Tax Savings Write Offs · Koste Knowledge Base

Can I claim carpet, blinds and curtains in a rental property?

Published 26 June 2026 · Last updated 26 June 2026

Quick Answer

Carpet, blinds and curtains may be depreciable if they are new assets purchased for an income-producing rental property. If they were already in a second-hand residential property when purchased, annual depreciation may be restricted under the post-2017 rules.

Carpet, blinds and curtains are commonly treated as Division 40 plant and equipment assets.

The key question is whether the investor purchased them new or acquired them as existing second-hand assets with the property.

Potential treatment:

New carpet installed after settlement may be claimable.
New blinds installed after settlement may be claimable.
Existing second-hand carpet and blinds in a residential property may be restricted.
Values may still be relevant for capital loss or CGT records in some cases.
Commercial property rules may differ.

Investors should keep:

Receipts
Installation dates
Supplier invoices
Photos
Property use records
Depreciation schedule updates

Frequently Asked Questions

Can I claim existing carpet in a second-hand property?

Annual depreciation may be restricted for second-hand residential assets acquired after the 2017 change.

Can I claim new carpet I install?

Yes, it may be depreciable if used for income-producing purposes.

Are curtains treated like plant and equipment?

They are often treated as depreciating assets, subject to the rules.

Do I need photos?

Photos can help support asset records, especially before renovation.

Can Koste.ai separate old and new assets?

Yes. The workflow should capture what existed at purchase and what was added later.

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Written by Koste Team · Koste Chartered Quantity Surveyors · AIQS Member · RICS Member · TPB Registered · 1300 669 400 · info@koste.ai