What is my MACRS depreciation?
Type the basis, the property class and when it went into service. The MACRS depreciation calculator picks the IRS percentage table and lists the deduction for every tax year.
- Depreciation in the first year
- $1,429.00
$10,000.00 of 7-year property gives $1,429.00 of MACRS depreciation in the first year (Table A-1), with the last deduction in 2033.
- First-year rate
- 14.29%
- IRS table
- Table A-1
- Total depreciation
- $10,000.00
- Tax years with a deduction
- 8
- Last tax year
- 2033
- Years
- 8
Depreciation in the first year: $1,429.00. $10,000.00 of 7-year property gives $1,429.00 of MACRS depreciation in the first year (Table A-1), with the last deduction in 2033.
How much is deducted each year?
What does each tax year look like?
The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use
How to calculate
Builds the yearly MACRS tax depreciation schedule for 3- to 20-year property and residential rental property from the IRS Publication 946 percentage tables.
Example with the default inputs (Basis for depreciation $10,000.00, Property class 7-year property, Convention Half-year, Tax year placed in service 2026): $10,000.00 of 7-year property gives $1,429.00 of MACRS depreciation in the first year (Table A-1), with the last deduction in 2033.
Method: Depreciation for a recovery year = basis × the Publication 946 table rate for that year ÷ 100. The table follows the property class and convention: Table A-1 (half-year), A-2 to A-5 (mid-quarter, by quarter placed in service), A-6 (27.5-year residential rental, by month).
- General Depreciation System (GDS) with the IRS percentage tables: 200% declining balance for 3- to 10-year property, 150% for 15- and 20-year property, straight line for residential rental property.
- A calendar tax year, and the property is kept for the whole recovery period. A year of sale or a short tax year deducts less.
- The basis is the business part after any section 179 deduction and special depreciation allowance, without land.
- Arithmetic is exact on the typed basis; money shows to the cent, halves rounded up.
Worked examples
Each example is checked against the calculator on every build.
- Basis for depreciation $10,000.00, Property class 7-year property, Convention Half-year, Tax year placed in service 2025 gives Depreciation in the first year $1,429.00, First-year rate 14.29%, IRS table Table A-1, Total depreciation $10,000.00, Tax years with a deduction 8, Last tax year 2032.Source: IRS, Publication 946 (2025), How To Depreciate Property, chapter 4 and Appendix A, https://www.irs.gov/publications/p946, MACRS Worksheet example: $10,000 × 14.29% = $1,429
- Basis for depreciation $4,000.00, Property class 7-year property, Convention Mid-quarter, Quarter placed in service 1st, Tax year placed in service 2026 gives Depreciation in the first year $1,000.00, First-year rate 25%, IRS table Table A-2, Tax years with a deduction 8, Last tax year 2033.Source: IRS, Publication 946 (2025), How To Depreciate Property, chapter 4 and Appendix A, https://www.irs.gov/publications/p946, Example 2: machine, Table A-2, $4,000 × 25.00% = $1,000 (year 2: 21.43%, $857)
- Basis for depreciation $1,000.00, Property class 7-year property, Convention Mid-quarter, Quarter placed in service 3rd, Tax year placed in service 2026 gives Depreciation in the first year $107.10, First-year rate 10.71%, IRS table Table A-4.Source: IRS, Publication 946 (2025), How To Depreciate Property, chapter 4 and Appendix A, https://www.irs.gov/publications/p946, Example 2: furniture, Table A-4, $1,000 × 10.71% = $107 (rounded there to the dollar)
- Basis for depreciation $5,000.00, Property class 5-year property, Convention Mid-quarter, Quarter placed in service 4th, Tax year placed in service 2026 gives Depreciation in the first year $250.00, First-year rate 5%, IRS table Table A-5, Tax years with a deduction 6, Last tax year 2031.Source: IRS, Publication 946 (2025), How To Depreciate Property, chapter 4 and Appendix A, https://www.irs.gov/publications/p946, Example 2: computer, Table A-5, $5,000 × 5.00% = $250 (year 2: 38.00%, $1,900)
- Basis for depreciation $100,000.00, Property class 27.5-year residential rental, Month placed in service July, Tax year placed in service 2023 gives Depreciation in the first year $1,667.00, First-year rate 1.667%, IRS table Table A-6, Tax years with a deduction 29, Last tax year 2051.Source: IRS, Publication 946 (2025), How To Depreciate Property, chapter 4 and Appendix A, https://www.irs.gov/publications/p946, mid-month example: Table A-6, seventh month
- Basis for depreciation $250,000.00, Property class 20-year property, Convention Mid-quarter, Quarter placed in service 1st, Tax year placed in service 2026 gives Depreciation in the first year $16,407.50, First-year rate 6.563%, IRS table Table A-2, Tax years with a deduction 21, Last tax year 2046.Source: IRS, Publication 946 (2025), How To Depreciate Property, chapter 4 and Appendix A, https://www.irs.gov/publications/p946, Table A-2, 20-year column: 250,000 × 6.563% = 16,407.50
How it works
- Pick the table. The property class and the convention choose one column of IRS Publication 946 Appendix A:
- half-year convention: Table A-1;
- mid-quarter convention: Table A-2 (placed in service in the 1st quarter), A-3 (2nd), A-4 (3rd) or A-5 (4th);
- 27.5-year residential rental property (mid-month convention): Table A-6, the column for the month placed in service.
