IRS Section 179 Roof Savings
Write off your new roof in 2026.
YEAR-END TAX SAVINGS FOR BUSINESS OWNERS
Take the whole write-off this year.
Section 179 lets businesses deduct the full cost of a qualifying commercial roof replacement in the year it’s installed. No more spreading it over 39 years.
THE SHORT VERSION
Normally: you write off a new roof a little at a time, over 39 years.
With Section 179: you can write off the whole cost in 2026, in one year.
The catch: the roof has to be installed and in use by December 31, 2026.
39 years or 1 year
A commercial roof is normally depreciated over 39 years. That’s a small deduction every year for decades. Section 179 lets you deduct the whole cost in the year the roof is placed in service, up to $2,560,000 for 2026. That’s well above the cost of most commercial reroofs. The full rules are in IRS Publication 946.
Plus lower energy bills
The tax break is only part of it. A new reflective roof can cut air-conditioning energy use by up to 15%, according to the U.S. Department of Energy. Older roofs with little insulation usually see the biggest difference.
On a $200,000 roof
STANDARD DEPRECIATION
$5,100/yr
Over 39 years. About $1,100 a year off your taxes.
WITH SECTION 179
$200,000
All in 2026. About $42,000 off your federal tax bill.
Assumes a 21% corporate tax rate. Illustration only. Your actual savings depend on your tax rate, taxable income, entity type and state rules.
Does your building qualify?
- A nonresidential building: office, retail, warehouse, restaurant or shop
- A full roof replacement, not a patch or repair
- Used more than 50% for business
- Installed and in use by December 31, 2026
- Enough taxable business income to absorb it (unused amounts carry forward)
Four steps to a 2026 write-off
- Book a free assessment. We inspect your roof and scope a full replacement.
- Approve your proposal. This reserves your spot on our year-end schedule.
- We finish the install. The roof has to be complete and in use by Dec. 31. A signed contract or deposit alone doesn’t count.
- Claim it at tax time. Your CPA elects Section 179 on IRS Form 4562.
Why Wormley Brothers
For 38 years, we’ve kept commercial buildings across Metro Atlanta and the Southeast dry. We’re licensed, bonded and insured, and every job is fully guaranteed.
- Duro-Last Platinum Contractor, 8 years running (top 3% nationwide)
- John R. Burt Award recipient
- Carlisle Perfection Council member (top 5% in North America)
- Nearly 19 million square feet of Duro-Last roofing installed
Get your free roof assessment
Year-end install slots are limited. Call us at (770) 614-7231 or fill out the form and we’ll reach out.
This page is general information, not tax advice. Eligibility and savings depend on your business’s situation, and state tax rules may differ from federal rules. Please confirm with your tax advisor. Figures reflect 2026 federal limits under IRC §179.