IRS MACRS depreciation calculator for restaurant equipment including commercial ovens, refrigerators, fryers, and kitchen equipment. 5-year recovery period.
Year 1 Deduction
$20,000
Recovery Period
5 years
Total Depreciation
$100,000
Method
DB/SL
Year
Rate
Deduction
Cumulative
1
20.00%
$20,000
$20,000
2
32.00%
$32,000
$52,000
3
19.20%
$19,200
$71,200
4
11.52%
$11,520
$82,720
5
11.52%
$11,520
$94,240
6
5.76%
$5,760
$100,000
IRS Classification
IRS Asset Class: GDS 5-year (MACRS Asset Class 57.0)
Section 179: EligibleBonus Depreciation: Eligible
Key Tax Facts
Restaurant equipment classified as 5-year MACRS property under Asset Class 57.0
Includes any equipment used in food preparation and service
Section 179 and bonus depreciation commonly used for full year-1 deduction
Qualified improvement property (QIP) rules apply to interior improvements
Separate from the restaurant building itself (39-year property)
What This Covers
Commercial ovens and ranges
Refrigerators and freezers
Fryers and griddles
Dishwashers
POS systems
Hood systems
Common Questions
Commercial restaurant equipment is 5-year MACRS property. Year 1: 20%, Year 2: 32%, Year 3: 19.2%, Year 4: 11.52%, Year 5: 11.52%, Year 6: 5.76%. Most restaurant owners use Section 179 to deduct the full cost in year 1, which can significantly reduce taxable income in a startup year.
Qualified Improvement Property (QIP) covers improvements to the interior of a nonresidential building after it was placed in service. For restaurants, this includes leasehold improvements like flooring, ceilings, and interior walls. QIP is 15-year property eligible for bonus depreciation.
Yes. A walk-in cooler is restaurant equipment (5-year property) eligible for Section 179 expensing. If it is permanently attached to the building structure, it may be considered a building component (39-year property) instead — consult a tax professional for permanently built-in equipment.
Yes. A restaurant building you own is nonresidential real property — 39-year MACRS property using the straight-line method. The building and the equipment inside it are depreciated separately.
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.