Bathroom renovation tax deduction 2026: Owners, landlords & care

Renovation costs for bathroom renovation:
Tax, care fund and KfW 2026 kombinieren

A bathroom renovation can be deducted 2026 mehrfach: up to 1.200 € per year via § 35a EStG, plus up to 4.180 € care fund subsidy and KfW 455-B. All paragraphs, requirements, calculation examples and combination rules on one page.

Currently important: Since the assessment period 2025 gilt under the Annual Tax Act 2024 die, there is an absolute requirement for invoice and bank transfer. Care fund subsidy increased since 01.01.2025 auf 4.180 €, KfW 455-B available since April 2026 wieder.

Owners: Use § 35a EStG

Age-appropriate bathroom renovation & care

Landlords: Maintenance or creation

Combine subsidies

The following text is for information purposes only and does not constitute legal advice

Overview table: Subsidy options at a glance

	Requirements & Application	Funding amount
§ 35a EStG Tax Reduction	Target group: Owners and tenants in owner-occupied households Requirement: Invoice with separate labour costs, payment to the tradesperson. Cannot be combined with KfW or care fund for the same measure. Application: in the income tax return	20% of labour costs, max. 1.200 € per year
§ 35c EStG Energy-efficient renovation	Target group: Owner-occupiers Requirement: Building older than 10 years, specialist contractor certificate. Excludes KfW-BEG for the same measure. Application: Income tax return, spread over 3 years	20% of total costs, max. 40.000 € per property
§ 33 EStG Exceptional expenses	Target group: Persons in need of care, disabled persons Requirement: Medical necessity, public health officer's certificate or MDK certificate before start of construction (care level notice replaces the certificate). Can be combined with care fund. Application: in the income tax return	Unlimited, incl. materials (minus reasonable personal contribution)
Care fund § 40 SGB XI	Target group: Persons with care level 1 to 5 Requirement: Care level notice. Excludes § 35a EStG for the subsidised measure, can be combined with § 33 EStG and KfW (for separate shares). Application: With the care fund, before the start of the project	up to 4.180 € per person, up to 16.720 € in multi-person households
KfW 455-B Investment Grant	Target group: Owner-occupiers, landlords Requirement: Private individual, work carried out by a specialist company. Excludes § 35a EStG for the subsidised measure, can be combined with care fund (for separate shares) and § 33 EStG. Application: KfW grant portal, before the start of the project	10%, max. 2.500 € per residential unit. Standard Age-appropriate House: 12.5%, max. 6.250 €
Advertising costs § 21 EStG	Target group: Landlord Requirement: Rented property, maintenance expenses without an upgrade in standards. If § 35a applies, there is no right of choice. Application: Annex V to the income tax return	100% immediately deductible

Owners: Deduct bathroom renovation with § 35a EStG

Owner-occupiers can reclaim part of the tradesmen’s costs directly from the tax office via § 35a para. 3 EStG. The rule is simple: 20 percent of labour, travel and machinery costs, capped at 6.000 € per year and household, result in a maximum tax saving of 1.200 € per year. Unlike advertising costs, this amount is deducted directly from the tax liability and is therefore independent of the personal tax rate. The catch is in the details, as materials and cash payments are excluded, and since the Annual Tax Act 2024 the formal requirements have been tightened.

What can be deducted for bathroom renovation

Only work carried out by a professional company in the existing household is eligible. This includes dismantling and installation of bath, shower, washbasin and WC, tiling and grouting, sanitary installation, electrical work in the bathroom, plastering, painting as well as coating of bath or tiles. Travel and the use of machines are also eligible, provided they are itemised separately on the invoice.

Deductible cost types:

What cannot be deducted

Material costs are strictly excluded under § 35a EStG, even if they are essential for the bathroom renovation. If you help out yourself, your own working time cannot be claimed either, as the law only recognises professional service providers. And since the assessment period 2025, any form of cash payment is prohibited, even with a receipt. Two special cases are also common pitfalls in practice.

