Can I write off a new commercial roof on my taxes?

Can I Write Off a New Commercial Roof on My Taxes?

Yes, you can — in many cases. Under IRS Section 179, commercial property owners may be eligible to deduct the cost of a new roof or significant roofing improvements in the year it's installed. This tax benefit can dramatically reduce your out-of-pocket expense.

Here’s what you need to know:

What is Section 179?

• Section 179 of the IRS tax code allows businesses to deduct the full purchase price of qualifying equipment and improvements — including some roofing work — during the same tax year.

• Previously, commercial roofs had to be depreciated over 39 years. That changed with the Tax Cuts and Jobs Act of 2017, which expanded Section 179.

What Types of Roofing Projects Qualify?

Projects that may qualify include:

• Full commercial roof replacements

• Significant roof upgrades or improvements

• Repairs or replacements due to damage (case-by-case)

The roof must be installed on a non-residential building and placed into service within the tax year you're claiming the deduction.

How Much Can You Deduct?

• As of recent tax years, the deduction limit for Section 179 is over $1 million (adjusted annually for inflation).

• If your roofing project meets the criteria, you may be able to deduct the entire cost in the same year — instead of depreciating it slowly.

What Should Florida Business Owners Do?

• Talk to your accountant to confirm eligibility based on your situation and tax year.

• Keep detailed documentation of the roofing project and installation date.

• Choose a roofing contractor who provides itemized invoices and clearly identifies capital improvements.

At RoofNuts, we’ve helped Jacksonville, Tampa, Orlando, and Miami business owners get commercial roofs that protect their assets — and pay back in tax savings.

FAQ

Does a roof replacement count as a capital expense?

Yes, it typically does. A full roof replacement on a commercial building is considered a capital improvement — which is why it may qualify under Section 179.

Can I deduct roof repairs instead of replacements?

Minor roof repairs are generally considered maintenance and may be fully deductible as expenses, but not under Section 179. For large-scale improvements, Section 179 may apply.

What documents do I need for the write-off?

You’ll want:

• Contractor invoices

• Proof of payment

• Work descriptions (showing it’s an improvement, not maintenance)

• Installation date

How do I know if my roof qualifies?

Talk with your accountant or tax professional. If it’s a major improvement on a commercial structure and was placed into service that tax year, it likely qualifies.

Need a new commercial roof in Florida?
Call RoofNuts today at 904-694-3426 for a free consultation. We’ll help you get a roof that performs — and potentially pays you back in tax savings.