Medical and Dental Equipment Depreciation Calculator
IRS MACRS depreciation calculator for medical, dental, and healthcare equipment. 7-year recovery period.
Year 1 Deduction
$14,290
Recovery Period
7 years
Total Depreciation
$100,000
Method
DB/SL
Year
Rate
Deduction
Cumulative
1
14.29%
$14,290
$14,290
2
24.49%
$24,490
$38,780
3
17.49%
$17,490
$56,270
4
12.49%
$12,490
$68,760
5
8.93%
$8,930
$77,690
6
8.92%
$8,920
$86,610
7
8.93%
$8,930
$95,540
8
4.46%
$4,460
$100,000
IRS Classification
IRS Asset Class: GDS 7-year (MACRS Asset Class 57.0)
Section 179: EligibleBonus Depreciation: Eligible
Key Tax Facts
Medical and dental equipment is 7-year MACRS property
Section 179 expensing available — common for practices purchasing new equipment
Bonus depreciation available for new and used medical equipment
Medical office improvements (leasehold) are 15-year QIP, not 7-year
What This Covers
X-ray and imaging equipment
Dental chairs and units
Surgical equipment
Patient monitoring systems
Lab equipment
Ultrasound machines
Common Questions
Medical and dental equipment is generally 7-year MACRS property. Most practices use Section 179 expensing to deduct equipment costs in full in the year of purchase, which reduces practice income in the year of the investment.
Yes. Dental chairs and equipment are 7-year property eligible for Section 179 expensing. A new $30,000 dental unit can be fully deducted in year 1 under Section 179, subject to the annual limit and taxable income limitation.
Tax disclaimer: This calculator provides estimates based on standard IRS MACRS rules from Publication 946. Your actual depreciation deduction may differ based on business-use percentage, the mid-quarter convention, state tax conformity, bonus depreciation phase-outs, and other factors specific to your situation. Always consult a licensed CPA or tax professional before making tax decisions.