Fixed Asset Depreciation Calculator 2026
Calculate the depreciation of one fixed asset: in the tax mode under the rates of Article 11.⁵ of the Personal Income Tax Law, in accounting by the linear method the company has chosen.
- Checked 31 Oct 2026
- Source: Personal Income Tax Law, Art. 11.⁵
The acquisition value is not greater than EUR 1,000. Art. 11.⁵(1) of the Personal Income Tax Law provides for the depreciation calculation for fixed assets whose acquisition value is greater than EUR 1,000; agree with your accountant how to account for cheaper assets.
| Line | Rate20% a year | Years5 years |
|---|---|---|
| Depreciation in year 1 | €2,000.00 | €2,000.00 |
| Value after year 1 | €8,000.00 | €8,000.00 |
| Value after 5 years | €3,276.80 | €0.00 |
| Written off in 5 years | €6,723.20 | €10,000.00 |
The payer is entitled to choose one method for all fixed assets and to change it no more often than once in 10 years (Art. 11.⁵(1.2)). The comparison is for information; the figures rest on the calculator’s assumptions (see “Assumptions”).
Remaining value by year
Other fixed assets, acquisition value €10,000.00
- Rate 20% (assumed: of the remaining value)
- Assumed equal parts over 5 years
Depreciation schedule by year
Both methods of Art. 11.⁵(1.1) for the same asset. For all fixed assets the payer is entitled to choose one of these methods (Art. 11.⁵(1.2)).
| Year | Rate — 20% (assumed: of the remaining value) | Years — assumed equal parts over 5 years | ||
|---|---|---|---|---|
| Depreciation | Remaining value | Depreciation | Remaining value | |
| 1 | €2,000.00 | €8,000.00 | €2,000.00 | €8,000.00 |
| 2 | €1,600.00 | €6,400.00 | €2,000.00 | €6,000.00 |
| 3 | €1,280.00 | €5,120.00 | €2,000.00 | €4,000.00 |
| 4 | €1,024.00 | €4,096.00 | €2,000.00 | €2,000.00 |
| 5 | €819.20 | €3,276.80 | €2,000.00 | €0.00 |
| Total | €6,723.20 | €10,000.00 | ||
How it is calculated
The law sets the rates and the useful lives by category (Art. 11.⁵(1.1)). The rest is an assumption of the calculator (paragraph 1 also refers to Cabinet regulations whose text was not used in this check).
Rate in percent
The depreciation of a taxation period is set in percent: buildings 5%, technological equipment 10%, computing equipment 35%, other 20% (paragraph 1.1, point 1).
Depreciation = remaining value at the start of the period × rate (calculator assumption)
Useful life in years
Useful life: buildings 35 years, technological equipment 10 years, computing equipment 3 years, other 5 years (paragraph 1.1, point 2).
Annual depreciation = acquisition value ÷ number of years (calculator assumption)
Article 11.⁵ does not set the base of the percentage, the split by year or the rule for the first period. The text of the Cabinet regulations (referred to in paragraph 1) was not used in this check. The calculator assumes:
- the rate is applied to the remaining value at the start of the taxation period (the notion of remaining value is used in paragraph 8);
- in the useful-life method the acquisition value is divided into equal parts;
- the first taxation period is a full year.
Full category descriptions (Art. 11.⁵(1.1))
- a) buildings, structures, perennial plantings — 5 %; 35 years
- b) railway rolling stock and technological equipment, sea and river fleet vessels, fleet and port technological equipment, energy equipment — 10 %; 10 years
- c) computing equipment and its accessories, including printers, information systems, computer software and data storage equipment, communications equipment, copiers and their accessories — 35 %; 3 years
- d) other fixed assets — 20 %; 5 years
Who it is for and what is not calculated
Tax mode
Article 11.⁵ applies to a person carrying out economic activity who calculates the taxable income of that activity. Whether it applies to your status, agree with your accountant.
The calculator does not calculate, for example
- partial use in the economic activity (paragraphs 2, 3);
- depreciation of a personal passenger car (other than one with special equipment) — in proportion to the kilometres driven for the economic activity, not more than 70%, with the exceptions in paragraph 4.¹ (paragraphs 4, 4.¹);
- assets that are not depreciated (paragraph 1.3);
- the value of patents, licences and trade marks and research and development costs (paragraph 1.4), costs of determining mineral deposits (paragraph 1.5);
- the opening value of fixed assets for former patent-fee or micro-enterprise tax payers (paragraph 8) and other rules of Art. 11.⁵ (for example paragraphs 5, 6).
Frequently asked questions
What is the value threshold for a fixed asset?
A person carrying out economic activity calculates depreciation separately for each fixed asset whose acquisition value is greater than EUR 1,000, in the manner set by the article and by Cabinet regulations (Personal Income Tax Law, Art. 11.⁵(1)). In accounting the company sets the value criterion in its accounting policy (Cabinet Regulation No. 775, point 65).
May both methods be used at the same time?
For all fixed assets the payer is entitled to choose one of the methods in Art. 11.⁵(1.1) point 1 or point 2 and is entitled to change it no more often than once in 10 years (Personal Income Tax Law, Art. 11.⁵(1.2)). The calculator shows both methods for comparison only.
Which assets are not depreciated?
Personal Income Tax Law, Art. 11.⁵(1.3): depreciation is not written off for land, works of art, antiques, jewellery and other fixed assets that are not subject to physical wear or obsolescence, investment property, biological assets and long-term investments held for sale that the taxpayer has chosen to measure at fair value, and representative cars within the meaning of the Corporate Income Tax Law.
How is depreciation calculated in accounting?
The depreciable amount is the acquisition value less the residual value; under the linear method the annual amount does not change during the useful life if the residual-value estimate does not change (Cabinet Regulation No. 775, points 92 and 99.1). The company prepares estimates of the useful life and the residual value (points 91–93) and chooses the method (point 93).
The results are indicative
The calculator gives an approximate result for information purposes and is not individual tax or accounting advice. The actual amounts may depend on your status and tax regime, how the asset is used, the company’s accounting policy. Our recommendation: agree the result with an accountant or the State Revenue Service (SRS) before you rely on it.
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