How much rental depreciation can I claim for 2025?

Estimate annual rental depreciation for 2025 or 2026 by entering purchase price, land value, and improvements. The tool calculates depreciable basis and applies IRS recovery periods for residential or commercial property to estimate annual and monthly deductions for Schedule E.

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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 January 27, 2026.

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