Depreciation Method Comparison

Depreciation Method Comparison (First 5 Years)

Straight-Line

Accelerated (150% DB)

Tax Savings Difference

Understanding Real Estate Depreciation Methods

Straight-Line Depreciation

The standard method spreads depreciation evenly over 27.5 years for residential rental properties, as per IRS guidelines.

150% Declining Balance Method

An accelerated method that provides larger deductions in early years, decreasing over time. This method is allowed by the IRS for residential rental properties.

Important Considerations

  • Land value must be excluded from depreciation calculations
  • Different property types may have different depreciation periods
  • Consultation with a tax professional is recommended
  • Results from this calculator are estimates for comparison only

About This Calculator

This calculator helps you compare two IRS-approved depreciation methods. It shows:

  • Year-by-year depreciation amounts
  • Estimated tax savings based on your tax rate
  • Five-year comparison between methods

Note: This is a calculation tool only and should not be considered tax advice.

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