Is a new roof deductible on your taxes?
Short answer. For your own home, no: a new roof is a capital improvement, so you cannot deduct it in the year you pay, but it raises your home's cost basis and can reduce taxable gain when you sell. A new roof on a rental property is depreciated over time, and a qualifying home office can claim a share, so the answer depends on how the property is used.
By how the property is used
- Primary residence: no deduction. Add the cost to your basis and keep the paperwork for when you sell.
- Second home: same as a primary residence for this purpose.
- Residential rental: a full replacement is generally capitalized and depreciated over 27.5 years. Smaller repairs are often deductible in the year paid.
- Home office: a self-employed person with a qualifying home office may depreciate the business-use share.
- Nonresidential business property: separate rules, including expensing options for roofs on some commercial buildings.
No energy credit for roofs
Roofing materials have not qualified for the federal energy efficient home improvement credit since 2023, and that credit ended for property placed in service after 2025.
What if insurance paid for the roof?
Insurance money used to repair storm damage to your home is generally not taxable income, and there is nothing to deduct for the portion insurance paid. Uninsured disaster losses fall under separate casualty loss rules with strict limits. If your roof was replaced through a claim, see how roof replacement claims work.
Keep these records
- The signed contract and final invoice.
- Proof of payment, including insurance payments and your share.
- Permit, warranty documents and completion photos.
This is general information, not tax advice. A tax professional can apply the rules to your situation.