Does a New Roof Qualify for the Energy Tax Credit in 2025?

Eligibility Checklist for Roof Projects



What “Qualifying” Means for Roofing Materials and Performance

• 25C: Applies to windows/skylights, exterior doors, insulation/air sealing, and certain high-efficiency equipment. Roofing materials are not included as building-envelope components for this credit.
  
  
• 25D: Applies if the product generates clean energy. Solar shingles/tiles that both protect the home and produce electricity can qualify. Standard shingles (even reflective or “cool roof” shingles) do not.
  
  

Primary Residence vs. Second Home Rules

• 25C (25C = energy efficient home improvement credit): Generally for your primary residence in the U.S.; rental properties don’t qualify.
  
  
• 25D (residential clean energy): Can apply to a primary home and, in some cases, a second home you use part-time (not rented to others). Fuel cells have extra limits.

Installation Scope: Replacement vs. Repair

• Replacement or repair of traditional roofing doesn’t qualify by itself under federal credits.
  
  
• Roof-integrated solar installed as part of a roof project may qualify under 25D when it generates electricity and meets IRS guidelines.
  

Roofing Materials That Can Meet Credit Criteria

Metal Roofs with Reflective/Pigmented Coatings

Metal roofs can improve energy performance and comfort, but they don't qualify for the federal 25C credit in 2025. They may, however, help you reduce utility bills and might qualify for state, local, or utility rebates.

Asphalt Shingles with Solar-Reflective Granules

"Cool" asphalt shingles can lower heat gain in sunny climates, yet they are not eligible for 25C on the federal level. Check local programs for rebates separate from federal credits.

Cool Roof Membranes for Low-Slope Areas

Cool roof membranes can cut cooling loads on low-slope sections, but they are not an eligible 25C component. Again, local incentive programs may exist.

Roof-Integrated Solar Shingles/Tiles (Clean Energy Credit)

Solar shingles/tiles that produce electricity may qualify for the 25D Residential Clean Energy Credit at 30% of eligible costs. Traditional shingles or structural elements that only support panels do not.

What Typically Doesn’t Qualify

Structural-Only Replacements, Routine Repairs, Ventilation, Decking, and Gutters

If a component serves only a roofing/structural function (decking, rafters, underlayment, standard shingles/tiles, vents, gutters), it doesn’t qualify for federal credits.

How Much You Can Claim in 2025

Credit Rates, Category Caps, and Annual Limits

• 25C: 30% of eligible costs up to $1,200 per year for most building-envelope items (e.g., windows/skylights up to $600 total, doors up to $500 total), and up to $2,000 for specific high-efficiency equipment (e.g., certain heat pumps). Roofing itself isn’t covered.
  
  
• 25D: 30% of qualified clean energy property (e.g., solar). No annual/lifetime dollar cap (except fuel cells), and unused credit can carry forward. Roof-integrated solar shingles/tiles count when they generate electricity.

Stacking with State, Local, and Utility Rebates

Federal credits may require you to subtract certain rebates/subsidies from project cost when calculating the credit. Utility rebates that reduce purchase price are typically subtracted; net-metering bill credits for energy you sell back usually are not. Always review program terms with your tax pro.

Documentation You’ll Need to Prove Eligibility

Manufacturer’s Certification Statement & Product Ratings

For 25C items (like windows/skylights and insulation), keep the manufacturer’s certification and ensure products meet required standards (e.g., ENERGY STAR Most Efficient for windows/skylights). Starting in 2025, 25C items must come from a Qualified Manufacturer and include a Qualified Manufacturer Identification Number (QMID) on your tax return.

Itemized Roofing Contract/Invoice

Ask your contractor to itemize the project, separating non-credit roofing work from any eligible items (e.g., skylights, insulation/air sealing) or roof-integrated solar equipment and labor. File where appropriate.

IRS Form 5695 and Recordkeeping

You’ll claim Form 5695 with your tax return. Part II covers 25C (home improvements/equipment). Part I covers 25D (clean energy). Keep contracts, product model numbers, invoices, and certifications with your records.

Cost–Benefit Examples

Cool-Roof Upgrade vs. Standard Shingle Replacement

If you choose a cool-rated shingle instead of a standard shingle for comfort and lower cooling costs, that decision may save energy but won’t generate a federal 25C credit. You might still access local rebates or utility incentives. The long-term value is in energy savings and better roof performance rather than a federal tax break.

Metal Roof Plus Solar PV Scenario

Pairing a durable metal roof with roof-integrated solar shingles/tiles (or conventional solar panels) can qualify the solar portion for 25D at 30%. The roofing materials themselves aren’t credit-eligible, but designing both together can simplify penetrations and wiring and may maximize roof lifespan under the array. 

Project Timing and Planning

“Placed in Service” Date, Permits, and Inspections

You claim the credit for the tax year the property is installed (placed in service), not when it’s purchased. Be mindful of permitting timelines and inspections so your installation date falls in the intended tax year.

Lead Times and Seasonal Considerations

High-demand products (windows, skylights, solar equipment) can have long lead times, especially during peak seasons. Plan early if you want your project completed within the calendar year.

How to Choose a Qualified Roofing Contractor

Questions to Ask About Product Eligibility and Warranties

• Will any part of my project (e.g., skylights, insulation/air sealing, solar shingles/tiles) be eligible under 25C or 25D?
  
  
• Can you itemize the proposal to separate credit-eligible items from base roofing work?
  
  
• What manufacturer certifications and warranty terms apply?

Proof of Compliance and Post-Install Documentation

Request product spec sheets, certification statements, QMID (for 25C items in 2025) when relevant, and a final paid invoice showing equipment and labor breakdowns.

How to Claim the Credit: Step-by-Step

Confirm Eligibility, Keep Docs, File Form 5695

1. Confirm eligibility (25C vs. 25D) before you order materials.
   
   
2. Save documentation: contracts, model numbers, certifications, and QMID where required.
   
   
3. File IRS Form 5695 with your tax return for the year the improvement was installed. Coordinate with your tax professional.
   

Key Takeaways for Homeowners in 2025

• A standard new roof metal or asphalt does not qualify for a federal energy tax credit.
  
  
• Exceptions: Solar-generating roofing (solar shingles/tiles) may qualify under 25D, and skylights/insulation may qualify under 25C.
  
  
• Annual limits apply to 25C (e.g., windows/skylights, doors, insulation), while 25D is 30% with no annual cap (fuel cells excepted).
  
  
• In 2025, 25C items must come from Qualified Manufacturers and include a QMID on your return.
  
  
• Always confirm specifics with your tax advisor and check state/utility rebates to stack benefits. IRS+2IRS+2
  

Get Expert Help

Schedule a consultation with our roofing team to discuss your goals, budget, and whether skylights, insulation/air sealing, or roof-integrated solar make sense for your home. We'll design a roof system for long-term performance and provide the documentation your tax professional needs.

Frequently Asked Question's