Year-by-year depreciation by straight line, WDV, double declining or units of production
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 30 Oct 2026.Straight-line depreciation on a ₹5,00,000 asset with ₹50,000 salvage value over 5 years is ₹90,000 a year, 18% of cost; the written-down value method at 15% charges ₹75,000 in year one, ₹63,750 in year two and less each year after. Double declining balance and units of production work too, in rupees or dollars.
Rates and rules read from the sources listed on this page (the earliest on 30 Oct 2026); they may have changed since.
Pick the Method: Straight line, Written-down value, Double declining or Units of production.
Enter the Cost of the asset and the Salvage value at the end.
Set the Useful life in years, and the rate or units if your method asks for them.
Read Depreciation in year one and the value left, then open Year by year for the full schedule.
Press Share result to copy a link to this schedule.
Depreciation spreads the cost of an asset over the years it earns money. This calculator builds the schedule for one asset, year by year, with the opening value, the charge, the closing value and the running total, by any of four methods.
Straight line charges the same amount every year: cost less salvage value, divided by the useful life. Written-down value (declining balance) charges a fixed percentage of whatever value is left, so the charge falls each year; the page can find the rate that brings the cost to your salvage value in the chosen life. Double declining charges twice the straight-line rate on the value left and moves to straight line in the year that gives the larger charge, so the asset reaches its salvage value on time. Units of production charges a fixed amount for each unit the asset makes, so a year of heavy use carries a heavy charge. No method takes the value below the salvage value.
Income-tax rates. For tax, depreciation in India is charged on the written-down value of a block of assets at the rates in Appendix I of the Income-tax Rules, 2026, in force from 1 April 2026. The page offers the common blocks, such as 15% for plant and machinery, 10% for furniture and 40% for computers, read in the notified rules on 29 September 2026. Under section 33(4) of the Income-tax Act, 2025, an asset bought in the tax year and used for less than 180 days in it gets half the rate that year. For a block not listed, type the rate from Appendix I.
What it does not do. Tax depreciation is worked on the whole block, with the year's purchases added and sale money taken off; this schedule follows a single asset. It does not work out additional depreciation on new plant, the Companies Act useful lives, or the tax saved. Check the figures with your accountant before filing.
Straight line charges the same amount every year, which suits assets used evenly, such as furniture. Written-down value charges a fixed percentage of the value that is left, so the charge is highest in the first year and falls after that, which suits machines and computers that lose value fastest when new.
Appendix I of the Income-tax Rules, 2026 sets the rates as a percentage of written-down value: 5% for residential buildings, 10% for other buildings and furniture, 15% for general plant and machinery and most motor cars, 25% for intangibles such as patents and licences, 30% for vehicles used in a hire business and 40% for computers and software.
Section 33(4) of the Income-tax Act, 2025 limits the deduction to half the prescribed rate for an asset acquired during the tax year and put to use for less than 180 days in that year. A computer bought in November therefore gets 20% instead of 40% in its first year, and the full rate after that.
Double declining balance applies twice the straight-line rate to the value left each year: 40% a year for a five-year life. Because a declining charge never quite reaches the salvage value, the calculator moves to straight line on the remaining value in the year that gives the larger charge, and marks that year in the schedule.
Salvage value, also called residual or scrap value, is what the asset should fetch at the end of its useful life. Depreciation stops there, so a ₹5,00,000 machine expected to sell for ₹50,000 is depreciated by ₹4,50,000 in total. Enter zero if the asset will be worth nothing.
No. Income-tax depreciation is worked on a whole block of assets, adding the year's purchases and taking off sale money, and new plant can earn additional depreciation. This page schedules a single asset, which is useful for planning and for books of account. An accountant should prepare the block-wise figures for the return.
Rates and rules change; check the source before you rely on a figure.
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