Rental properties - claiming repairs and maintenance expenses

Learn about the types of repairs and maintenance expenses you can claim as income tax deductions.


Claiming repairs and maintenance for your rental property. This video lasts for 2 minutes and 25 seconds. Select the play button on the image to view or read the transcript.

When we say 'repairs', we mean work to make good or remedy defects in, damage to or deterioration of the property.

For example:

  • replacing part of the guttering or windows damaged in a storm
  • replacing part of a fence damaged by a falling tree branch
  • repairing electrical appliances or machinery.

When we say 'maintenance', we mean work to prevent deterioration or fix existing deterioration. For example:

  • painting a rental property
  • oiling, brushing or cleaning something that is otherwise in good working condition
  • maintaining plumbing.
    Last modified: 22 Jun 2016QC 21619