LandlordGauge

Rental property depreciation calculator

Calculate a residential rental building’s yearly depreciation using the IRS 27.5-year GDS table and mid-month convention.

Your depreciable building

Total tax basis including land, before depreciation; check the basis with your records.

The part of that basis allocated to non-depreciable land.

The month the property was ready and available for rent.

1987 to 2200; future years are planning projections under the stated method.

Your result

Example result

First-year deduction

$5,091.20Partial first calendar year under the mid-month convention

The schedule applies the IRS table to $160,000 of building basis after excluding land.

View all yearly deductions
Yearly deductions over the 27.5-year recovery period
Tax yearTable rateDeduction
20253.182%$5,091.20
20263.636%$5,817.60
20273.636%$5,817.60
20283.636%$5,817.60
20293.636%$5,817.60
20303.636%$5,817.60
20313.636%$5,817.60
20323.636%$5,817.60
20333.636%$5,817.60
20343.637%$5,819.20
20353.636%$5,817.60
20363.637%$5,819.20
20373.636%$5,817.60
20383.637%$5,819.20
20393.636%$5,817.60
20403.637%$5,819.20
20413.636%$5,817.60
20423.637%$5,819.20
20433.636%$5,817.60
20443.637%$5,819.20
20453.636%$5,817.60
20463.637%$5,819.20
20473.636%$5,817.60
20483.637%$5,819.20
20493.636%$5,817.60
20503.637%$5,819.20
20513.636%$5,817.60
20522.273%$3,636.80

Example figures.

Rates as of