MACRS Depreciation Tables (Half-Year) From IRS Pub 946
For property placed in service with the half-year convention, multiply the unadjusted basis (after §179 and bonus) by the percentage for each recovery year (Pub 946 Table A-1).
| Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year |
|---|---|---|---|---|---|---|
| 1 | 33.33% | 20.00% | 14.29% | 10.00% | 5.00% | 3.75% |
| 2 | 44.45% | 32.00% | 24.49% | 18.00% | 9.50% | 7.22% |
| 3 | 14.81% | 19.20% | 17.49% | 14.40% | 8.55% | 6.68% |
| 4 | 7.41% | 11.52% | 12.49% | 11.52% | 7.70% | 6.18% |
| 5 | 11.52% | 8.93% | 9.22% | 6.93% | 5.71% | |
| 6 | 5.76% | 8.92% | 7.37% | 6.23% | 5.29% | |
| 7 | 8.93% | 6.55% | 5.90% | 4.89% | ||
| 8 | 4.46% | 6.55% | 5.90% | 4.52% | ||
| 9 | 6.56% | 5.91% | 4.46% | |||
| 10 | 6.55% | 5.90% | 4.46% | |||
| 11 | 3.28% | 5.91% | 4.46% | |||
| 12 | 5.90% | 4.46% | ||||
| 13 | 5.91% | 4.46% | ||||
| 14 | 5.90% | 4.46% | ||||
| 15 | 5.91% | 4.46% | ||||
| 16 | 2.95% | 4.46% | ||||
| 17 | 4.46% | |||||
| 18 | 4.46% | |||||
| 19 | 4.46% | |||||
| 20 | 4.46% | |||||
| 21 | 2.23% |
Mid-quarter (Tables A-2 to A-5) and real property (A-6, A-7a) tables are built into Assetroll too.
Last reviewed 2026-10-28. General information, not tax advice. IRS Publication 946, the Form 4562 instructions and your tax adviser decide what applies.