Depreciation Calculator (MACRS, Section 179)

MACRS schedule, Section 179 and bonus.

What it cost

USD

What it isDate placed in serviceBusiness use

Section 179 to take (optional)

USD

2026 limit $2,560,000, shrinking above $4,090,000 of purchases Take bonus depreciation (100% for this date) It is a car, truck or other vehicleConvention

Bought earlier, phase-out, income limit

Date acquired, if earlierAll §179 property placed in service this year

USD

Business income (limits §179)

USD

Enter what it cost and when you started using it.

IRS Pub 946 tables · §179 and bonus per the One Big Beautiful Bill Act · car limits per §280F and the IRS yearly revenue procedure.

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How it is worked out

Basis = cost × business use
Bonus = (basis − Section 179) × bonus rate
Each year = (basis − Section 179 − bonus) × the IRS table rate for that year

Example: $40,000 of 5-year equipment placed in service in March 2026, with no Section 179 or bonus, is depreciated $8,000, $12,800, $7,680, $4,608, $4,608, $2,304 over six tax years (Pub 946 Table A-1). $80,000 of 7-year machinery with $30,000 of Section 179 deducts $37,145 in 2026: the $30,000 plus $7,145 of MACRS on the remaining $50,000.

MACRS depreciation tables

IRS Publication 946, Appendix A. Percent of the depreciable basis each year.

Table A-1 · half-year convention
Year	3-year	5-year	7-year	10-year	15-year	20-year
1	33.33%	20.00%	14.29%	10.00%	5.00%	3.750%
2	44.45%	32.00%	24.49%	18.00%	9.50%	7.219%
3	14.81%	19.20%	17.49%	14.40%	8.55%	6.677%
4	7.41%	11.52%	12.49%	11.52%	7.70%	6.177%
5		11.52%	8.93%	9.22%	6.93%	5.713%
6		5.76%	8.92%	7.37%	6.23%	5.285%
7			8.93%	6.55%	5.90%	4.888%
8			4.46%	6.55%	5.90%	4.522%
9				6.56%	5.91%	4.462%
10				6.55%	5.90%	4.461%
11				3.28%	5.91%	4.462%
12					5.90%	4.461%
13					5.91%	4.462%
14					5.90%	4.461%
15					5.91%	4.462%
16					2.95%	4.461%
17						4.462%
18						4.461%
19						4.462%
20						4.461%
21						2.231%

Mid-quarter tables (A-2 to A-5)

Table A-2 · placed in service in quarter 1
Year	3-year	5-year	7-year	10-year	15-year	20-year
1	58.33%	35.00%	25.00%	17.50%	8.75%	6.563%
2	27.78%	26.00%	21.43%	16.50%	9.13%	7.000%
3	12.35%	15.60%	15.31%	13.20%	8.21%	6.482%
4	1.54%	11.01%	10.93%	10.56%	7.39%	5.996%
5		11.01%	8.75%	8.45%	6.65%	5.546%
6		1.38%	8.74%	6.76%	5.99%	5.130%
7			8.75%	6.55%	5.90%	4.746%
8			1.09%	6.55%	5.91%	4.459%
9				6.56%	5.90%	4.459%
10				6.55%	5.91%	4.459%
11				0.82%	5.90%	4.459%
12					5.91%	4.460%
13					5.90%	4.459%
14					5.91%	4.460%
15					5.90%	4.459%
16					0.74%	4.460%
17						4.459%
18						4.460%
19						4.459%
20						4.460%
21						0.565%

Table A-3 · quarter 2
Year	3-year	5-year	7-year	10-year	15-year	20-year
1	41.67%	25.00%	17.85%	12.50%	6.25%	4.688%
2	38.89%	30.00%	23.47%	17.50%	9.38%	7.148%
3	14.14%	18.00%	16.76%	14.00%	8.44%	6.612%
4	5.30%	11.37%	11.97%	11.20%	7.59%	6.116%
5		11.37%	8.87%	8.96%	6.83%	5.658%
6		4.26%	8.87%	7.17%	6.15%	5.233%
7			8.87%	6.55%	5.91%	4.841%
8			3.34%	6.55%	5.90%	4.478%
9				6.56%	5.91%	4.463%
10				6.55%	5.90%	4.463%
11				2.46%	5.91%	4.463%
12					5.90%	4.463%
13					5.91%	4.463%
14					5.90%	4.463%
15					5.91%	4.462%
16					2.21%	4.463%
17						4.462%
18						4.463%
19						4.462%
20						4.463%
21						1.673%

