Real Estate Depreciation Calculator
Estimate the annual depreciation deduction on a rental or commercial property using IRS MACRS straight-line.
These are estimates. Want real numbers from a real CPA?
Real fee benchmarks for tax prep, bookkeeping, payroll, and advisory — by service and business type.
How it works
- Depreciable basis = purchase price − land allocation.
- Residential rental: 27.5 years. Commercial: 39 years.
- First year uses the mid-month convention: (12.5 − placed-in-service month) / 12.
Assumptions
- Straight-line MACRS, no cost segregation or bonus depreciation modeled.
- Improvements after purchase depreciate on their own schedule (not added here).
- Land is never depreciable.
Frequently asked questions
Related calculators
These calculators provide estimates for general planning only and are not tax, legal, or financial advice. Always verify with a licensed CPA for your specific situation.
Get more than a number
Talk to a verified CPA next
Free matching
Get 3 free CPA quotes
Tell us what you need. Up to 3 verified CPAs reply within 1 business day. No fees, no pressure.
Request 3 quotesSide-by-side
Compare CPAs
Stack verified pros next to each other on pricing, specialties, and experience before you reach out.
Compare CPAsFree PDF
2026 CPA Pricing Guide
Real fee benchmarks for tax prep, bookkeeping, payroll, and advisory — by service and business type.
Download free guideAdvisor-grade guides
Downloadable ebooks & templates
CPA-ready playbooks and templates you can use today — instant downloads, no signup required.
The Small Business Tax & Profit Playbook
A CPA-ready guide to deductions, quarterly taxes, S-Corp strategy, owner pay, cash flow, and year-round tax planning.
Business Tax Deduction Checklist
A CPA-curated checklist of 80+ business deductions most owners miss — organized by category so you can sweep it before filing.
The Definitive Bookkeeping Cleanup & Recovery Guide
The CPA's step-by-step playbook for diagnosing messy books, reconstructing missing history, and restoring a clean, audit-ready ledger.
The Freelancer Tax Guide
The practical tax playbook for freelancers, contractors, and solo creatives — deductions, quarterly estimates, and self-employment strategies.
The Year-End Tax Planning Guide
The CPA's December playbook — practical strategies to reduce your tax bill before the year closes.
The Premium Bookkeeping Template Pack
Automated dashboards, multi-account reconciliations, and CPA-ready reporting workbooks for serious owners and bookkeepers.
Tax & Bookkeeping Resource Library
Our complete advisor-grade collection — every premium asset an owner needs to run clean books, lower taxes, and recover messy ledgers, in one bundle.