Is a New Roof Tax Deductible?

The short answer

Usually not, for the home you live in. The IRS lists a new roof as an improvement that adds to your home's basis in Publication 523 (2025), which can lower your taxable gain when you sell instead of giving you a deduction the year you pay. And the federal Energy Efficient Home Improvement Credit covered improvements made only through December 31, 2025, and roofing isn't on its list.

What the IRS says a new roof is

You might expect a big home repair bill to come off your taxes. Publication 523 treats a new roof as something else:

• It's an improvement. The IRS says improvements add to your home's value, prolong its useful life or adapt it to new uses, and its chart of examples lists "New roof" under exterior improvements.
• It raises your basis. You add the cost of improvements to your home's basis. A higher basis means a smaller gain when you sell.
• Repairs alone are different. The IRS says repair-type work counts as an improvement when it's part of a larger remodeling or restoration project.

As a hypothetical example only: if your home's basis is $180,000 and you pay $15,000 for a new roof, your basis becomes $195,000. That matters at sale time, not on this year's return.

What if a storm damaged the roof?

Publication 523 says that after a casualty, you increase your basis by what you spend on repairs that restore the home to its pre-casualty condition. You must also adjust your basis by any insurance reimbursement you receive or expect to receive. If you're working a claim, our post on whether homeowners insurance covers a roof leak explains what policies usually look at.

Is there a tax credit for a new roof in 2026?

Not under the Energy Efficient Home Improvement Credit. The IRS says it applied to improvements made through December 31, 2025. Its list of qualifying items covers things like exterior doors, windows and skylights, insulation and air sealing, heat pumps and water heaters. A roof isn't one of them.

Ways to lower the real cost

• Understand the sales tax. How your roofing contract is written changes how Texas sales tax applies. See our post on sales tax on a roof replacement.
• Ask about insurance discounts. Some roofs can earn a premium discount. Our post on Class 4 impact-resistant shingles covers how that works in Texas.
• Keep your records. The IRS says to keep records that document your adjusted basis, generally until 3 years after the due date of your return for the year you sell the home. Keep the contract, invoices and proof of payment.

Rental and business property follow different rules. This article is general information, not tax advice, so check with a tax professional about your situation.

Bottom line

A new roof on your home usually isn't a deduction, and the federal energy credit doesn't cover roofs in 2026. It does raise your home's basis, so keep the paperwork for the day you sell.

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