2026 Bonus Depreciation Calculator

Background.

A reader arrives at 2026 Bonus Depreciation Calculator to apply the currently entered additional first-year percentage to qualified basis. Bonus depreciation accelerates recovery of qualified property basis and is separate from both section 179 and regular MACRS. For that reason, this page names its convention as “additional first-year depreciation = qualified property basis x applicable bonus-depreciation rate.”

The editable entries are eligible basis of qualified property, applicable additional first-year depreciation rate. Use values from the document or measurement that governs this 2026 bonus depreciation question; the defaults are only the worked fixture below. Before relying on the number, check this 2026 bonus depreciation boundary: qualification, placed-in-service date, elections out and basis remaining for MACRS must be established before using the percentage.

IRS Publication 946, How To Depreciate Property; MACRS, section 179 and additional first-year depreciation documents the convention or governing rule used here. The 2026 bonus depreciation output is a transparent scenario under those facts: it does not manufacture an unentered market price, professional determination, carrier quote, legal eligibility finding or locally adopted code value.

What is 2026 bonus depreciation calculator?

2026 Bonus Depreciation is the relationship behind this decision: bonus depreciation accelerates recovery of qualified property basis and is separate from both section 179 and regular MACRS. On this page it means additional first-year depreciation = qualified property basis x applicable bonus-depreciation rate. Qualification, placed-in-service date, elections out and basis remaining for MACRS must be established before using the percentage; that is the line between the reported quantity and a broader tax analysis.

How to use this calculator.

1. 01Confirm that “additional first-year depreciation = qualified property basis x applicable bonus-depreciation rate” matches the 2026 bonus depreciation convention you need.
2. 02Replace the fixture values for eligible basis of qualified property, applicable additional first-year depreciation rate with dated values from the governing record.
3. 03Keep all currencies, measurement units and time periods on the same basis before calculating.
4. 04Read additional first-year depreciation deduction together with this boundary: Qualification, placed-in-service date, elections out and basis remaining for MACRS must be established before using the percentage.

The formula.

The calculation uses additional first-year depreciation = qualified property basis x applicable bonus-depreciation rate. In this 2026 bonus depreciation model, the entered terms are eligible basis of qualified property, applicable additional first-year depreciation rate. Bonus depreciation accelerates recovery of qualified property basis and is separate from both section 179 and regular MACRS, which is why the relationship is presented under this name rather than as a universal alternative. Qualification, placed-in-service date, elections out and basis remaining for MACRS must be established before using the percentage. Calculations keep full decimal precision through the relationship and round only the returned display values.

A worked example.

Frequently asked questions.

References& sources.

1. [1]IRS Publication 946, How To Depreciate Property; MACRS, section 179 and additional first-year depreciation. Retrieved 2026-08-07. access: open unless marked otherwise.
2. [2]U.S. Internal Revenue Service. About Form 4562, Depreciation and Amortization. Retrieved 2026-08-07. independence: primary; access: open.
3. [3]U.S. Internal Revenue Service. Topic no. 704, Depreciation. Retrieved 2026-08-07. independence: primary; access: open.