German depreciation calculator — straight-line or reducing balance
Straight-line depreciation spreads the cost evenly over the useful life. Reducing-balance depreciation may not exceed three times the straight-line rate, nor 30 % — the lower of the two limits always applies.
2026 rules — verified on September 21, 2026Free, no account
This content is part of the path: Determining profit as a self-employed person· Step 4 of 11· Next step: German low-value assets — immediate write-off or pooling?
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Sources and assumptions
- gesetze-im-internet.de — EStG § 7 Abs. 2 Satz 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « der dabei anzuwendende Prozentsatz darf höchstens das Dreifache des bei der Absetzung für Abnutzung in gleichen Jahresbeträgen in Betracht kommenden Prozentsatzes betragen »
- gesetze-im-internet.de — EStG § 7 Abs. 2 Satz 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « und 30 Prozent nicht übersteigen »
- gesetze-im-internet.de — EStG § 7 Abs. 1 Satz 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « vermindert sich für dieses Jahr der Absetzungsbetrag nach Satz 1 um jeweils ein Zwölftel für jeden vollen Monat, der dem Monat der Anschaffung oder Herstellung vorangeht »
Calculation assumptions
- A movable fixed asset; buildings follow their own rates under EStG s. 7(4).
- The useful life is taken as given — it follows the official depreciation tables.
- Excludes special depreciation, the electric-vehicle schedule of EStG s. 7(2a) and the switch to straight-line under s. 7(3).
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This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.