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.
Building out a space, handing it back and moving between premises without losing a week of trade.
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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.
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.
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.
A 22-person firm left Friday at noon and opened Tuesday at nine in a new building, and almost all of the work happened months before.