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%