- Each recovery year: depreciation = basis × the table rate for that year ÷ 100.
- Accumulated = the depreciation so far, that year included. Basis left = basis − accumulated.
- Recovery year 1 is the tax year placed in service; each later recovery year is the next tax year.
The outputs:
- Depreciation in the first year = basis × the year 1 rate ÷ 100.
- First-year rate: the year 1 rate, as printed.
- IRS table: the text
Table A-1,Table A-2,Table A-3,Table A-4,Table A-5orTable A-6. - Total depreciation: the sum of every year, which is the whole basis (each table column adds up to 100%).
- Tax years with a deduction: the number of rows (4 to 29).
- Last tax year = tax year placed in service + rows − 1.
Rules:
- The basis must be at least $0.01 and at most $1,000,000,000,000. The tax year placed in service is a whole year from 1987 to 2100.
- The convention box shows for 3- to 20-year property only; the quarter box only with the mid-quarter convention; the month box only for 27.5-year property.
- No answer is too large or too small to show within these limits.
- The arithmetic is exact on the decimal you type. Money shows to the cent, with halves rounded up (away from zero), from the exact value. Rates show with at least 2 and at most 3 decimals: 14.29%, 3.485%, 7.00% for the printed 7.000.
The rates (percent of the basis), Publication 946 Appendix A
Table A-1, half-year convention
| Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year |
|---|---|---|---|---|---|---|
| 1 | 33.33 | 20.00 | 14.29 | 10.00 | 5.00 | 3.750 |
| 2 | 44.45 | 32.00 | 24.49 | 18.00 | 9.50 | 7.219 |
| 3 | 14.81 | 19.20 | 17.49 | 14.40 | 8.55 | 6.677 |
| 4 | 7.41 | 11.52 | 12.49 | 11.52 | 7.70 | 6.177 |
| 5 | 11.52 | 8.93 | 9.22 | 6.93 | 5.713 | |
| 6 | 5.76 | 8.92 | 7.37 | 6.23 | 5.285 | |
| 7 | 8.93 | 6.55 | 5.90 | 4.888 | ||
| 8 | 4.46 | 6.55 | 5.90 | 4.522 | ||
| 9 | 6.56 | 5.91 | 4.462 | |||
| 10 | 6.55 | 5.90 | 4.461 | |||
| 11 | 3.28 | 5.91 | 4.462 | |||
| 12 | 5.90 | 4.461 | ||||
| 13 | 5.91 | 4.462 | ||||
| 14 | 5.90 | 4.461 | ||||
| 15 | 5.91 | 4.462 | ||||
| 16 | 2.95 | 4.461 | ||||
| 17 | 4.462 | |||||
| 18 | 4.461 | |||||
| 19 | 4.462 | |||||
| 20 | 4.461 | |||||
| 21 | 2.231 |
Tables A-2 to A-5, mid-quarter convention. One block per quarter placed in service; columns are 3-, 5-, 7-, 10-, 15- and 20-year property, years from 1.
