Rental Property Depreciation Calculator
Find yearly depreciation on a rental building with the IRS straight-line, mid-month method over 27.5 or 39 years.
Change the values and press Calculate to work out your own figures.
Enter the building's cost basis and when it was placed in service.
| Year | Basis left at start | Depreciation | Of basis | Accumulated | Basis left at end |
|---|---|---|---|---|---|
| 2026 | $250,000.00 | $8,712.12 | 3.485% | $8,712.12 | $241,287.88 |
| 2027 | $241,287.88 | $9,090.91 | 3.636% | $17,803.03 | $232,196.97 |
| 2028 | $232,196.97 | $9,090.91 | 3.636% | $26,893.94 | $223,106.06 |
| 2029 | $223,106.06 | $9,090.91 | 3.636% | $35,984.85 | $214,015.15 |
| 2030 | $214,015.15 | $9,090.91 | 3.636% | $45,075.76 | $204,924.24 |
| 2031 | $204,924.24 | $9,090.91 | 3.636% | $54,166.67 | $195,833.33 |
| 2032 | $195,833.33 | $9,090.91 | 3.636% | $63,257.58 | $186,742.42 |
| 2033 | $186,742.42 | $9,090.91 | 3.636% | $72,348.49 | $177,651.51 |
| 2034 | $177,651.51 | $9,090.91 | 3.636% | $81,439.40 | $168,560.60 |
| 2035 | $168,560.60 | $9,090.91 | 3.636% | $90,530.31 | $159,469.69 |
| 2036 | $159,469.69 | $9,090.91 | 3.636% | $99,621.22 | $150,378.78 |
| 2037 | $150,378.78 | $9,090.91 | 3.636% | $108,712.13 | $141,287.87 |
| 2038 | $141,287.87 | $9,090.91 | 3.636% | $117,803.04 | $132,196.96 |
| 2039 | $132,196.96 | $9,090.91 | 3.636% | $126,893.95 | $123,106.05 |
| 2040 | $123,106.05 | $9,090.91 | 3.636% | $135,984.86 | $114,015.14 |
| 2041 | $114,015.14 | $9,090.91 | 3.636% | $145,075.77 | $104,924.23 |
| 2042 | $104,924.23 | $9,090.91 | 3.636% | $154,166.68 | $95,833.32 |
| 2043 | $95,833.32 | $9,090.91 | 3.636% | $163,257.59 | $86,742.41 |
| 2044 | $86,742.41 | $9,090.91 | 3.636% | $172,348.50 | $77,651.50 |
| 2045 | $77,651.50 | $9,090.91 | 3.636% | $181,439.41 | $68,560.59 |
| 2046 | $68,560.59 | $9,090.91 | 3.636% | $190,530.32 | $59,469.68 |
| 2047 | $59,469.68 | $9,090.91 | 3.636% | $199,621.23 | $50,378.77 |
| 2048 | $50,378.77 | $9,090.91 | 3.636% | $208,712.14 | $41,287.86 |
| 2049 | $41,287.86 | $9,090.91 | 3.636% | $217,803.05 | $32,196.95 |
| 2050 | $32,196.95 | $9,090.91 | 3.636% | $226,893.96 | $23,106.04 |
| 2051 | $23,106.04 | $9,090.91 | 3.636% | $235,984.87 | $14,015.13 |
| 2052 | $14,015.13 | $9,090.91 | 3.636% | $245,075.78 | $4,924.22 |
| 2053 | $4,924.22 | $4,924.22 | 1.97% | $250,000.00 | $0.00 |
Show the working
- yearly = cost basis ÷ recovery period
- first year = yearly × (12 − month + 0.5) ÷ 12 (mid-month)
- last year = what's left
How to use it
Enter the building's cost basis and when it was placed in service.
Enter amounts without commas or with them; rates are percentages (5 for 5%). Negative amounts are allowed where a sign means money paid out.
Key facts
yearly = cost basis ÷ recovery period first year = yearly × (12 − month + 0.5) ÷ 12 last year = what's left
Land
Land isn't depreciated; take its value out of the purchase price first.
Questions
How much can you depreciate a $250,000 rental building each year?
$9,090.91 (3.636%).
Formulas
yearly = cost basis ÷ recovery period first year = yearly × (12 − month + 0.5) ÷ 12 last year = what's left
Sources
Limitations
- Results are estimates for planning, not offers or financial advice; lenders and banks may round, count days or time payments differently.
- Rates are nominal annual rates compounded as you choose; payments at a different frequency use the equivalent periodic rate.