Depreciation Tables
IRS MACRS Percentage Tables
Depreciation Tables used for Personal Property, Land Improvements, and Residential Rental Properties.
| MACRS 5-year Property |
| Year |
Percentage |
| 1 |
20.00% |
| 2 |
32.00% |
| 3 |
19.20% |
| 4 |
11.52% |
| 5 |
11.52% |
| 6 |
5.76% |
| MACRS 7-year Property |
| Year |
Percentage |
| 1 |
14.29% |
| 2 |
24.49% |
| 3 |
17.49% |
| 4 |
12.49% |
| 5 |
8.93% |
| 6 |
8.92% |
| 7 |
8.93% |
| MACRS 15-year Property |
| Year |
Percentage |
| 1 |
5.00% |
| 2 |
9.50% |
| 3 |
8.55% |
| 4 |
7.70% |
| 5 |
6.93% |
| 6 |
6.23% |
| 7 |
5.90% |
| 8 |
5.90% |
| Residential Rental Property (27.5-Year) Use the row for the Month of the taxable year placed into service |
| Month |
Year 1 |
Year 2 |
Year 3 |
Year 4 |
Year 5 |
Year 6 |
| Jan |
3.485% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Feb |
3.182% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Mar |
2.879% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Apr |
2.576% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| May |
2.273% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Jun |
1.970% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Jul |
1.667% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Aug |
1.364% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Sep |
1.061% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Oct |
0.758% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Nov |
0.455% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
| Dec |
0.152% |
3.636% |
3.636% |
3.636% |
3.636% |
3.636% |
