Depreciation Calculator
Calculate the depreciation for real estate and business assets. Straight-line and declining-balance methods. Free online, no registration required, with 2026.
Annual depreciation
€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.
FAQ
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.
Are the 2026 German tax values current?
Yes — all tax rates, allowances and contribution ceilings reflect 2026: basic allowance €12,348, top tax rate 42 % from €69,879, Soli exemption €20,350. Source: German Federal Ministry of Finance (BMF) and gesetze-im-internet.de.
Guide
Quick Answer
The depreciation calculator computes the tax depreciation (AfA) on assets and real estate. It supports straight-line and declining-balance depreciation.
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 depreciation (AfA) step by step: 1. Determine the acquisition/production costs: For real estate: purchase price minus the land share (only the building is depreciated). For movable assets: purchase price including incidental costs (transport, installation). 2. Determine the useful life: Residential buildings: 50 years (2 % straight-line) for buildings constructed from 1925, or 40 years (2.5 %) for older buildings. New construction from 01.01.2023: 33 years (3 %). Movable assets: according to the official AfA table (e.g. PC: 3 years, car: 6 years, office furniture: 13 years). 3. Choose the depreciation method: Straight-line AfA: evenly over the useful life. Declining-balance AfA for residential buildings (since 10/2023): 5 % of the residual value, with amounts decreasing each year. Low-value assets (GWG) up to EUR 800 net: immediately fully deductible. Pooled items of EUR 250-1,000: 5 years straight-line (optional). 4. Calculate the annual AfA: Straight-line: acquisition costs / useful life. Declining-balance: residual value x percentage rate. Example: Rented condominium, purchase price EUR 300,000, land share EUR 60,000, year built 2024. Building value: EUR 240,000. Straight-line AfA (3 %): 240,000 / 33 = EUR 7,272.73/year. Declining-balance AfA (5 %): Year 1: 240,000 x 5 % = EUR 12,000. Year 2: 228,000 x 5 % = EUR 11,400. The declining-balance AfA is especially worthwhile in the early years and can later be switched to straight-line.
Calculation Example
Rented apartment, building share 240.000 EUR, year of construction 2024. Straight-line AfA (3%): 7.272,73 EUR/year. Declining-balance AfA (5%): year 1: 12.000 EUR, year 2: 11.400 EUR. Tax savings at 35% marginal tax rate (declining-balance year 1): 4.200 EUR.
Sources · E-E-A-T
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
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