Not deductible:

Material costs (tiles, sanitary objects, coating systems)
Own work, even if carried out professionally
Cash payments, regardless of receipt
Workshop work outside the household (BFH, judgment of 13 May 2020, ref. VI R 4/18) — prefabrication of a washbasin or shower in the joinery is excluded, only installation in the bathroom is eligible
Structural engineer services (BFW, judgment of 4 November 2021, ref. VI R 29/19) — structural calculations are considered expert services, not manual work

Requirements since the Annual Tax Act 2024

The formal requirements were tightened for the assessment period 2025 deutlich. Anyone wishing to claim the tax reduction must have an invoice that separately lists labour and material costs, and must transfer the invoice amount to the tradesperson’s account. This obligation has applied since the Annual Tax Act 2024 ausnahmslos, including in cases where previous case law had allowed for simplifications (BFH, judgment of 12 April 2022, Ref. VI R 2/20). The invoice must be made out to the taxpayer; a transfer from a third party is no longer sufficient.

Checklist — what the invoice must include:

Invoice recipient is the taxpayer
Labour costs shown separately from material costs
Travel and machinery costs listed separately
Payment by bank transfer, SEPA direct debit or card payment
Receipts are kept for at least 2 years (to be presented upon request by the tax office)

Year-end trick — double your tax savings

If the labour costs of a bathroom renovation exceed the maximum amount of 6.000 €, you can almost double your tax savings by cleverly splitting the payment over two assessment periods. According to § 11 para. 2 EStG, the decisive factor is the outflow principle, i.e. the date of the transfer. If you split the final invoice over the turn of the year, you can use the annual cap twice.

Calculation example: bathroom renovation with 10.000 € labour costs

One-off payment in December

1.200 € savings

10.000 € labour costs paid in one assessment year

The maximum amount according to § 35a EStG is capped at 6.000 € labour costs per year. Any amount above 4.000 € is not tax-deductible, as the tax office, according to the cash principle (§ 11 para. 2 EStG), only considers the payment date.

Payment split over the turn of the year

2.000 € savings

6.000 € down payment in December, 4.000 € final payment in January

If you spread the final invoice over two assessment periods, you can use the annual cap twice: 1.200 € in the first year, 800 € in the second. The prerequisite is that the down payment is actually transferred before 31 December.

Important

The prerequisite is that the interim invoice is actually transferred before the end of the year and the final invoice is only due in the following year. Simply changing the date on the invoice without the corresponding payment is not sufficient — according to § 11 para. 2 EStG, only the actual flow of funds is decisive.

Energy-efficient measures according to § 35c EStG

If you renew the heating system, have a heat pump installed or fit a ventilation system for humidity control as part of your bathroom renovation, you can use the much more attractive subsidy under § 35c EStG instead of § 35a. Here, 20 percent of the total costs can be deducted over three years (7 percent in the year of completion, 7 percent in the following year, 6 percent in the third year), capped at 40.000 € per property — including materials. Requirements: the building must be at least 10 years old, the work must be carried out by a recognised specialist company, and you must have the official specialist certificate. Double funding with § 35a or KfW funds for the same measure is excluded.

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Age-appropriate bathroom renovation & care: grants, tax reduction, KfW

When converting for age-appropriate and barrier-free access, several funding options can be used in parallel. The care fund pays directly from social benefits, KfW provides a separate investment grant, and the tax office recognises the remaining personal contribution either as a tradesperson service or as an extraordinary burden. If you apply in the right order, you can take advantage of all three options and often reduce your own costs by more than half.

Care fund grant of 4.180 € according to § 40 SGB XI

With the Care Support and Relief Act, the grant for measures to improve the living environment was increased to 4.180 € per person in need of care as of 1 January 2025 von 4.000 €. The requirement is a recognised care level 1 to 5. The grant is not taxable and does not have to be repaid, provided the subsidised measure is actually implemented.

Important lever — household accumulation: If several people in need of care live in the same household, the amounts are added together. For four people in need of care, up to 16.720 € can be paid out for a joint measure, provided all benefit.

Which bathroom measures are recognised by the care fund:

Conversion from bathtub to level-access shower
Installation of a bathtub door
Widening the bathroom door to at least 80 cm
Installation of grab, support and folding handles
Slip-resistant flooring
Accessible washbasin, height-adjustable toilet
Drive system for doors or roller shutters in the bathroom

Application process

Application before the start of the project submit to the responsible care fund. The care fund must decide within 3 weeks otherwise the approval fiction according to § 18 SGB IV applies — the measure may then begin even without explicit approval, and the subsidy will be paid.

