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Rental Property Depreciation Calculator

Calculate annual depreciation deduction for a rental property under IRS straight-line depreciation rules.

Calculation Inputs

Calculation Results

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Enter inputs on the left and click Calculate to view results.

Formula & Methodology

Annual Depreciation = Depreciable Basis / Useful Life

Residential properties depreciate over 27.5 years; commercial over 39 years using straight-line method.

Frequently Asked Questions

Can I depreciate land?

No. Land does not depreciate. Only the building portion is depreciable.