折旧计算器
计算房产随时间推移的折旧金额和剩余价值。
Annual Depreciation
$10,909.09
Annual Depreciation vs Building Value (Excluding Land)
公式
## Real Estate Depreciation for Tax Purposes The IRS allows property investors to deduct the cost of buildings (not land) over a set recovery period using straight-line depreciation. ### Formula **Annual Depreciation = Building Value / Recovery Period** ### Recovery Periods - Residential rental property: 27.5 years - Commercial property: 39 years - Land is never depreciable
计算示例
A residential rental property has a building value of $300,000 (excluding land) with a 27.5-year recovery period.
- 01Annual depreciation: $300,000 / 27.5 = $10,909.09
- 02Monthly depreciation: $10,909.09 / 12 = $909.09
- 03Over the full recovery period, the entire $300,000 building value is depreciated
常见问题
Can I depreciate the land?
No. Only the building and improvements can be depreciated. You must allocate the purchase price between land and building, typically using the tax assessor ratio or an appraisal.
When does depreciation start?
Depreciation begins when the property is placed in service for rental use. The first and last years may be prorated based on the month placed in service using mid-month convention.
What happens when I sell a depreciated property?
Depreciation taken is recaptured at a 25% tax rate upon sale. This is separate from capital gains tax and is calculated on the total depreciation claimed during ownership.