A new roof qualifies for the federal energy tax credit only if it meets specific material and performance requirements — most standard asphalt shingles do not

The Residential Energy Efficient Property Credit (also called the energy tax credit) covers certain home improvements that reduce energy use. A roof qualifies only if it has a reflectance rating and thermal emittance rating that meet Department of Energy standards. Most ordinary roofing materials — including standard asphalt shingles, wood shakes, and metal roofing without a reflective coating — do not meet these thresholds, even if they are brand new.

The credit covers the material cost only, not labor. If your roof does may have access to, you can claim 30 percent of the cost on your federal tax return for 2024 and 2025 (the percentage may change after 2025). There is no dollar cap on the credit itself, though some state and local programs have limits.

Key Takeaways

  • Only roofs with a combined reflectance and thermal emittance rating meeting DOE standards may have access to — this rules out most asphalt shingles and standard metal roofing.
  • The credit covers 30 percent of material cost only, not installation labor, for tax years 2024 and 2025.
  • You must have the manufacturer's documentation showing the roof meets the required performance ratings before you file your tax return.
  • Some roofing products marketed as "cool roofs" or "energy-efficient" still do not meet the federal standard, so check the specific ratings rather than the marketing label.
  • The credit is non-refundable, meaning it reduces your tax bill but cannot result in a refund if your credit exceeds what you owe.

Which roofing materials actually meet the standard

The Department of Energy requires a roof to have a minimum aged solar reflectance of 0.65 and a minimum thermal emittance of 0.75. These numbers measure how much sunlight the roof bounces back and how much heat it radiates away. Most asphalt shingles, even light-colored ones, fall below 0.65 reflectance when aged (the rating drops over time as dirt accumulates).

Roofing products that typically meet the standard include certain metal roofs with reflective coatings, clay or concrete tiles with reflective finishes, and some specialized asphalt shingles designed specifically for energy efficiency. Manufacturers test their products and publish the aged reflectance and thermal emittance ratings in technical documentation. If the manufacturer does not publish both numbers, the roof does not meet the requirement.

A product labeled "cool roof," "energy-efficient," or "reflective" in marketing materials may still not meet the federal threshold. The only way to know is to look at the actual DOE-tested ratings on the product specification sheet or the manufacturer's website.

What documentation you need to claim the credit

To claim the credit on your tax return, you must have written documentation from the manufacturer showing that the roof meets the DOE reflectance and emittance standards. This is typically found on the product's technical data sheet, specification sheet, or certification document. A receipt or invoice alone is not enough.

You should obtain this documentation before installation and keep it with your tax records. If you buy a roof that the seller claims qualifies, ask the contractor or supplier to provide the manufacturer's certification in writing before you pay. Some manufacturers make this available online; others provide it only upon request.

When you file your return, you do not submit the documentation to the IRS, but you must keep it available in case of an audit. The IRS can ask to see proof that the roof met the standard.

How to calculate the credit amount

The credit is 30 percent of the material cost only. If your may have access to roof costs $10,000 in materials and $5,000 in labor, you calculate the credit on the $10,000 figure, not $15,000. The credit would be $3,000.

If you paid for the roof in 2024, you claim the credit on your 2024 tax return (filed in 2025). If you paid in 2025, you claim it on your 2025 return (filed in 2026). The credit applies to the year you paid, not the year the work was completed.

The credit is non-refundable, which means it reduces your federal income tax liability but does not result in a refund if the credit is larger than the tax you owe. For example, if you owe $2,000 in federal tax and your credit is $3,000, the credit eliminates your $2,000 tax bill, but you do not receive the extra $1,000.

State and local programs that may offer additional incentives

Some states and cities offer their own rebates or tax credits for energy-efficient roofing, sometimes with different standards than the federal program. A few states require the same DOE reflectance and emittance ratings; others accept roofs that meet lower thresholds or different performance measures.

Check your state's energy office or your utility company's website for local programs. Some utilities offer rebates directly to customers who install may have access to roofs, which you can stack with the federal credit. These programs change year to year and sometimes run out of funding, so verify current availability before you commit to a purchase.

What happens if your roof does not may have access to

If your roof does not meet the DOE standard, you cannot claim the federal energy tax credit, even if it is new or marketed as energy-efficient. You may still be able to claim credits for other home improvements — such as heat pumps, insulation, or windows — if those meet their respective standards.

Some homeowners choose to install a may have access to roof anyway for the long-term energy savings, even without the tax credit. Cool roofs do reduce cooling costs in warm climates, though the savings vary depending on your climate, roof color, and how much air conditioning you use. The federal credit simply recognizes this benefit by allowing you to deduct part of the cost from your taxes.

Frequently Asked Questions

Can I claim the credit if I had the roof installed before I knew about the program?

Yes, as long as you paid for the roof in 2024 or 2025 and have the manufacturer's documentation. You can claim the credit on your tax return even if the installation happened months ago. You do not need to have claimed it in the year the work was done if you did not know about the program then.

Does a roof replacement count, or only a new roof on a new house?

A roof replacement on an existing home counts. The credit applies to any residential property you own and live in, whether it is a house, condo, or co-op. Investment properties and rental units do not may have access to.

What if the manufacturer goes out of business — can I still prove the roof qualifies?

Yes. If you have the original documentation showing the DOE ratings, that is sufficient proof even if the manufacturer no longer exists. Keep the specification sheet or certification document with your tax records. If you do not have written documentation, contact the retailer or installer to see if they retained copies of the product specs.

Can I claim the credit if I paid a contractor to install the roof but do not know the exact material cost?

You need to know the material cost to calculate the credit accurately. Ask your contractor for an itemized invoice that separates materials from labor. If the invoice does not break it out, request a revised one before you file your return. Without this breakdown, you cannot claim the credit.

Does the credit apply to roof repairs, or only full replacements?

The credit applies to a roof that is installed as a replacement for an existing roof. Repairs to an existing roof do not may have access to, even if you replace part of it with a may have access to material. The entire roof system must be new.