CalcYard / Taxes

Bonus Depreciation Calculator

Bonus depreciation is 40% for property placed in service in 2025 under current phase-down.

Example: Qualified property cost: $100,000 · Bonus rate: 40% · Marginal tax rate: 30% → First-year bonus deduction: $40,000.

  • Tax savings: $12,000
  • Remaining basis to depreciate: $60,000