Medical home improvements and taxes (2026):
ramps, grab bars and what the IRS lets you count
ARE MEDICAL HOME IMPROVEMENTS TAX DEDUCTIBLE?
IRS Publication 502 says you can include in medical expenses what you pay for special equipment or improvements in your home if their main purpose is medical care. The cost is reduced by any increase in your home's value. Changes such as entrance ramps, wider doorways and grab bars generally don't raise value, so their full cost can count. Medical expenses are deductible only if you itemize and only above 7.5% of your adjusted gross income.
The IRS rule
- Main purpose: medical care. Publication 502 lets you include amounts paid "for special equipment installed in a home or for improvements" when their main purpose is medical care for you, your spouse or a dependent.
- Minus the value increase. "The cost of the improvement is reduced by the increase in the value of your property." Only the rest counts as a medical expense.
- Upkeep counts too. Amounts paid to operate and maintain a capital asset qualify as medical expenses if medical care is the main reason for them.
Improvements that generally count in full
Publication 502 says certain improvements made to accommodate a home to your disabled condition, or that of your spouse or dependents who live with you, "don't usually increase the value of the home," so their cost can generally be included in full. The list includes, but isn't limited to:
- Constructing entrance or exit ramps
- Widening doorways at entrances or exits, and widening hallways and interior doorways
- Lowering or modifying kitchen cabinets and equipment
- Installing railings, support bars or other modifications to bathrooms
- Adding handrails or grab bars anywhere, whether or not in bathrooms
- Moving or modifying electrical outlets and fixtures
- Installing porch lifts and other lifts (Publication 502 notes elevators generally add value)
- Modifying stairways, door hardware and warning systems such as smoke detectors
- Grading the ground to give access to the home
The 7.5% threshold
Publication 502 says you can deduct medical and dental expenses only to the extent they are "more than 7.5% of your adjusted gross income," and the deduction is reported on Schedule A, so it only helps if you itemize.
Example
| Item | Amount |
|---|---|
| Adjusted gross income | $80,000 |
| 7.5% threshold | $6,000 |
| Entrance ramp and grab bars (full cost counts) | $9,000 |
| Other medical expenses | $2,000 |
| Total medical expenses | $11,000 |
| Amount over the threshold (itemized deduction) | $5,000 |
Keep the contractor's invoice, proof of payment and a note of the medical reason. In Washington, the contract is subject to sales tax, labor included: see sales tax on home repairs. Check the contractor and keep the first payment small: contractor down payments.
Frequently asked questions
Are medical home improvements tax deductible?
They can be included in medical expenses if their main purpose is medical care, reduced by any increase in the home's value. The deduction requires itemizing, and only expenses above 7.5% of adjusted gross income count.
Is a wheelchair ramp tax deductible?
IRS Publication 502 lists constructing entrance or exit ramps among improvements that generally don't increase a home's value, so their full cost can be included in medical expenses.
Are grab bars tax deductible?
Publication 502 lists adding handrails or grab bars anywhere, whether or not in bathrooms, among improvements whose full cost can generally be included in medical expenses.
What is the medical expense threshold?
7.5% of your adjusted gross income, according to IRS Publication 502. Only medical expenses above that amount are deductible.
What if the improvement raises my home's value?
Then Publication 502 says the cost is reduced by the increase in the value of your property, and only the rest counts as a medical expense.
Sources
- IRS Publication 502 — Medical and Dental Expenses (for 2025 returns)
- Washington Department of Revenue — Custom construction
All sources accessed November 11, 2026. The 2026 edition of Publication 502 is usually released in December–January; we'll recheck this page then.
This guide summarizes IRS Publication 502. It is not tax or medical advice. Check with a tax professional about your situation. See our disclosure and disclaimer.