KfW 455-B investment grant — 2026 wieder active

The KfW grant 455-B „Barrier Reduction“ was released on 8 April 2026 wieder after several months of suspension. Owner-occupiers and landlords receive 10 percent of eligible costs as a direct grant, up to a maximum of 2.500 € per residential unit. Those who meet the KfW standard „Age-appropriate House“ receive 12.5 percent, up to a maximum of 6.250 €.

Budget warning: The federal budget 2026 has been reduced to €50 million. Industry associations expect funds to be exhausted by summer 2026. The application must be submitted via the KfW grant portal before signing the contract; retrospective applications are not permitted.

Exceptional expenses according to § 33 EStG

If the bathroom renovation is medically justified (illness, disability, acute need for care), a significantly more attractive tax route opens up: deduction as an exceptional expense under § 33 EStG. Unlike § 35a, here material costs are also fully deductible, including tiles, bathtub, shower, sanitary fittings, and special coatings.

Formal requirements:

Preliminary certificate: The medical necessity must be proven before the start of construction by a certificate from a public health officer or a certificate from the Medical Service. A retrospective certificate will result in complete exclusion.
Reasonable burden: The expenses only have an effect once they exceed the individual burden threshold. This threshold ranges between 1 and 7 percent of total income, depending on income, marital status, and number of children.
Benefit adjustment "New for Old": When renovating older bathrooms, the value-preserving portion is deducted. Only the additional costs due to disability (for example, the extra cost for a level-access shower compared to a standard bathtub) remain deductible; the general renovation portion is covered by § 35a EStG.

Combine care fund with § 33 EStG — the permissible best-practice combination

The care fund and § 35a cannot be used for the same subsidised measure. The permissible and often more attractive tax combination is via § 33 EStG: In the case of medically indicated modifications, the care fund grant reduces the eligible costs, but the remaining personal contribution is fully deductible as an exceptional expense — including materials.

Only care allowance applied for

4.180 € relief

15.000 € total costs for accessible renovation

The care allowance pays out the full maximum amount directly. Personal contribution 10.820 €, no additional tax deduction, as § 35a does not apply to the subsidised measure and § 33 was not applied for.

Care allowance + § 33 EStG combined

6.525 € relief

Additionally, around 2.345 € via § 33 EStG (marginal tax rate 30%)

With medical indication and prior certificate, the personal contribution of 10.820 € can be deducted as an extraordinary burden, minus the reasonable burden (example: 3.000 € for 50.000 € income). 7.820 € are applied at your personal marginal tax rate. The care level notice replaces the official medical certificate.

Where § 35a does apply after all

If, in addition to the subsidised renovation, further works not subsidised by the care allowance or KfW take place (for example, renewing tiles or recoating a wall) and these are listed on a separate invoice the tax reduction according to § 35a EStG remains valid for this part. What matters is a clear computational and documentary separation.

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Landlords: Maintenance, capital improvements & deductible expenses

Landlords follow a different logic than owner-occupiers. Renovation costs for rented bathrooms are generally deductible as expenses against rental income (§ 21 EStG). The key question is not if, but when the tax office recognises the costs: immediately and in full in the year of payment (maintenance expenses) or spread over 50 years (capital improvements). Two tax pitfalls regularly shift the renovation into the second category and affect liquidity.

Immediate deduction as maintenance expense

If the renovation restores the original condition of the bathroom or replaces worn components in a contemporary manner without increasing the living standard, the expenses are considered maintenance. They are 100 percent deductible in the year of payment — including materials, labour, travel, and ancillary costs. Typical cases: replacing the bathtub, renewing tiles, replacing sanitary fittings, coating the bathtub or tiles.

Acquisition-related capital improvements — the 15 percent trap

Within the first three years after acquiring the property, a special hurdle applies under § 6 para. 1 no. 1a EStG: If renovation costs (excluding VAT) exceed 15 percent of the acquisition costs of the building, the tax office retrospectively classifies all expenses as acquisition-related capital improvements. Immediate deduction is completely excluded; the costs are depreciated over the remaining useful life (usually 50 years, i.e. 2 percent per year).

