Does a New Roof Qualify for the Energy Tax Credit?

A standard roof replacement earns no federal energy credit. Asphalt, metal, tile, the premium cool-roof shingle line your roofer mentioned, none of it qualifies, and this is true even when the product carries an Energy Star label. I wish the answer were friendlier, since a reroof is one of the biggest checks a homeowner writes, and the question lands in my inbox weekly.

The confusion has a legitimate history, which is worth two paragraphs because your roofer may be working from the old rules in good faith.

The old metal roof and Energy Star shingle credit, gone since 2023

Because they used to. Before 2023, the old version of the home improvement credit listed certain metal roofs with pigmented coatings and asphalt shingles with cooling granules as qualifying building envelope property. Roofing contractors spent fifteen years mentioning tax credits in sales pitches, accurately. The IRA rewrote Section 25C starting in 2023 and roofing came off the list, but the sales language never fully caught up. Search results are still thick with pre-2023 articles, and “energy star roof tax credit” remains a popular search for a credit that no longer exists.

So a contractor promising a credit on a 2025 or 2026 reroof is either out of date or hoping you are. Ask them for the code section. The conversation tends to end there.

Solar shingles and insulation: the roof work that does qualify

Solar shingles. Roofing that generates electricity, solar shingles and integrated solar tiles, qualifies under the 25D clean energy credit at an uncapped 30%, because it’s solar equipment that happens to be a roof. On an integrated solar roof, the portions of the project that serve energy generation count toward the basis while plain decking and underlayment generally don’t, so itemization on the invoice decides real dollars. Conventional panels mounted above a new roof leave the roof itself non-qualifying, though structural reinforcement for the panels usually counts.

Insulation installed with the reroof. Rigid foam above the deck, a radiant barrier, blown-in attic insulation added while the crew is up there: those are insulation claims at 30% of materials, unaffected by riding along with a non-qualifying roof project. A $2,200 above-deck foam layer inside a $19,000 reroof earns roughly $660 on the foam materials while the shingles earn nothing. Again, only if the invoice separates the layers.

Those two paths cover the honest versions of “my roof got me a credit.” Everything else you’ll hear is the old rule wearing new dates.

Replacing the roof before going solar

Common situation, and the sequencing matters more than people expect. Roof first, solar second is almost always right, since panels outlive shingle warranties and nobody wants to detach a 24-panel array to reroof under it, at $3,000 to $6,000 in remove-and-reinstall labor.

The tax framing: the reroof stays non-qualifying even when it’s a prerequisite for the solar. The IRS treats the roof as a roof. Solar-specific structural work, blocking, reinforcement, mounts, lands in the solar basis. Get the roofer and the solar installer to coordinate invoices if the projects overlap, and the Form 5695 guide explains what documentation carries each claim.

Frequently asked questions

My roofer showed me an Energy Star certificate for the shingles. Doesn’t that mean a credit?

No. Energy Star certification and credit eligibility are separate systems, and post-2022 rules simply don’t include roofing in 25C regardless of certification. The certificate still indicates a cooler attic and slightly lower summer bills, which has real value. Tax value, none.

What about a cool roof coating on my existing roof?

Same answer, no federal credit. Some utility and municipal programs, particularly in Arizona, Texas, and Florida, rebate cool-roof work directly, and those are worth a search since they don’t depend on the federal list.

Is a roof replacement at least deductible?

On your own home, no, but it adds to your cost basis, which can matter for capital gains when you sell. On a rental, it depreciates over 27.5 years, per the rental property rules.

Skylights?

Different category, and yes. Energy Star Most Efficient skylights qualify under the windows-and-skylights line of 25C, capped within the $600 window limit. A skylight installed during a reroof claims normally even though the surrounding roof doesn’t.

Where to put the money instead

If the reroof is happening anyway, spend the extra $1,500 to $2,500 on above-deck insulation or attic work while the crew is mobilized, claim 30% of those materials, and put the energy audit’s $250 credit toward finding what else the open roof makes cheap to fix. The OBBB calculator prices the qualifying pieces so you can see what the project actually returns.