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Personal Finance/Property Depreciation Calculator

Property Depreciation Calculator

Calculate IRS straight-line depreciation for residential and commercial rental property.

IRS PUB 94627.5 / 39 yearMid-month conventionBonus depreciationIRS Pub 946
$
Only the building — land is not depreciable
$
For reference only
$10,909annual depreciation
Depreciable Basis$300,000
Recovery Period27.5 years
Monthly Depreciation$909
First Year (mid-month)$10,455
Estimated Tax Savings (24% bracket)
$2,618/yr
First year: $2,509
⚠️ Depreciation Recapture (at sale)
$75,000
Total accumulated depreciation × 25% recapture rate. Due when you sell.
💡 Passive Loss Limitation: If AGI under $100K, deduct up to $25K of rental losses. $100K–$150K phases out. Above $150K, losses suspend but offset future rental income or gains at sale.
Data Source & Legal Disclaimer
Effective: 2026-01-01Last updated: 1 months agoUpdate: Annual
Sources: IRS Publication 946 — How to Depreciate Property

This calculator uses straight-line depreciation with mid-month convention per IRS Pub 946. Cost segregation estimates are simplified. Actual savings depend on your tax bracket and filing status. This is not tax advice — consult a CPA.

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