Is a New Roof Tax Deductible? Federal Rules
On the home you live in, a new roof isn't tax deductible. The IRS treats it as an improvement, not an expense: you add its cost to your home's basis, which can lower the taxable gain when you sell. That only matters if your gain is more than you can exclude: up to $250,000, or $500,000 for a married couple filing jointly, if you meet the IRS conditions. The picture changes if the house is a rental, if part of it is a home office, or if the roof was destroyed in a federally declared disaster such as the January 2025 Los Angeles fires. The federal energy credits that covered some home improvements ended after 2025, and ordinary roofing never qualified for the solar credit. This page explains the federal rules in IRS publications for 2025 returns; it isn't tax advice. Whether a new roof changes your California property tax is a separate question, answered in does a new roof raise property taxes?.
How the rules change with how the house is used
The same roof is treated differently depending on what the house is for.
| How the house is used | A repair, such as fixing a leak | A new roof |
|---|---|---|
| Your own home | Not deductible, and not added to basis | Not deductible; its cost is added to your home's basis |
| A rental | Repairs are among the deductible rental expenses | Depreciated over the same recovery period as the building, 27.5 years for residential rental property under the general system |
| A home office | The business-use share of repairs that benefit the whole home is deductible | An improvement: the business share is depreciated, not deducted at once |
| Damaged in a federally declared disaster | Repairs that restore the home add to its basis, less any insurance reimbursement | A personal casualty loss may be deductible, subject to the $100 and 10%-of-income limits |
The sources are IRS Publication 523 for your own home, 527 for rentals, 587 for home offices and 547 for casualty losses.
Why the invoice still matters: your home's basis
The IRS says improvements add to the value of your home, prolong its useful life or adapt it to new uses, and lists a new roof among its examples. Their cost goes into your basis, the figure your gain is measured from when you sell. Repairs and maintenance that keep the home in good condition don't count; fixing leaks is one of the IRS's own examples, unless the repair is part of a larger remodeling or restoration. The cost of an improvement that's no longer part of the home doesn't count either, so the roof you tear off drops out once it's replaced.
Keep the contract, the invoice and the permit. The IRS's general advice is to keep records of your basis until three years after the due date of the return for the year you sell. What the permit record shows, and how to look one up in Los Angeles, is in check a re-roof permit's final status.
No federal credit for a roof in 2026
- Energy Efficient Home Improvement Credit. It covered qualifying improvements made through December 31, 2025, and roofing wasn't on its list of eligible expenses for 2023 through 2025.
- Residential Clean Energy Credit. It isn't available for property placed in service after December 31, 2025. Even before then, the IRS said components that mainly serve a roofing or structural function didn't qualify: traditional shingles under solar panels didn't, while solar roofing tiles and solar shingles did, because they generate electricity.
- If you claimed a credit before. When you add an energy-related improvement to your basis, the credits or subsidies you received for it come off that basis.
Roofs lost in a federally declared disaster
For individuals, a casualty loss on personal-use property is deductible only if it's attributable to a federally declared disaster, and only after the $100-per-casualty and 10%-of-adjusted-gross-income reductions. The January 2025 wildfires and straight-line winds in California were declared a major disaster (FEMA DR-4856-CA) on January 8, 2025. If you repair the home to its condition before the disaster, those costs increase its basis, reduced by the insurance reimbursement you received or expect. Rebuilding a roof after the Eaton and Palisades fires is covered in rebuilding the roof after the fires.
Frequently asked
Can I deduct a new roof on the house I live in?
Does a new roof lower the tax when I sell?
Can I deduct a new roof on a rental property?
Is there a federal tax credit for a new roof in 2026?
Can I deduct roof damage from the 2025 Los Angeles fires?
Related reading
Sources & methodology
Code sections, rules and figures on this page come from the primary sources below. Codes, local requirements and product terms change; each was verified October 7, 2026.
- IRS, Publication 523, Selling Your Home (for 2025 returns)
- IRS, Publication 527, Residential Rental Property (for 2025 returns)
- IRS, Publication 587, Business Use of Your Home (for 2025 returns)
- IRS, Publication 547, Casualties, Disasters, and Thefts (for 2025 returns)
- IRS, Energy Efficient Home Improvement Credit
- IRS, Residential Clean Energy Credit
- FEMA, California Wildfires and Straight-line Winds (DR-4856-CA)
We'll give you a dated, itemized invoice for your records
Call (323) 844-7777. We replace roofs with a permit and an itemized, dated invoice, the records a tax preparer asks for. Have ready the address and the roof type; for tax questions, talk to your tax professional.
Prepared by Cali Energy, October 7, 2026. This article is for general educational purposes only and is not legal, tax, financial, engineering, or utility advice. Rates, incentives, codes, permit requirements, equipment specifications, prices, and program terms may change; figures and timelines are estimates, not guarantees. Confirm current requirements with the applicable utility, AHJ, program administrator, manufacturer, or a licensed professional. See our Content Disclaimer. Cali Energy · 19201 Parthenia St, Unit E, Northridge, CA 91324 · CSLB #1032379 (B, C-10, C-39)