MACRS Depreciation Calculator

Free IRS depreciation calculators for every asset class. Section 179, bonus depreciation, and MACRS schedules.

Based on IRS Publication 946 · Always verify with a tax professional

Tax notice: These calculators provide estimates based on standard MACRS rules. Your actual deduction may differ based on business-use percentage, phase-outs, state conformity, and other factors. Consult a CPA or tax professional before making depreciation decisions.
3-Year Property
3-Year MACRS
Tractor (Over-the-Road)
Semi-truck tractor units · Over-the-road tractors · Tractor-trailer tractors
Section 179Bonus Depr.
3-Year MACRS
Trailers and Trailer-Mounted Containers
Semi-trailers · Flatbed trailers · Refrigerated trailers
Section 179Bonus Depr.
5-Year Property
5-Year MACRS
Business Vehicle (5-Year MACRS)
Cars used for business · Light trucks and vans · SUVs over 6,000 lbs GVWR
Section 179Bonus Depr.
5-Year MACRS
Computers and Technology Equipment
Desktop and laptop computers · Servers and network equipment · Tablets and smartphones (business)
Section 179Bonus Depr.
5-Year MACRS
Restaurant Equipment
Commercial ovens and ranges · Refrigerators and freezers · Fryers and griddles
Section 179Bonus Depr.
5-Year MACRS
Solar Panels and Solar Energy Equipment
Rooftop solar panels · Ground-mounted solar arrays · Solar inverters
Section 179Bonus Depr.
5-Year MACRS
Heavy Construction Equipment
Excavators · Bulldozers and dozers · Cranes
Section 179Bonus Depr.
7-Year Property
7-Year MACRS
Office Furniture and Fixtures
Desks and workstations · Chairs and seating · Filing cabinets
Section 179Bonus Depr.
7-Year MACRS
Agricultural Machinery and Equipment
Farm tractors · Combines and harvesters · Planters and tillers
Section 179Bonus Depr.
7-Year MACRS
Medical and Dental Equipment
X-ray and imaging equipment · Dental chairs and units · Surgical equipment
Section 179Bonus Depr.
7-Year Property (Personal Property) / 39-Year (Structural)
7-Year MACRS
Commercial HVAC Systems
Rooftop HVAC units · Split system AC units · Commercial furnaces
Section 179Bonus Depr.
10-Year Property
10-Year MACRS
Water Transportation and Vessels
Tugboats and towboats · Barges · Commercial fishing vessels
Section 179Bonus Depr.
15-Year Property
15-Year MACRS
Qualified Improvement Property (QIP)
Interior renovations to leased commercial space · Restaurant interior improvements · Retail store improvements
Section 179Bonus Depr.
15-Year MACRS
Land Improvements
Parking lots and paving · Landscaping and irrigation · Fencing
Bonus Depr.
20-Year Property
20-Year MACRS
Farm Buildings and Agricultural Structures
Barns · Grain bins (permanent) · Silos
Section 179Bonus Depr.
27.5-Year Property
27.5-Year MACRS
Residential Rental Property
Single-family rental homes · Duplexes and triplexes · Apartment buildings
39-Year Property
39-Year MACRS
Commercial Building (Nonresidential Real Property)
Office buildings · Retail stores and shopping centers · Warehouses
39-Year Property / Section 179 Eligible
39-Year MACRS
Commercial Roof Replacement
Flat roof replacement · Metal roof replacement · Shingle roof on commercial building
Section 179