Recovery period39 yearsMACRS · 27.5 years in a residential rental
MethodStraight linemid-month
Section 179Yes, on commercial buildings2026 limit $2,560,000
Bonus depreciationNobuildings and structural parts
ADS period40 yearsif you must or elect to
Includes: A roof replacement on an office, store or warehouse. Watch: On a commercial building a roof can be expensed under section 179. On a residential rental it is 27.5-year property with no section 179.
Work out your own
Deduction in 2026$321.00
Section 179$0.00
Bonus$0.00
Regular MACRS, year 1$321.00
Form 4562
Line 12 · Section 179 expense
$0.00
Line 14 · Special (bonus) depreciation
$0.00
Line 19 · MACRS, 39-year property
$321.00
Year by year · Pub 946 Table A-7a (39-year, mid-month)
Tax year
Rate
Depreciation
Accumulated
Basis left
2026
0.535%
$321.00
$321.00
$59,679.00
2027
2.564%
$1,538.40
$1,859.40
$58,140.60
2028
2.564%
$1,538.40
$3,397.80
$56,602.20
2029
2.564%
$1,538.40
$4,936.20
$55,063.80
2030
2.564%
$1,538.40
$6,474.60
$53,525.40
2031
2.564%
$1,538.40
$8,013.00
$51,987.00
2032
2.564%
$1,538.40
$9,551.40
$50,448.60
2033
2.564%
$1,538.40
$11,089.80
$48,910.20
2034
2.564%
$1,538.40
$12,628.20
$47,371.80
2035
2.564%
$1,538.40
$14,166.60
$45,833.40
2036
2.564%
$1,538.40
$15,705.00
$44,295.00
2037
2.564%
$1,538.40
$17,243.40
$42,756.60
2038
2.564%
$1,538.40
$18,781.80
$41,218.20
2039
2.564%
$1,538.40
$20,320.20
$39,679.80
2040
2.564%
$1,538.40
$21,858.60
$38,141.40
2041
2.564%
$1,538.40
$23,397.00
$36,603.00
2042
2.564%
$1,538.40
$24,935.40
$35,064.60
2043
2.564%
$1,538.40
$26,473.80
$33,526.20
2044
2.564%
$1,538.40
$28,012.20
$31,987.80
2045
2.564%
$1,538.40
$29,550.60
$30,449.40
2046
2.564%
$1,538.40
$31,089.00
$28,911.00
2047
2.564%
$1,538.40
$32,627.40
$27,372.60
2048
2.564%
$1,538.40
$34,165.80
$25,834.20
2049
2.564%
$1,538.40
$35,704.20
$24,295.80
2050
2.564%
$1,538.40
$37,242.60
$22,757.40
2051
2.564%
$1,538.40
$38,781.00
$21,219.00
2052
2.564%
$1,538.40
$40,319.40
$19,680.60
2053
2.564%
$1,538.40
$41,857.80
$18,142.20
2054
2.564%
$1,538.40
$43,396.20
$16,603.80
2055
2.564%
$1,538.40
$44,934.60
$15,065.40
2056
2.564%
$1,538.40
$46,473.00
$13,527.00
2057
2.564%
$1,538.40
$48,011.40
$11,988.60
2058
2.564%
$1,538.40
$49,549.80
$10,450.20
2059
2.564%
$1,538.40
$51,088.20
$8,911.80
2060
2.564%
$1,538.40
$52,626.60
$7,373.40
2061
2.564%
$1,538.40
$54,165.00
$5,835.00
2062
2.564%
$1,538.40
$55,703.40
$4,296.60
2063
2.564%
$1,538.40
$57,241.80
$2,758.20
2064
2.564%
$1,538.40
$58,780.20
$1,219.80
2065
2.033%
$1,219.80
$60,000.00
$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.
$60,000 of new roof, year by year
Placed in service March 2026, 100% business use, no section 179 or bonus.
Tax year
Depreciation
2026
$1,220
2027
$1,538
2028
$1,538
2029
$1,538
2030
$1,538
2031
$1,538
2032
$1,538
2033
$1,538
2034
$1,538
2035
$1,538
2036
$1,538
2037
$1,538
2038
$1,538
2039
$1,538
2040
$1,538
2041
$1,538
2042
$1,538
2043
$1,538
2044
$1,538
2045
$1,538
2046
$1,538
2047
$1,538
2048
$1,538
2049
$1,538
2050
$1,538
2051
$1,538
2052
$1,538
2053
$1,538
2054
$1,538
2055
$1,538
2056
$1,538
2057
$1,538
2058
$1,538
2059
$1,538
2060
$1,538
2061
$1,538
2062
$1,538
2063
$1,538
2064
$1,538
2065
$321
Source: Pub 946 chapter 2, qualified section 179 real property: roofs on nonresidential real property placed in service after the building; chapter 4 for the 39-year (or 27.5-year residential) recovery period. IRS Publication 946.
Frequently asked questions
What is the depreciation life of a new roof?
Roofs are 39-year property under MACRS (the General Depreciation System), depreciated with straight line, mid-month. In a residential rental they are part of the building: 27.5-year property, straight line, mid-month. Under the Alternative Depreciation System the period is 40 years. Source: Pub 946 chapter 2, qualified section 179 real property: roofs on nonresidential real property placed in service after the building; chapter 4 for the 39-year (or 27.5-year residential) recovery period.
Can I write off a new roof 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; this applies on nonresidential (commercial) buildings. Bonus depreciation does not apply to buildings and their structural components.
How much depreciation is $60,000 of new roof each year?
With no section 179 or bonus, placed in service in March 2026: $1,220 in 2026, $1,538 in 2027, $1,538 in 2028, $1,538 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 roofs?
On a commercial building a roof can be expensed under section 179. On a residential rental it is 27.5-year property with no section 179.