Is Painting and Decorating Tax Deductible for Landlords? (2026)
Last updated 27 June 2026 · 6 min read · By the LandlordTaxAi Editorial Team
The short answer
Yes. Painting and decorating to maintain a let property is one of the clearest allowable revenue expenses — routine upkeep, deductible against rental income. You claim materials and any contractor you pay, but not your own time for DIY. Watch two edges: decorating as part of a bigger improvement can be capital, and pre-letting works on a run-down purchase can be capital too.
Of all the "is it deductible?" questions, painting and decorating is among the most clear-cut: it’s textbook maintenance. This short guide confirms what you can claim, the DIY-labour point, and the pre-letting and capital edges to watch.
See also repairs vs improvements and allowable expenses for landlords.
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Rental Profit Calculator
Add painting and decorating costs as an allowable expense 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
Routine decorating is a clear revenue repair. Own DIY labour isn't claimable. Estimate only.
Why it’s clearly allowable
Painting and decorating keeps a property in good order — it’s routine maintenance, not an improvement. Incurred wholly and exclusively for the rental business and clearly revenue, it reduces your taxable rental profit in the normal way. This covers repainting walls and woodwork, wallpapering, filling and making good, and similar upkeep.
Routine repainting and redecorating is one of the safest revenue claims a landlord can make.
What you can — and can’t — claim
You claim the actual costs: paint, brushes, filler, and any decorator you pay. What you can’t claim is a charge for your own time and labour if you do it yourself — only real money spent is allowable.
| Cost | Allowable? |
|---|---|
| Paint and materials | Yes (revenue) |
| Decorator / contractor you pay | Yes (revenue) |
| Redecorating between tenancies | Yes (while available to let) |
| Your own DIY time/labour | No |
| Decorating within a larger improvement | May be capital |
Keep receipts for materials and the decorator’s invoice — they’re simple, low-risk deductions that add up across a year.
The pre-letting edge
Decorating to get a property ready before the first tenant can often be claimed under the pre-letting rules — treated as incurred on the first day of letting. But if you bought a run-down property cheaply and the decorating is really part of putting it into a habitable, lettable state, that work can be capital. Routine freshening-up is revenue; making a derelict place lettable can be capital.
Every receipt captured
LandlordTaxAi reads your bank statements and categorises costs like paint, materials and decorators against the right HMRC category — so these everyday deductions are never missed.
See how it worksA worked example
A landlord redecorates between tenancies in 2026/27.
| Paint and materials | £180 — allowable |
| Decorator (2 days) | £420 — allowable |
| Own DIY time | £0 — not claimable |
| Total claimed against income | £600 (tax saved £240 at 40%) |
Materials and the decorator reduce rental profit; only your own labour has no deductible value.
Frequently asked questions
Is painting and decorating tax deductible for landlords?
Yes — routine painting and decorating to maintain a let property is a clear allowable revenue expense.
Can I claim my own time for DIY decorating?
No — only materials and any contractor you pay. You can’t claim a charge for your own labour.
Is decorating before the first tenant deductible?
Often yes via the pre-letting rules, but works to make a run-down purchase habitable can be capital.
Does redecorating between tenancies count?
Yes — while the property remains available to let and the business is ongoing.
When could decorating be capital?
If it’s part of a larger improvement or extension rather than routine maintenance. Standalone redecorating is revenue.
How do I record decorating costs under MTD?
In allowable property expenses (repairs and maintenance) — keep receipts and invoices and record digitally.
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.