How much rental depreciation can I claim for 2026 or 2027 planning?

Use this rental depreciation calculator to estimate annual depreciation for residential rental property. It separates land from building basis, applies the placed-in-service date, and estimates depreciation using the applicable recovery period.

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rental depreciation calculator

Quick answer

Rental depreciation is generally based on the depreciable building basis, not land value. The annual deduction depends on placed-in-service timing, property type, recovery period, and depreciation method.

Also answers

  • rental property depreciation calculator
  • MACRS rental calculator
  • Schedule E depreciation
  • rental building basis calculator

Good fit when

  • Estimating depreciation for a rental property
  • Separating land and building basis
  • Planning Schedule E records

Have ready

  • Purchase price and land allocation
  • Improvements and closing cost basis items
  • Placed-in-service date and property type

Result you get

Estimated annual rental depreciation and depreciable basis.

How this calculation works

  • Calculates depreciable basis by excluding land value.
  • Applies the IRS recovery period based on property type.
  • Estimates annual and monthly depreciation amounts.

Common mistakes and caveats

  • Placed-in-service dates and conventions can affect deductions.
  • Cost segregation and bonus depreciation are not modeled.
  • State depreciation rules may differ.

FAQ

Is land value depreciable?

No. Only the building and improvements are depreciable.

Last updated & sources

Last updated June 4, 2026.

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