| Table | Class | Rates by recovery year |
|---|---|---|
| A-2 (1st quarter) | 3-year | 58.33, 27.78, 12.35, 1.54 |
| A-2 | 5-year | 35.00, 26.00, 15.60, 11.01, 11.01, 1.38 |
| A-2 | 7-year | 25.00, 21.43, 15.31, 10.93, 8.75, 8.74, 8.75, 1.09 |
| A-2 | 10-year | 17.50, 16.50, 13.20, 10.56, 8.45, 6.76, 6.55, 6.55, 6.56, 6.55, 0.82 |
| A-2 | 15-year | 8.75, 9.13, 8.21, 7.39, 6.65, 5.99, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 0.74 |
| A-2 | 20-year | 6.563, 7.000, 6.482, 5.996, 5.546, 5.130, 4.746, 4.459, 4.459, 4.459, 4.459, 4.460, 4.459, 4.460, 4.459, 4.460, 4.459, 4.460, 4.459, 4.460, 0.565 |
| A-3 (2nd quarter) | 3-year | 41.67, 38.89, 14.14, 5.30 |
| A-3 | 5-year | 25.00, 30.00, 18.00, 11.37, 11.37, 4.26 |
| A-3 | 7-year | 17.85, 23.47, 16.76, 11.97, 8.87, 8.87, 8.87, 3.34 |
| A-3 | 10-year | 12.50, 17.50, 14.00, 11.20, 8.96, 7.17, 6.55, 6.55, 6.56, 6.55, 2.46 |
| A-3 | 15-year | 6.25, 9.38, 8.44, 7.59, 6.83, 6.15, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 2.21 |
| A-3 | 20-year | 4.688, 7.148, 6.612, 6.116, 5.658, 5.233, 4.841, 4.478, 4.463, 4.463, 4.463, 4.463, 4.463, 4.463, 4.462, 4.463, 4.462, 4.463, 4.462, 4.463, 1.673 |
| A-4 (3rd quarter) | 3-year | 25.00, 50.00, 16.67, 8.33 |
| A-4 | 5-year | 15.00, 34.00, 20.40, 12.24, 11.30, 7.06 |
| A-4 | 7-year | 10.71, 25.51, 18.22, 13.02, 9.30, 8.85, 8.86, 5.53 |
| A-4 | 10-year | 7.50, 18.50, 14.80, 11.84, 9.47, 7.58, 6.55, 6.55, 6.56, 6.55, 4.10 |
| A-4 | 15-year | 3.75, 9.63, 8.66, 7.80, 7.02, 6.31, 5.90, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 3.69 |
| A-4 | 20-year | 2.813, 7.289, 6.742, 6.237, 5.769, 5.336, 4.936, 4.566, 4.460, 4.460, 4.460, 4.460, 4.461, 4.460, 4.461, 4.460, 4.461, 4.460, 4.461, 4.460, 2.788 |
| A-5 (4th quarter) | 3-year | 8.33, 61.11, 20.37, 10.19 |
| A-5 | 5-year | 5.00, 38.00, 22.80, 13.68, 10.94, 9.58 |
| A-5 | 7-year | 3.57, 27.55, 19.68, 14.06, 10.04, 8.73, 8.73, 7.64 |
| A-5 | 10-year | 2.50, 19.50, 15.60, 12.48, 9.98, 7.99, 6.55, 6.55, 6.56, 6.55, 5.74 |
| A-5 | 15-year | 1.25, 9.88, 8.89, 8.00, 7.20, 6.48, 5.90, 5.90, 5.90, 5.91, 5.90, 5.91, 5.90, 5.91, 5.90, 5.17 |
| A-5 | 20-year | 0.938, 7.430, 6.872, 6.357, 5.880, 5.439, 5.031, 4.654, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.458, 4.459, 4.458, 4.459, 3.901 |
Table A-6, residential rental property, mid-month convention, 27.5 years
| Month placed in service | Year 1 | Years 2 on | Last year |
|---|---|---|---|
| January | 3.485 | 3.636 for years 2 to 9; then 3.637 in years 10, 12, … 26 and 3.636 in years 11, 13, … 27 | 1.970 (year 28) |
| February | 3.182 | the same as January | 2.273 (year 28) |
| March | 2.879 | the same as January | 2.576 (year 28) |
| April | 2.576 | the same as January | 2.879 (year 28) |
| May | 2.273 | the same as January | 3.182 (year 28) |
| June | 1.970 | the same as January | 3.485 (year 28) |
| July | 1.667 | 3.636 for years 2 to 10; then 3.637 in years 11, 13, … 27 and 3.636 in years 12, 14, … 28 | 0.152 (year 29) |
| August | 1.364 | the same as July | 0.455 (year 29) |
| September | 1.061 | the same as July | 0.758 (year 29) |
| October | 0.758 | the same as July | 1.061 (year 29) |
| November | 0.455 | the same as July | 1.364 (year 29) |
| December | 0.152 | the same as July | 1.667 (year 29) |
These are the printed rates. A few differ from a fresh calculation by the method (Table A-2 20-year year 2 prints 7.000, not 7.008, and year 21 prints 0.565; Table A-3 7-year year 1 prints 17.85 and year 8 prints 3.34); the page uses the printed rates, as the IRS tells taxpayers to.
