Federal Historic Preservation Tax Credit

National Park Service / IRS

Available Historic Preservation

About This Program

Federal 20% income tax credit for certified rehabilitation of historic income-producing properties. For owner-occupied homes, available only if property generates income (e.g., home office, rental unit). Property must be listed on National Register and work must meet preservation standards.

Credit equals 20% of qualified rehabilitation expenditures meeting historic standards

Key Details

  • 20% federal tax credit for historic rehabilitation
  • Property must be on National Register
  • Must be income-producing or part commercial
  • Work must meet Secretary of Interior's Standards
  • Can combine with 25% Georgia state credit

How to Apply

Deadline: Must apply before starting work

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