Renovation in the 2nd year after purchase

700 € per year

35.000 € renovation costs, spread over 50 years depreciation

Acquisition costs for building share 200.000 €, the 15 percent threshold is 30.000 € net. The renovation exceeds the threshold and is fully classified as production costs. Immediate deduction lost, liquidity remains tied up for 50 years.

Renovation in the 4th year after purchase

14.700 € in the 1st year

35.000 € immediately deductible at the top tax rate of 42%

After the 3-year period has expired, the 15 percent threshold no longer applies. The full 35.000 € can be deducted as maintenance expenses in the year of payment. The full tax saving takes effect immediately, optionally spread over up to 5 years according to § 82b EStDV.

Important

The 15 percent threshold applies exclusively in the first three years after acquisition. Anyone planning a larger bathroom renovation during this period should check whether the measure can be split into several stages below the threshold or postponed to the fourth year. Pure cosmetic repairs such as painting or minor repairs are not included in the threshold according to BFH case law.

Standard increase in 3 out of 4 areas (5-year rule)

A second, less well-known pitfall concerns modernisations that raise the living standard. If a renovation improves at least three of the four core areas (sanitary, heating, electrical installation, windows) to a higher level within five years, case law classifies the entire package of measures as capital improvements — even if the 15 percent threshold is not exceeded.

Practical tip

Measures stagger over time: Bathroom renovation 2026, heating 2028, electrical installation 2031. If you maintain a gap of more than five years between these areas, you remain eligible for immediate deduction. A Complete renovation in one year, on the other hand, shifts the costs into the 50-year depreciation and will cost you liquidity in the five-digit range over the period.

Special case: special depreciation § 7b EStG

The special depreciation under § 7b EStG, reformed by the Growth Opportunities Act (5 percent annually over four years in addition to regular depreciation, construction cost cap 5.200 €/m², assessment basis up to 4.000 €/m²), applies exclusively to newly created rental housing, such as converting an attic into a self-contained rental flat with its own bathroom. For the renovation of an existing rented bathroom, § 7b does not apply.

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Which grants can be combined?

Grants cannot be stacked arbitrarily, but they can be combined cleverly. According to all grant guidelines, only double funding of the same euro is prohibited: if you claim the same invoice item twice, you will lose one of the grants retroactively. It is permitted and often very worthwhile to combine direct subsidies (care fund, KfW) to first reduce the eligible costs, and then claim the remaining personal contribution via your tax return. The following matrix shows the most important combinations and the maximum benefit from each scenario.

Combination	Possible?	Condition
KfW 455-B + KfW 159	❌ No	Not for the same measure. Only possible if there are two clearly separate projects with their own invoices.
KfW + Care Fund § 40 SGB XI	✅ Yes	Different partial measures with separate invoices. Care level 1 to 5 required.
KfW + § 35a EStG	❌ No	The measure subsidised by KfW grant or loan is entirely excluded from the tax bonus (KfW leaflet 455-B, § 35a para. 3 EStG). Only non-subsidised parts of the measure on a separate invoice remain deductible.
Care Fund + § 35a EStG	❌ No	As with KfW: The measure subsidised by the care fund grant is entirely excluded from the tax bonus. Only separate, non-subsidised parts of the measure remain deductible.
§ 35a EStG + § 35c EStG	❌ No	Mutually exclusive for the same measure. Separate, clearly defined projects (e.g. bathroom renovation under § 35a, heating renewal under § 35c) on separate invoices are possible.
Care Fund + § 33 EStG	✅ Yes	Exceptional burden in case of medical necessity. The personal contribution above the reasonable burden is deductible. If a care level is present, the care level notice is sufficient as proof; an additional official medical certificate is not required.
Care Fund + Health Insurance	✅ Yes	Structural measures and aids are separate funds. No offsetting between them.
KfW + State Funding	⚠️ Mostly no	Many state programmes refinance KfW themselves and exclude a second KfW subsidy. In individual cases, check with the funding bank.
KfW 455-B or 159 + BEG	✅ Yes	Energy-efficient renovation (BEG 261, 458) and barrier-free conversion are independent; separate applications are required.

