Includes: Service station and car wash buildings, their land improvements, and billboards. Watch: Equipment such as fuel pumps is 5-year property in class 57.0. Land is never depreciated.
Calculate your own
Deduction in 2026$450,000.00
Section 179$0.00
Bonus$450,000.00
Regular MACRS, year 1$0.00
Form 4562
Line 12 · Section 179 expense
$0.00
Line 14 · Special (bonus) depreciation, 100%
$450,000.00
Line 19 · MACRS, 15-year property
$0.00
Basis = cost × business use · bonus = (basis − §179) × bonus rate · each year = (basis − §179 − bonus) × table rate
IRS Pub 946 tables · §179 and bonus per the One Big Beautiful Bill Act · car limits per §280F and the IRS yearly revenue procedure.
$450,000 of gas station or car wash building, year by year
Placed in service March 2026, 100% business use, no section 179 or bonus.
Tax year
Depreciation
2026
$22,500
2027
$42,750
2028
$38,475
2029
$34,650
2030
$31,185
2031
$28,035
2032
$26,550
2033
$26,550
2034
$26,595
2035
$26,550
2036
$26,595
2037
$26,550
2038
$26,595
2039
$26,550
2040
$26,595
2041
$13,275
Source: Pub 946 Table B-2, asset class 57.1 Distributive Trades and Services: billboard, service station buildings and petroleum marketing land improvements, including car wash buildings (class life 20, GDS 15, ADS 20). IRS Publication 946.
Cite or link to this page
CitationinsytesBI. (2025). Gas stations, car washes and billboards depreciation life. Data: IRS Publication 946, 2025 edition. https://www.insytesbi.com/calculators/depreciation/gas-stations/
Link<a href="https://www.insytesbi.com/calculators/depreciation/gas-stations/">Gas stations, car washes and billboards depreciation life</a>
Frequently asked questions
What is the depreciation life of a gas station or car wash building?
Gas stations, car washes and billboards are 15-year property under MACRS (the General Depreciation System), depreciated with 150% declining balance, half-year. Under the Alternative Depreciation System the period is 20 years. Source: Pub 946 Table B-2, asset class 57.1 Distributive Trades and Services: billboard, service station buildings and petroleum marketing land improvements, including car wash buildings (class life 20, GDS 15, ADS 20).
Can I write off a gas station or car wash building in one year?
Section 179 is not available. Bonus depreciation is 100% for property acquired after January 19, 2025, under the One Big Beautiful Bill Act.
How much depreciation is $450,000 of gas station or car wash building each year?
With no section 179 or bonus, placed in service in March 2026: $22,500 in 2026, $42,750 in 2027, $38,475 in 2028, $34,650 in 2029, and so on. The calculator above works it out for your own cost, date and business use.
Anything that changes the answer for gas stations, car washes and billboards?
Equipment such as fuel pumps is 5-year property in class 57.0. Land is never depreciated.