Figures that change each year
None in the tables: the MACRS rates have been the same since 1987. The IRS republishes Publication 946 each year, so the data check compares these tables with the 2026 edition when it comes out (early 2027).
| Figure | Value used | Source | Next check |
|---|---|---|---|
| Tables A-1 to A-6 | as listed above | Publication 946 (2025), Appendix A | Publication 946 (2026), due early 2027 |
When the data is out of date
After April 15, 2027 the page keeps using these tables and says so above the result.
Assumptions
- General Depreciation System (GDS): 200% declining balance for 3-, 5-, 7- and 10-year property and 150% for 15- and 20-year property, each switching to straight line; straight line for residential rental property.
- A calendar tax year, and the property is kept for the whole recovery period (no sale, no short tax year).
- The basis is the business-use part, after any section 179 deduction and special depreciation allowance, without land.
Worked examples by hand
Office furniture, 7-year, half-year convention (Publication 946 MACRS Worksheet). Basis $10,000, placed in service in 2025, Table A-1. Year 1: 10,000 × 14.29 ÷ 100 = $1,429; then $2,449, $1,749, $1,249, $893, $892, $893 and $446, which add up to $10,000 over 8 tax years, the last in 2032.
Mid-quarter convention (Publication 946 Example 2). A $4,000 machine (7-year) placed in service in January: Table A-2, 4,000 × 25.00% = $1,000, then 4,000 × 21.43% = $857.20. $1,000 of furniture (7-year) in September: Table A-4, 1,000 × 10.71% = $107.10. A $5,000 computer (5-year) in October: Table A-5, 5,000 × 5.00% = $250, then 5,000 × 38.00% = $1,900, over 6 tax years ending in 2031 for a 2026 start.
Residential rental property placed in service in July 2023. Basis $100,000, Table A-6, month 7: year 1 = 100,000 × 1.667% = $1,667; year 3 (2025) = 100,000 × 3.636% = $3,636, as in Publication 946. The schedule has 29 tax years, the last in 2051.
20-year property, 1st quarter. Basis $250,000, Table A-2: year 1 = 250,000 × 6.563 ÷ 100 = $16,407.50; year 2 = 250,000 × 7.000 ÷ 100 = $17,500.
Other questions people ask
What is MACRS depreciation?
MACRS, the Modified Accelerated Cost Recovery System, is how US tax law spreads the cost of business and rental property over several years. Each class has a recovery period (5 years for cars and computers, 7 for office furniture, 27.5 for a rental house), and the IRS publishes a table of the percent of the basis to deduct in each year.
How do I calculate MACRS depreciation?
Multiply the basis by the table rate for each year. Office furniture (7-year property) that cost $10,000 under the half-year convention gives $10,000 × 14.29% = $1,429 in the first year, then 24.49%, 17.49%, 12.49%, 8.93%, 8.92%, 8.93% and 4.46%: $2,449, $1,749, $1,249, $893, $892, $893 and $446.
Which convention do I use?
Use the half-year convention for property other than buildings, unless more than 40% of the total basis of the property you placed in service during the year went into service in the last 3 months of the tax year. Then every item placed in service that year uses the mid-quarter convention, with the table for its quarter. Residential rental property always uses the mid-month convention.
Why does 5-year property take 6 tax years?
The conventions treat property as placed in service partway through the first year: the middle of the year (half-year), the middle of the quarter, or the middle of the month. The first year gets only part of a full year, so the last part spills into one more tax year. 5-year property under the half-year convention deducts 20%, 32%, 19.20%, 11.52%, 11.52% and 5.76%.
What basis do I enter?
The cost or other basis of the property times the business-use share, less any section 179 deduction and any special depreciation allowance (bonus depreciation) you claim. For a building, leave out the value of the land, which is never depreciated.
What about bonus depreciation?
A special depreciation allowance is taken first, and MACRS applies to the basis that is left. If you take a 100% allowance, nothing is left to depreciate under MACRS. Residential rental buildings (27.5-year property) do not qualify for the allowance. Enter the basis after the allowance.
What happens in the year I sell the property?
The deduction for that year is smaller. Under the half-year convention you take half of the year’s table amount; under the mid-quarter and mid-month conventions you count the quarter or month of sale as half used. This calculator assumes you keep the property for the whole recovery period.
Does this cover commercial buildings?
No. Nonresidential real property (39 years) uses Table A-7a, which this calculator does not include. It covers Tables A-1 to A-6: 3-, 5-, 7-, 10-, 15- and 20-year property and 27.5-year residential rental property.