Is a new roof tax deductible in 2025?
Short answer. For tax year 2025, a new roof on your own home is not deductible. Roofing materials did not qualify for the energy efficient home improvement credit in 2025, though the separate residential clean energy credit could apply to solar roofing that generates electricity if the expenditure was made in 2025. Rentals, home offices and disaster losses follow their own rules.
What applied for 2025
- Primary home: no deduction. The roof's cost adds to your home's basis for when you sell.
- Energy efficient home improvement credit: still available in 2025 for items like certain windows, doors and insulation, but not roofs, which were removed from the list starting in 2023. The credit ended for property placed in service after December 31, 2025.
- Residential clean energy credit: covered solar electric systems, including solar shingles that act as solar collectors, for expenditures made through December 31, 2025. Ordinary roof decking and rafters did not qualify.
- Rental property: a replacement is depreciated over 27.5 years; repairs are deductible.
- Home office: a self-employed person with a qualifying home office may depreciate the business share.
Storm damage in 2025
For 2025, personal casualty losses were deductible only when caused by a federally declared disaster, and only for the uninsured part of the loss after a per-event reduction and an income threshold. A roof paid by insurance creates no deduction for the insured portion.
Paperwork to give your preparer
- The contract, final invoice and proof of payment
- Any insurance claim settlement letters and checks
- Manufacturer certification for solar products, if claimed
This is general information, not tax advice. For how insurance pays for a roof, see roof replacement claims and ACV vs RCV.