Are home repairs and improvements tax deductible? (2026)
What the IRS says about your own home
ARE HOME REPAIRS TAX DEDUCTIBLE?
IRS Publication 530 lists "repairs to home" among the costs a homeowner can't deduct. Improvements aren't deducted either, but IRS Publication 523 says they're added to your home's basis, which can lower the taxable gain when you sell. Single filers can exclude up to $250,000 of gain on a main home, and married couples filing jointly up to $500,000, if they qualify.
Repairs: not deductible on your own home
- Not a deduction. Publication 530 (for 2025 returns) says homeowners "can't deduct" a list of items that includes "repairs to home," along with homeowners insurance, utilities and depreciation.
- Not added to basis either. Publication 523 says you can't include "any costs of repairs or maintenance that are necessary to keep your home in good condition" in your basis.
- The exception. If repair-type work is done "as part of an extensive remodeling," Publication 523 treats it as part of the improvement.
Improvements: added to your home's basis
Basis is generally what you paid for the home, adjusted over time. Publication 530 says the adjustments "include the cost of any improvements you might make." A higher basis means a smaller gain when you sell. Publication 523 says single filers can generally exclude up to $250,000 of gain on the sale of a main home, and married couples filing jointly up to $500,000, if they meet the rules.
Publication 523 also says that whenever you buy real estate, "you should keep records to document the property's adjusted basis." Keep contracts, invoices and proof of payment for every improvement.
IRS examples of improvements that increase basis
| Category | Examples from IRS Publication 523 |
|---|---|
| Additions | Bedroom, bathroom, deck, garage, porch, patio |
| Lawn and grounds | Landscaping, driveway, walkway, fence, retaining wall, swimming pool |
| Systems | Heating system, central air conditioning, furnace, duct work, wiring, security system, lawn sprinkler system |
| Exterior | Storm windows and doors, new roof, new siding |
| Insulation | Attic, walls, floors |
| Plumbing | Septic system, water heater, soft water and filtration systems |
| Interior | Built-in appliances, kitchen modernization, fireplace |
Other tax breaks related to home projects
- Medical home improvements. Ramps, grab bars and similar changes for medical care can count as medical expenses: see medical home improvements tax deduction.
- Sales tax in Washington. If you itemize and deduct sales tax, the IRS lets you add sales tax on some major renovations under specific conditions: see sales tax deduction for a home renovation in Washington.
- Energy credits ended. The federal credits for energy-efficient improvements and home solar ended for work after December 31, 2025: see home energy tax credits in 2026.
- Washington property tax. A remodel or addition may be exempt from property tax for three years if you file first: see the home improvement property tax exemption.
Frequently asked questions
Are home repairs tax deductible?
Not on your own home. IRS Publication 530 lists "repairs to home" among the items a homeowner can't deduct, and Publication 523 says repair and maintenance costs can't be added to basis.
Are home improvements tax deductible?
Not as a yearly deduction on your own home. The IRS adds the cost of improvements to your home's basis, which can reduce the taxable gain when you sell.
Is a new roof a repair or an improvement?
IRS Publication 523 lists "new roof" among its examples of improvements that increase basis. Publication 523 treats costs "necessary to keep your home in good condition" as repairs, which don't add to basis.
How much home sale gain can I exclude?
Up to $250,000, or $500,000 for married couples filing jointly, on the sale of a main home if you meet the IRS rules in Publication 523.
Should I keep receipts for home improvements?
Yes. Publication 523 says you should keep records to document your property's adjusted basis whenever you buy real estate.
Sources
- IRS Publication 530 — Tax Information for Homeowners (for 2025 returns)
- IRS Publication 523 — Selling Your Home (for 2025 returns)
- IRS Publication 502 — Medical and Dental Expenses (for 2025 returns)
- IRS — FAQs on the termination of energy credits (FS-2025-05, August 21, 2025)
All sources accessed November 11, 2026. IRS publications for 2026 returns are usually released in December–January; we'll recheck this page then.
This guide summarizes IRS publications. It is not tax advice. Rules depend on your situation; check with a tax professional or the IRS. See our disclosure and disclaimer.