Is scaffolding tax deductible? Craftsman bonus & business expenses
In short: for owner-occupied properties, the labour, machinery and travel costs associated with scaffolding work are tax-deductible via the tax allowance for tradesmen’s services (Section 35a of the Income Tax Act (EStG)) at a rate of 20 per cent, up to a maximum of 1,200 per year. For let properties, the full cost of scaffolding is fully deductible as income-related expenses or maintenance costs. Pure material costs are not eligible for the tradesmen’s tax relief – only labour, machinery and travel costs.
Owner-occupied property: Tradespeople’s allowance under Section 35a of the Income Tax Act (EStG)
Anyone who lives in their own house or flat can claim scaffolding work as a DIY service. 20% of the labour, travel and machinery costs are tax-deductible, up to a maximum of 1,200€ per year. The cost of materials – such as the purchase or hire of the scaffolding itself – is not included in this.
- Only labour, travel and machinery costs are eligible for relief
- 20% tax relief, up to 1,200€ per year
- Requirement: Invoice and non-cash payment by bank transfer
Rented property: full deduction for income-related expenses
For let properties, the full cost of scaffolding is tax-deductible – either immediately as maintenance expenditure or, in the case of major refurbishments, spread over two to five years upon application. Unlike with the tradesmen’s tax relief, the cost of materials and the hire of the scaffolding are also included here.
What is tax-deductible – and what isn’t?
Conditions for tax deduction
- A valid invoice with labour costs shown separately
- Non-cash payment by bank transfer – the tax office does not recognise cash payments
- Work carried out in one’s own home or on a let property
Calculation example
The labour and travel costs for erecting and dismantling scaffolding on a owner-occupied detached house amount to 1,000 €. The tax relief is 20% = 200 €, which is deducted directly from the tax liability.
Please note: This article is not a substitute for tax advice. For definitive information regarding your specific situation, please contact your tax adviser or income tax assistance association. Last updated: 2026.
Yes, in many cases. For a private residence used as the owner’s primary residence, scaffolding costs can be claimed as part of a tradesperson’s services under Section 35a of the Income Tax Act (EStG) – at 20 per cent of the labour and travel costs, up to a maximum of 1,200 per year.
Labour, travel and machinery costs are tax-deductible (this includes scaffolding hire as part of the tradesman’s services). Pure material costs are not eligible for tax relief. The invoice should show these items separately.
Scaffolding hire is eligible for tax relief if it is carried out in connection with tradesmen’s work on a domestic property (e.g. façade or roofing work). The tax office does not, as a rule, recognise scaffolding hire on its own, without any associated tradesmen’s work.Scaffolding hire is eligible for tax relief if it is in connection with domestic tradesmen’s work (e.g. façade or roofing work). The tax office does not usually recognise scaffolding hire on its own, without associated tradesmen’s work.
The property must be one in which you live yourself (tenants are also permitted). You will need a valid invoice and must pay by bank transfer – cash payments are not accepted.
In such cases, the costs are often fully deductible as income-related expenses or maintenance costs against income from letting and leasing – without the 1,200-€ limit.
Tradesmen’s services are included in the ‘Household-related expenses’ annex; for let properties, they are included in Annex V.
*This information is for general guidance only and is not a substitute for tax advice – in individual cases, it is worth consulting a tax adviser