Includes: Greenhouses for growing plants, and livestock structures built and used only to house, raise and feed one type of animal, with their equipment. Watch: The structure must be designed for that one use and used only for it; a general-purpose barn is 20-year property with no section 179. Since 2018, 10-year farm property may use 200% declining balance.
Calculate your own
Deduction in 2026$90,000.00
Section 179$0.00
Bonus$90,000.00
Regular MACRS, year 1$0.00
Form 4562
Line 12 · Section 179 expense
$0.00
Line 14 · Special (bonus) depreciation, 100%
$90,000.00
Line 19 · MACRS, 10-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.
$90,000 of greenhouse or single-purpose farm structure, year by year
Placed in service March 2026, 100% business use, no section 179 or bonus.
Tax year
Depreciation
2026
$9,000
2027
$16,200
2028
$12,960
2029
$10,368
2030
$8,298
2031
$6,633
2032
$5,895
2033
$5,895
2034
$5,904
2035
$5,895
2036
$2,952
Source: Pub 946 Table B-2, asset class 01.4 Single purpose agricultural or horticultural structures, section 168(i)(13) (class life 15, GDS 10, ADS 15); chapter 2, eligible section 179 property item 3. IRS Publication 946.
Cite or link to this page
CitationinsytesBI. (2025). Greenhouses and single-purpose farm structures depreciation life. Data: IRS Publication 946, 2025 edition. https://www.insytesbi.com/calculators/depreciation/greenhouses/
Link<a href="https://www.insytesbi.com/calculators/depreciation/greenhouses/">Greenhouses and single-purpose farm structures depreciation life</a>
Frequently asked questions
What is the depreciation life of a greenhouse or single-purpose farm structure?
Greenhouses and single-purpose farm structures are 10-year property under MACRS (the General Depreciation System), depreciated with 200% declining balance, half-year. Under the Alternative Depreciation System the period is 15 years. Source: Pub 946 Table B-2, asset class 01.4 Single purpose agricultural or horticultural structures, section 168(i)(13) (class life 15, GDS 10, ADS 15); chapter 2, eligible section 179 property item 3.
Can I write off a greenhouse or single-purpose farm structure in one year?
Section 179 lets you deduct up to $2,560,000 in 2026 (reduced above $4,090,000 of purchases), as long as the business has the income. Bonus depreciation is 100% for property acquired after January 19, 2025, under the One Big Beautiful Bill Act.
How much depreciation is $90,000 of greenhouse or single-purpose farm structure each year?
With no section 179 or bonus, placed in service in March 2026: $9,000 in 2026, $16,200 in 2027, $12,960 in 2028, $10,368 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 greenhouses and single-purpose farm structures?
The structure must be designed for that one use and used only for it; a general-purpose barn is 20-year property with no section 179. Since 2018, 10-year farm property may use 200% declining balance.