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Historic Rehabilitation Tax Credit — Tax Deduction Guide 2026

Claim a 20% tax credit on qualified rehabilitation expenses for certified historic structures, taken ratably over 5 years.

$15,000
Avg Annual Savings
No Limit
Max Deduction
Tax Credit
Deduction Type
Form 3468, NPS Form 10-168
Tax Forms

Eligibility

Owners of certified historic structures who undertake substantial rehabilitation

Tax Savings Calculator

$

Estimated Tax Savings

$5,000

Tax credits reduce your tax bill dollar-for-dollar.

Savings by Tax Bracket

10%
$15,000
12%
$15,000
22%
$15,000
24%
$15,000
32%
$15,000
35%
$15,000
37%
$15,000

Requirements

  • 120% credit for certified historic structures
  • 2Must be a substantial rehabilitation (exceed adjusted basis)
  • 3Must follow Secretary of Interior's Standards

Common Mistakes to Avoid

  • !Not getting Part 1 certification before starting work
  • !Failing to meet the substantial rehabilitation test
  • !Not spreading credit over 5 years as required

Required Tax Forms

Form 3468NPS Form 10-168

Calculate Your Full Tax Savings

Use our free tax calculators to optimize your entire tax return.

Frequently Asked Questions

What is the Historic Rehabilitation Tax Credit?

Claim a 20% tax credit on qualified rehabilitation expenses for certified historic structures, taken ratably over 5 years.

Who is eligible for the Historic Rehabilitation Tax Credit?

Owners of certified historic structures who undertake substantial rehabilitation

How much can I save with the Historic Rehabilitation Tax Credit?

The average tax savings is $15,000 per year. Your actual savings depend on your tax bracket and qualifying amount.

What forms do I need for the Historic Rehabilitation Tax Credit?

You'll need to file Form 3468 and NPS Form 10-168 to claim this credit.

What are common mistakes with the Historic Rehabilitation Tax Credit?

Common mistakes include: Not getting Part 1 certification before starting work; Failing to meet the substantial rehabilitation test; Not spreading credit over 5 years as required. Always double-check requirements before filing.

Is the Historic Rehabilitation Tax Credit worth claiming?

With average savings of $15,000, the historic rehabilitation tax credit is highly valuable. Make sure you meet all eligibility requirements.