WDV depreciation at the Income-tax Rules 2026 block rates, with the 180-day half rate
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 30 Oct 2026.Income-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: 15% for most plant and machinery, 10% for furniture and non-residential buildings, 40% for computers. An asset bought and used for less than 180 days in the tax year gets half the rate that year, under section 33(4).
Rates and rules read from the sources listed on this page (the earliest on 30 Oct 2026); they may have changed since.
The page opens on Written-down value at 15%, the general rate for plant and machinery.
Choose your asset class in Income-tax block (Appendix I), or pick Custom rate and type it; the rates come from the Income-tax Rules, 2026 under Sources.
Enter the Cost of the asset, and turn on Bought this tax year and used under 180 days if it applies.
Read Depreciation in year one, halved where the 180-day rule applies, and the closing value for each year.
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.
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.
The rest of the article, and all 6 questions about Depreciation Calculator, are on the Depreciation Calculator page.
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.
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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