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Depreciation Calculator

Section 179, bonus depreciation, and MACRS side-by-side. Find the best year-1 deduction for your business asset purchase with 2024 limits built in.

SE Tax Rate15.3%
QBI Deduction20%
Quarterly DeadlinesApr · Jun · Sep · Jan

Asset Details

MACRS Property Class
2024 Limits: Section 179 up to $1,220,000 (phases out above $3,050,000). Bonus depreciation: 60% (down from 100% — declining 20%/yr).
Depreciable Basis
$50,000
100% business use
S179 Year-1 Total
$50,000
S179 + remaining MACRS
Bonus Year-1 Total
$34,000
60% bonus + remaining MACRS
MACRS Year-1 Only
$10,000
5-yr property

Year-1 Deduction Comparison

Section 179Best Yr1
$50,000
$11,000 tax savings @ 22%
Bonus Depreciation
$34,000
$7,480 tax savings @ 22%
MACRS Only
$10,000
$2,200 tax savings @ 22%

Best first-year deduction: Section 179.

MACRS Depreciation Schedule (5-year)

YearRateDeductionRemaining Basis
Year 120.00%$10,000$40,000
Year 232.00%$16,000$24,000
Year 319.20%$9,600$14,400
Year 411.52%$5,760$8,640
Year 511.52%$5,760$2,880
Year 65.76%$2,880$0