How to deduct fit-out costs in 2026
Interior build-out work can usually be written off in year one under the restored 100% bonus depreciation. Exterior work and landlord-funded work cannot.
New Club Cocoon
Author
Fit-out writer
15+ years experience
Colm managed restaurant and retail fit-outs for a general contractor for fifteen years before he started writing about them. He knows what a realistic schedule looks like, where budgets go over, and why the end of a lease can cost as much as the start. His habit is to read a fit-out quote line by line and ask who pays for each item, when it is placed in service and what happens to it when the tenant leaves. At New Club Cocoon he covers build-out budgets, contractors, timelines and make-good obligations.
Interior build-out work can usually be written off in year one under the restored 100% bonus depreciation. Exterior work and landlord-funded work cannot.
Colm Brady · · 7 min read
The build took six weeks because the hard part, the drawings, approvals and orders, happened in the four months before anyone picked up a tool.
Colm Brady · · 5 min read
Restoration clauses sit quietly in a lease for years, then turn into a five-figure invoice in the final month unless you deal with them early.
Colm Brady · · 4 min read
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