Is a new roof tax deductible in 2026?
Short answer. No, not on your own home. For 2026, a roof is a capital improvement that adds to your home's basis but is not deductible, and both the energy efficient home improvement credit and the residential clean energy credit for solar have ended. Rental owners still depreciate a new roof, and storm losses in a qualifying declared disaster may be deductible under the casualty loss rules.
What changed going into 2026
- Energy efficient home improvement credit: ended for property placed in service after December 31, 2025. Roofs had already been excluded since 2023.
- Residential clean energy credit: ended for expenditures made after December 31, 2025, so solar shingles and panels installed in 2026 do not qualify for it.
- Casualty losses: the limit to disaster losses is now permanent, and starting with 2026 tax years it can include certain state-declared disasters as well as federally declared ones, when the required determinations are made.
What still applies
- Basis: a new roof increases your home's cost basis, which can reduce taxable gain above the home sale exclusion when you sell.
- Rental property: a full replacement is generally depreciated over 27.5 years; repairs are deducted in the year paid.
- Home office: self-employed owners may depreciate the business share of a roof.
- Home equity interest: interest on a home-secured loan used to substantially improve the home can be deductible if you itemize.
Insurance-paid roofs
Insurance money used to repair storm damage is generally not income, and there is nothing to deduct for the part the insurer paid. Keep the settlement letters with your tax records.
Bottom line
If someone tells you a 2026 roof comes with a tax credit, ask for the specific IRS form and confirm it with a tax professional. This is general information, not tax advice. For the claim side, read roof replacement claims and roof age and insurance.