In the United States, home improvements are generally tax-deductible if they increase the value of your property or make it more energy-efficient. However, there are different rules for new roofs specifically. If you're replacing an old roof, the IRS allows you to deduct the entire cost of the replacement as a "repair" on your taxes. This is because repairs are considered necessary maintenance that keeps your property in good condition. If you're installing a brand new roof on a property that didn't have one before, the IRS only allows you to deduct a portion of the cost as an "improvement." The deduction is based on how much the new roof increases the value of your property