Depreciation Calculator
Calculate the depreciation for real estate and business assets. Straight-line and declining-balance methods. Free online, no registration required, with 2026.
5.000,00 €
Depreciation rate
10,00%
Straight-line
Depreciation schedule
| Year | Depreciation | Cumulative | Residual value |
|---|---|---|---|
| 0 | - | - | 50.000,00 € |
| 1 | 5.000,00 € | 5.000,00 € | 45.000,00 € |
| 2 | 5.000,00 € | 10.000,00 € | 40.000,00 € |
| 3 | 5.000,00 € | 15.000,00 € | 35.000,00 € |
| 4 | 5.000,00 € | 20.000,00 € | 30.000,00 € |
| 5 | 5.000,00 € | 25.000,00 € | 25.000,00 € |
| 6 | 5.000,00 € | 30.000,00 € | 20.000,00 € |
| 7 | 5.000,00 € | 35.000,00 € | 15.000,00 € |
| 8 | 5.000,00 € | 40.000,00 € | 10.000,00 € |
| 9 | 5.000,00 € | 45.000,00 € | 5.000,00 € |
| 10 | 5.000,00 € | 50.000,00 € | 0,00 € |
Declining balance: max. 25% or 2.5 times the straight-line rate. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
Frequently Asked Questions
What is depreciation (AfA)?
AfA (Absetzung für Abnutzung) allows businesses and landlords to deduct the cost of assets over their useful life. Buildings are typically depreciated over 33 or 50 years, equipment over 3-15 years.
What types of depreciation are there?
The main types are straight-line depreciation (equal annual amounts) and declining-balance depreciation (higher amounts in early years). For residential buildings, a special degressive rate of 5% was reintroduced in 2023.
What is the Depreciation Calculator?
The depreciation calculator computes the tax depreciation (AfA) on assets and real estate. It supports straight-line and declining-balance depreciation.
How does the Depreciation Calculator work?
Enter the acquisition cost, useful life and depreciation method. Straight-line depreciation spreads the cost evenly over the useful life. Declining-balance depreciation (available for residential buildings since 2023) starts higher and decreases annually.
Key Data and Facts
Straight-line residential buildings: 2% (50 years), new builds from 2023: 3% (33 years). Declining-balance residential: 5% (since Oct 2023). Movable assets: per official depreciation tables.
Step-by-Step Guide
How to calculate die AfA step by step: 1. Anschaffungs-/Herstellungskosten determine: Bei Immobilien: Kaufpreis abzueglich Grundstuecksanteil (nur das Gebaeude wird abgeschrieben). Bei beweglichen Wirtschaftsguetern: Kaufpreis inkl. Nebenkosten (Transport, Installation). 2. Nutzungsdauer bestimmen: Wohngebaeude: 50 Jahre (2 % linear) bei Baujahr ab 1925, oder 40 Jahre (2,5 %) bei aelteren Gebaeuden. Neubau ab 01.01.2023: 33 Jahre (3 %). Bewegliche Gueter: laut amtlicher AfA-Tabelle (z. B. PC: 3 Jahre, Pkw: 6 Jahre, Bueromoebel: 13 Jahre). 3. AfA-Methode choose: Lineare AfA: gleichmaessig ueber die Nutzungsdauer. Degressive AfA Wohngebaeude (seit 10/2023): 5 % vom Restwert, annually sinkende Betraege. GWG bis 800 EUR net: sofort voll absetzbar. Sammelposten 250-1.000 EUR: 5 Jahre linear (optional). 4. Jaehrliche AfA calculate: Linear: Anschaffungskosten / Nutzungsdauer. Degressiv: Restwert x Prozentsatz. Beispiel: Vermietete Eigentumswohnung, Kaufpreis 300.000 EUR, Grundstuecksanteil 60.000 EUR, Baujahr 2024. Gebaeudewert: 240.000 EUR. Lineare AfA (3 %): 240.000 / 33 = 7.272,73 EUR/year. Degressive AfA (5 %): year 1: 240.000 x 5 % = 12.000 EUR. year 2: 228.000 x 5 % = 11.400 EUR. Die degressive AfA lohnt sich besonders in den ersten Jahren und kann spaeter auf linear gewechselt werden.
Calculation Example
Vermietete Wohnung, Gebaeudeanteil 240.000 EUR, Baujahr 2024. Lineare AfA (3 %): 7.272,73 EUR/year. Degressive AfA (5 %): year 1: 12.000 EUR, year 2: 11.400 EUR. Steuerersparnis bei 35 % marginal tax rate (degressiv year 1): 4.200 EUR.
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