Can I deduct a new roof on my taxes?

Updated August 18, 2026 by Karen Reed, EA

A new roof usually is not immediately deductible for a personal residence. In most cases, the IRS treats a roof replacement as a capital improvement that increases your home’s basis, which may help reduce taxable gain if you later sell the home. However, some roofing-related materials may qualify for an energy tax credit if they meet current IRS requirements for energy-efficient home improvements.  

 

The Short Answer 

If you replace the roof on your main home, the cost generally is not a current tax deduction. Under IRS rules, improvements that add value to your home, prolong its useful life, or adapt it to new uses are generally capital improvements. A new roof typically falls into that category, so the cost is usually added to your home’s adjusted basis (i.e., value) instead of deducted in the year you pay for it. 

*Please note that you cannot add more than one roof to the cost basis of the home. While many taxpayers live in their home for 30+ years, you can only add the cost of the most recent roof replacement to the basis of the home. 

 

How a New Roof Can Still Help with Your Taxes 

The IRS explains that your adjusted basis generally starts with what you paid for the home and increases by the cost of capital improvements. Because a roof replacement is typically a capital improvement, keeping records of the project may help you later. When you sell the home, a higher adjusted basis can reduce the amount of taxable gain you may need to report. 

 

Records to Keep 

• Final invoices and receipts for the roofing work 
• Proof of payment 
• Contracts or proposals describing the scope of the job 
• Manufacturer documentation for any energy-efficient materials or systems 
• The date the roof or related qualifying property was placed in service 

When Roofing Costs May Qualify for a Tax Credit 

While a standard roof replacement for a personal residence generally is not fully deductible in the year paid, certain energy-efficient improvements connected to the home’s building envelope – the parts of the home that separate the indoors from the outside, such as the roof, walls, windows, doors, and foundation – may qualify for the Energy Efficient Home Improvement Credit.  

IRS guidance says qualifying energy efficiency improvements can include the following that meet the required standards: 
 

• Insulation materials or systems 
• Air sealing materials or systems

 
Whether a specific roofing product qualifies depends on what it is, how it is used, and whether it meets the applicable energy-efficiency requirements in effect for the year it is placed in service. 

 

Current IRS Credit Rules 

• For eligible improvements placed in service from 2023 through 2025, the credit is generally 30% of qualified costs. 
• The annual maximum for the Energy Efficient Home Improvement Credit is generally up to $1,200 for qualifying energy-efficient property and certain home improvements, with separate limits for certain items. 
• Insulation materials or systems and air sealing materials or systems can qualify, subject to IRS energy-efficiency requirements. 
• The credit is generally for an existing home in the United States that you improve, and many building-envelope items must be installed in your principal residence. 
• The credit is nonrefundable, so it can reduce your tax, but not below zero. 

To read more, click here to visit the Energy Efficient Home Improvement Credit page on IRS.gov.  
 

Important 2025 Updates 

Current IRS materials add two important updates for homeowners. First, if you claim the Energy Efficient Home Improvement Credit for specified property placed in service in 2025, you may need to report a qualified manufacturer identification number (QMID) for each eligible item. Second, current IRS publications and instructions state that both the Energy Efficient Home Improvement Credit and the Residential Clean Energy Credit are set to expire after 2025 for qualifying property that is not completed before 2026. 

 

What Usually Does Not Qualify 

A conventional roof replacement usually does not become deductible simply because it is expensive or necessary. And not every roofing product qualifies for an energy credit. The IRS rules focus on specific categories of qualifying improvements and the standards those products must meet. Homeowners should keep product certifications and review the current IRS instructions for the year the property is placed in service before claiming a residential energy credit. 

 

Bottom Line 

If you are asking, “Can I deduct a new roof on my taxes?”, the general IRS answer is no for a personal residence. But the cost may still matter because it can increase your home’s basis, and some energy-related materials or systems may qualify for a tax credit if they meet current IRS rules. Good records are essential either way.