27.5-year residential schedule — straight-line, MACRS, or bonus depreciation
What is this? This calculator shows the annual depreciation deduction for residential rental property over its 27.5-year useful life. It generates a complete year-by-year depreciation schedule and calculates your tax savings at your marginal tax rate. Includes straight-line, MACRS accelerated, and 100% bonus depreciation options.
Who it's for: Landlords, real estate investors, and rental property owners who want to maximize tax deductions and understand the tax benefits of depreciation.
Property Details
Depreciation Schedule
Year
Rate
Depreciation
Remaining Basis
Summary
Depreciable Basis
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Annual Depreciation
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Year 1 Tax Savings
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Total Depreciation
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Lifetime Tax Savings
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End of Schedule
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Cumulative Tax Savings After 5 Years
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📋 Depreciation Methods Explained: Straight-Line: Equal deductions over 27.5 years (3.636%/year). Most common for long-term landlords. MACRS: Accelerated — higher deductions early, lower later. Uses mid-month convention. Bonus Depreciation: 100% immediate deduction under TCJA (2017-2022). Phasing down 20%/year starting 2023. For 2026 it's 40%.
Manage Your Rental Properties Like a Pro
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For educational purposes. Consult a CPA for tax advice specific to your situation. Bonus depreciation rules change annually per the TCJA sunset schedule.