Home repairs are generally not tax deductible for your primary residence.
The IRS distinguishes between repairs (maintaining your home in its current condition) and improvements (adding value or extending useful life).
Home improvements can add to your home's cost basis, which may reduce taxable gain when you sell — for a complete treatment of that topic, see our guide on whether home improvements are tax deductible.
However, there are specific exceptions for repairs: home office deductions may make a portion of home repairs deductible if the area is exclusively used for business, and rental property repairs are generally deductible as rental expenses.
Home Repairs vs. Home Improvements
The IRS treats repairs and improvements differently for tax purposes.
Repairs maintain your home in ordinary working condition without adding value or extending its life — examples include fixing a leaky faucet, repainting walls, or patching a roof.
Improvements add value, extend useful life, or adapt the home to new uses — examples include adding a new room, installing a new HVAC system, or replacing the roof.
Repairs are generally not deductible; improvements add to cost basis.
For a detailed breakdown of which improvements carry tax benefits, see our guide on which home improvements are tax deductible under current IRS rules.
Understanding the new roof cost or new HVAC system cost alongside their tax treatment helps homeowners make informed capital decisions.
Home Repairs for a Home Office
If you have a qualifying home office (used regularly and exclusively for business), you may deduct a proportionate share of home maintenance and repair expenses.
Using the regular method of home office deduction (Form 8829), you calculate the percentage of your home used for business and apply that percentage to eligible home expenses including repairs, utilities, and insurance.
The simplified method (fixed rate per square foot) does not allow separate repair deductions.
This same proportionate approach applies to homeowners insurance tax deductible treatment for home offices — both repairs and insurance use the same business-use percentage from Form 8829.
Rental Property Repairs
If you own rental property, ordinary repairs and maintenance are fully deductible as rental expenses in the year paid on Schedule E.
This includes painting between tenants, fixing plumbing, replacing appliances (if not capitalized as improvements), and similar routine maintenance.
Major improvements to rental property are capitalized and depreciated over 27.5 years (residential) rather than deducted immediately.
Rental property owners should also confirm whether HOA fees tax deductible treatment applies to their property, as HOA fees paid on rental units are similarly deductible on Schedule E alongside repair costs.
Energy Efficiency Tax Credits
While most home repairs are not deductible, energy-efficient home improvements may qualify for the Energy Efficient Home Improvement Credit (Section 25C).
Qualifying improvements include insulation, windows, doors, heat pumps, and certain HVAC equipment.
The credit is worth 30% of qualifying costs up to annual limits per improvement category, per IRS Form 5695.
Homeowners weighing whether to repair or replace aging systems should factor in these credits — replacing an old HVAC with a qualifying heat pump, for instance, generates a credit that a repair would not.
See our guide on whether home renovations are tax deductible for a broader view of renovation-related tax opportunities.
Frequently Asked Questions
Can I deduct home repairs on my taxes?
Generally no. Home repairs on your primary residence are not deductible. Exceptions apply for home office deductions (proportionate share) and rental property repairs (fully deductible on Schedule E).
Are home improvements tax deductible?
Home improvements are not immediately deductible but add to your home's cost basis, potentially reducing taxable gain when you sell. Energy-efficient improvements may qualify for a 30% tax credit under Section 25C. For a full breakdown, see our guide on whether home improvements are tax deductible.
What home improvements qualify for a tax credit?
Energy-efficient improvements like insulation, qualifying windows, doors, heat pumps, and qualifying HVAC systems may qualify for the Energy Efficient Home Improvement Credit (Form 5695) at 30% of cost up to annual limits, per current law.
The window replacement cost is one commonly eligible expense — the 30% credit makes qualifying replacements significantly more affordable after tax.
Can landlords deduct home repair costs?
Yes. Rental property repairs are fully deductible as rental expenses on Schedule E in the year paid. Major improvements to rental property are capitalized and depreciated over 27.5 years.
Do repairs affect my home's cost basis?
Ordinary repairs do not add to your home's cost basis. Improvements do add to basis. Keeping records of all improvements is important for calculating taxable gain when you sell.
For guidance on what qualifies as an improvement vs. a repair at the time of sale, see our guide on whether home improvements are deductible when selling a home.
Sources & References
- IRS Publication 530 — Tax Information for Homeowners — https://www.irs.gov/publications/p530
- IRS Publication 527 — Residential Rental Property — https://www.irs.gov/publications/p527
- IRS Form 5695 — Residential Energy Credits — https://www.irs.gov/forms-pubs/about-form-5695
Last updated: April 27, 2026