Table A-4 · quarter 3
Year	3-year	5-year	7-year	10-year	15-year	20-year
1	25.00%	15.00%	10.71%	7.50%	3.75%	2.813%
2	50.00%	34.00%	25.51%	18.50%	9.63%	7.289%
3	16.67%	20.40%	18.22%	14.80%	8.66%	6.742%
4	8.33%	12.24%	13.02%	11.84%	7.80%	6.237%
5		11.30%	9.30%	9.47%	7.02%	5.769%
6		7.06%	8.85%	7.58%	6.31%	5.336%
7			8.86%	6.55%	5.90%	4.936%
8			5.53%	6.55%	5.90%	4.566%
9				6.56%	5.91%	4.460%
10				6.55%	5.90%	4.460%
11				4.10%	5.91%	4.460%
12					5.90%	4.460%
13					5.91%	4.461%
14					5.90%	4.460%
15					5.91%	4.461%
16					3.69%	4.460%
17						4.461%
18						4.460%
19						4.461%
20						4.460%
21						2.788%

Table A-5 · quarter 4
Year	3-year	5-year	7-year	10-year	15-year	20-year
1	8.33%	5.00%	3.57%	2.50%	1.25%	0.938%
2	61.11%	38.00%	27.55%	19.50%	9.88%	7.430%
3	20.37%	22.80%	19.68%	15.60%	8.89%	6.872%
4	10.19%	13.68%	14.06%	12.48%	8.00%	6.357%
5		10.94%	10.04%	9.98%	7.20%	5.880%
6		9.58%	8.73%	7.99%	6.48%	5.439%
7			8.73%	6.55%	5.90%	5.031%
8			7.64%	6.55%	5.90%	4.654%
9				6.56%	5.90%	4.458%
10				6.55%	5.91%	4.458%
11				5.74%	5.90%	4.458%
12					5.91%	4.458%
13					5.90%	4.458%
14					5.91%	4.458%
15					5.90%	4.458%
16					5.17%	4.458%
17						4.458%
18						4.459%
19						4.458%
20						4.459%
21						3.901%

About the Depreciation Calculator (MACRS, Section 179)

A year-by-year MACRS depreciation schedule from the IRS Publication 946 tables, with Section 179 and bonus depreciation at the 2026 limits and the Form 4562 lines filled in.

How to use this tool

Enter what the asset cost and pick what it is: the class sets how many years it is spread over.
Enter the date you started using it for business, and the business share if it is also personal.
Choose Section 179 and bonus depreciation to take more in the first year.

Frequently asked questions

What is the Section 179 limit for 2026?

$2,560,000, reduced dollar for dollar once you place more than $4,090,000 of Section 179 property in service in the year (Rev. Proc. 2025-32). Heavy SUVs are capped at $32,000. The deduction cannot exceed your business income, and the property must be used more than 50% for business.

Is bonus depreciation 100% in 2026?

Yes, for property acquired after January 19, 2025: the One Big Beautiful Bill Act made 100% bonus depreciation permanent. Property acquired before January 20, 2025 keeps the old phase-down: 40% if placed in service in 2025, 20% in 2026.

What is the half-year convention?

MACRS treats everything as placed in service in the middle of the year, so year one gets half a year of depreciation and the last year picks up the rest. If more than 40% of a year’s purchases (excluding buildings) were placed in service in October to December, the mid-quarter convention applies instead.

How are buildings depreciated?

Straight line with the mid-month convention: residential rental property over 27.5 years and nonresidential buildings over 39. Land is never depreciated, so take its value out of the cost first.

Which recovery class is my asset?

Computers, cars and light trucks are 5-year property; office furniture and most machinery are 7-year; parking lots, fences and landscaping are 15-year. IRS Publication 946 Appendix B lists every asset class.