Do you put flooring under kitchen cabinets?

You don’t have to, but flooring under kitchen cabinets is recommended.

The typical time between kitchen renovations in Australia is around 15 years. At such time, you may wish to change the layout completely. If you don’t floor beneath your kitchen cabinets and decide to change the layout, you will face the problem of having missing patches of flooring and will likely have to refloor the entire area.