Golden rule

Direct grants (care fund, KfW) and the tax bonus according to § 35a EStG are mutually exclusive for the same measure. If you wish to use both options, you will need clearly separated invoices for subsidised and non-subsidised parts of the measure. Applications for direct grants must be submitted before signing the contract; the tax declaration is made afterwards.

Standard renovation, only § 35a utilised

1.200 € savings

15.000 € total costs, of which 7.500 € labour

Owner-occupier without care level, classic bathroom modernisation. Only § 35a EStG, capped at 1.200 €. Personal contribution 13.800 €, labour costs exceeding the annual cap are not tax-deductible.

Accessible conversion with care level 3

6.525 € relief

Care fund 4.180 € + § 33 EStG approx. 2.345 €

15.000 € total costs, medical indication, care level certificate available. Care fund pays directly, remaining personal contribution is treated as an extraordinary burden under § 33 EStG (example with reasonable burden 3.000 € and marginal tax rate 30%). Personal contribution decreases from 13.800 € to 8.475 €.

Frequently asked questions about tax deduction for bathroom renovation

What can I deduct for tax purposes during a bathroom renovation?

Owner-occupiers can deduct 20 percent of their tradesperson’s labour, travel, and machinery costs under § 35a EStG, capped at 6.000 € per year, resulting in a maximum tax saving of 1.200 €. Material costs are excluded. For medically necessary conversions, § 33 EStG also applies, allowing full deduction of material costs minus the reasonable personal contribution. Landlords can claim 100 percent of renovation costs as advertising expenses, provided these are maintenance costs. If the heating system is renewed as part of the renovation, § 35c EStG can also be used for up to 40.000 € in grants over three years.

What is the maximum annual tax bonus for tradesperson services?

The annual maximum amount under § 35a para. 3 EStG is 6.000 € in deductible labour costs per household, resulting in a maximum tax saving of 1.200 € (20 percent). The amount is deducted directly from your tax liability and is therefore independent of your personal tax rate. If you have higher labour costs, you can split the payment over the turn of the year and thus use the cap in two assessment periods. With 10.000 € in labour costs, you can achieve up to 2.000 € in tax savings this way instead of just 1.200 €.

Are material costs for bathroom renovation tax-deductible?

Not under § 35a EStG. Tiles, bathtubs, showers, sanitary objects, and coating systems are not tax-deductible for owner-occupiers, even if they are essential for the renovation. There are two exceptions: if there is a medical indication, material costs can be fully deducted under § 33 EStG (exceptional burdens). For rented bathrooms, material costs are always 100 percent deductible as advertising expenses at your personal marginal tax rate. Under the energy efficiency grant scheme (§ 35c EStG), both material and labour costs are eligible for funding.

What requirements must the tradesperson's invoice meet?

The invoice must be made out to the taxpayer and show labour costs separately from material costs. Travel and machinery costs must be listed as separate items on the receipt. Since the Annual Tax Act 2024, it is mandatory to pay by bank transfer to the tradesperson’s account; cash payments completely exclude the tax deduction. Receipts must be kept for at least two years and presented to the tax office upon request. For workshop work outside the household (e.g. prefabrication in a joinery), the invoice must show the workshop share separately from the on-site installation wage, as only the latter is eligible (BFH VI R 4/18).

Can I deduct a bathroom renovation if I pay in cash?

No. Since the assessment period 2025, payment by bank transfer to the service provider’s account under § 35a para. 5 sentence 3 EStG is a mandatory requirement. Even a receipted cash payment leads to the complete loss of the tax reduction. Accepted payment methods are bank transfer, standing order, SEPA direct debit, and card payment. The regulation was tightened by the Annual Tax Act 2024 als in response to the BFH ruling VI R 2/20, which had previously allowed exceptions in individual cases. These exceptions have not applied since 2025 nicht.

Are DIY contributions to bathroom renovation tax-deductible?

No. § 35a EStG only recognises professional tradesperson services with a proper invoice. If you lay tiles yourself or remove the bathtub, you cannot claim your own labour or the materials used for tax purposes. Landlords can only claim material costs as advertising expenses for DIY work if they can prove the materials were purchased for the rented property. Own labour is not deductible, regardless of how extensive or professional it was.

