Is a New Kitchen Tax Deductible for Landlords? (2026)
Last updated 27 June 2026 · 7 min read · By the LandlordTaxAi Editorial Team
The short answer
Usually yes — as a repair. Replacing a worn or dated kitchen with a similar standard one is normally an allowable revenue repair: you’re restoring the property. But upgrading to a substantially higher specification, or adding units and reconfiguring the space, is an improvement — that element is capital, relieved against a future gain instead.
"Can I claim a new kitchen?" is one of the biggest landlord tax questions, and the answer turns on the repair-versus-improvement test. This guide explains why a like-for-like kitchen is a repair, when it becomes capital, how to split a part-upgrade, and how appliances are treated.
See also repairs vs improvements and is a new boiler tax deductible?
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Rental Profit Calculator
Add a like-for-like kitchen replacement as a repair to see the effect on taxable profit.
Result
- Taxable profit (rent − expenses)
- £11,200
- Income Tax at 20%
- £2,240
- Less mortgage interest credit (20%)
- − £1,000
- Tax due on this property
- £1,240
- Income after tax
- £9,960
Like-for-like replacement is usually a revenue repair. An upgrade element is capital. Estimate only.
Why a like-for-like kitchen is a repair
HMRC accepts that replacing something worn out with the nearest modern equivalent is a repair, not an improvement — even if today’s units and worktops are better than the 15-year-old ones you removed, simply because that’s what’s sold now. Swapping a tired standard kitchen for a new standard kitchen restores the property, so it’s a revenue cost deductible against rental income.
Standard-for-standard, even with modern materials, is the textbook allowable repair — the same principle as replacing a broken boiler.
When a kitchen becomes capital
It tips into capital when you genuinely improve the property: a basic kitchen replaced with a high-end one, adding significantly more units, or reconfiguring and extending the space. The improvement portion isn’t deducted from rental income — it may reduce a future capital gain when you sell.
| Scenario | Likely treatment |
|---|---|
| Worn standard kitchen → new standard kitchen | Revenue repair (allowable) |
| Same layout, modern equivalent units | Revenue repair (allowable) |
| Basic → high-end designer kitchen | Improvement element is capital |
| Extending / reconfiguring the room | Capital (CGT side) |
Ask: did I restore the kitchen to its previous standard (repair) or improve it (capital)? That answer drives the tax treatment.
Splitting a part-upgrade, and appliances
If a job is partly replacement and partly upgrade, you can apportion: the like-for-like cost is a revenue repair, the extra spent improving is capital. Ask the fitter for an itemised invoice. For appliances, free-standing white goods are domestic items — replacing them like-for-like is claimed under replacement of domestic items relief, while integrated appliances fitted into the kitchen are usually treated with the kitchen works.
Repair or capital — recorded right
LandlordTaxAi reads your bank statements and helps categorise costs like a kitchen replacement against the right HMRC category — keeping revenue repairs and capital items clearly separated.
See how it worksA worked example
A landlord spends £6,000 on a kitchen in 2026/27.
| Like-for-like standard replacement | £4,500 — allowable repair |
| Upgrade to higher-spec units/worktop | £1,500 — capital element |
| Claimed against rental income | £4,500 |
| Tax saved on repair (higher-rate, 40%) | £1,800 |
The like-for-like portion reduces rental profit now; the upgrade element waits for the eventual sale.
Frequently asked questions
Is a new kitchen tax deductible for landlords?
Usually yes as a repair if it replaces a worn kitchen with a similar standard one. A substantial upgrade is capital.
Why is a like-for-like kitchen a repair?
Using the nearest modern equivalent doesn’t make a replacement an improvement — you’re restoring the property.
When does a new kitchen become capital?
When it’s a genuine upgrade — basic to high-end, many more units, or reconfiguring the space.
What if part is a repair and part an improvement?
Apportion it — the like-for-like cost is a revenue repair, the upgrade element is capital. Get an itemised invoice.
Are the appliances treated separately?
Free-standing white goods fall under replacement of domestic items relief; integrated appliances are usually treated with the kitchen works.
How do I record it under MTD?
If a repair, include it in allowable property expenses (repairs and maintenance) and record digitally. If capital, keep it for CGT records.
Written and reviewed by the LandlordTaxAi Editorial Team. Our guides are reviewed against current HMRC guidance and updated when the rules change. Operated by LandlordTaxAi, United Kingdom. Follow us on LinkedIn.
Last reviewed: 27 June 2026 · Researched against primary UK sources for the 2026/27 tax year: https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2030; https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income. This article is informational only and does not constitute tax advice. Check the latest details on GOV.UK or with a qualified accountant.