Can a new roof be claimed on taxes for an energy credit?
Short answer. Generally no for a roof installed in 2026. Ordinary shingle and metal roofs dropped out of the federal energy efficient home improvement credit when it was rewritten for 2023, and the residential clean energy credit that covered solar roofing ended for installations completed after December 31, 2025. A new roof on your home instead adds to its cost basis, and on a rental it is depreciated.
How the credits changed
- Through 2022: certain ENERGY STAR metal roofs with pigmented coatings and asphalt roofs with cooling granules could earn a small credit under the old home improvement credit.
- 2023 through 2025: the rewritten home improvement credit covered items like insulation, windows, doors, and heat pumps, but not roofing. Solar panels and solar shingles qualified under the separate residential clean energy credit.
- 2026 and later: the 2025 federal tax law ended both credits for work completed after 2025, so neither applies to a roof finished this year.
What still counts
- Basis. On your home, the roof's cost is added to basis and can reduce taxable gain on a sale. See IRS Publication 523.
- Rentals. A new roof on a rental is depreciated over 27.5 years. See IRS Publication 527.
- Business use. If you qualify for a home office, a share may be depreciable.
- Insurance. Money from a storm claim generally is not income when it reimburses a loss, but it affects basis.
Insurance discounts are the savings that remain
Some insurers lower premiums for newer roofs or impact-resistant Class 4 shingles, which can add up over the years. Ask your agent before the job what proof is needed, such as the final invoice and the shingle's impact rating. See roof age and insurance. Check current IRS guidance or a tax professional before you file.