Can I deduct an age-appropriate bathroom renovation for tax purposes?

Yes, via three parallel routes: care fund under § 40 SGB XI (up to 4.180 € per person in need of care, cumulative in the household up to 16.720 €), KfW 455-B investment grant (up to 6.250 €), and exceptional burdens under § 33 EStG for medical indications. Care fund and KfW grants must be applied for before the project begins; § 33 EStG is claimed later in the tax return. Important: Measures funded by the care fund or KfW are excluded from the § 35a tax bonus, but can be combined with § 33 EStG.

How do I combine care fund grants and tax relief?

The care fund and § 35a EStG cannot be used for the same measure. The permitted and often more attractive combination is care fund plus § 33 EStG: the care fund grant is paid out directly, and the remaining personal contribution can be fully deducted as an exceptional burden (including materials), minus the reasonable personal contribution. Example: For 15.000 € renovation costs and care level 3, the total relief is around 6.525 € (4.180 € care fund + approx. 2.345 € tax saving at a marginal tax rate of 30 percent). If a care level is already established, the decision replaces the official medical certificate.

Can I deduct the costs of a bathroom renovation as a landlord?

Yes, in full as income-related expenses for income from letting and leasing (§ 21 EStG). Material and labour costs are deducted at 100 percent at your personal marginal tax rate, which means that with a top tax rate of 42 percent, 10.000 € renovation costs result in 4.200 € tax savings. The prerequisite is that these are maintenance expenses (no significant improvement in living standard in 3 out of 4 areas) and that the 15 percent limit is not exceeded in the first three years after acquisition. Larger expenses can optionally be spread over 2 to 5 years according to § 82b EStDV.

What are acquisition-related production costs in bathroom renovation?

If the renovation costs in the first three years after acquisition exceed 15 percent of the building’s purchase price (excluding VAT), all expenses are considered acquisition-related production costs according to § 6 para. 1 no. 1a EStG. Immediate deduction is completely excluded; the costs are depreciated over the remaining useful life (usually 50 years, i.e. 2 percent per year). Practical consequence: Either split larger bathroom renovations to stay under the 15 percent limit or postpone them to the fourth year after purchase. Pure cosmetic repairs such as painting are not included in the limit according to BFH case law.

Can I deduct renovation costs before letting a property?

If the renovation is carried out with the specific intention of subsequently letting the property, the costs can be deducted as anticipated income-related expenses. The prerequisite is a demonstrable intention to let (for example, through rental advertisements, an estate agent’s contract, or documented advertising) and a temporal connection between the renovation and the start of letting. If the property is used privately in the meantime or sold instead of let, the tax office generally does not recognise the costs. When acquiring a vacant property for letting, the 15 percent limit for acquisition-related production costs also applies.

When does bathroom renovation qualify for energy efficiency grants under § 35c EStG?

If, as part of the renovation, the heating system is renewed, a heat pump is integrated, a ventilation system for moisture control is installed, or external walls, ceilings, or roofs are insulated. Owner-occupiers can then deduct 20 percent of the total costs (including materials) spread over three years, capped at 40.000 € per property. Requirements: building older than 10 years, work carried out by a recognised specialist company, submission of the official specialist contractor’s certificate according to the standard template. Double funding with KfW-BEG or § 35a for the same measure is excluded.

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The bathroom renovation by bazuba convinces

"Dear Bazuba team, I would like to take this opportunity to thank you once again for the excellent work in our bathroom. The work was carried out very conscientiously and precisely, all employees were very friendly and helpful, and there was no additional effort because the work was done very cleanly and quietly! A big compliment to everyone and I can only highly recommend this team! Many heartfelt thanks"

"I cannot thank you enough. For us, it was the best decision. We are more than satisfied with the renovation of our bathroom. Simply a top result from professionals who know their craft. Always punctual, very friendly, helpful, and all our questions were answered in advance. We give a clear recommendation. Thank you…."

"We are one hundred percent satisfied with the service. Everything was implemented as discussed. All employees were very friendly. Perfect all round and highly recommended."