Як розрахувати Real Estate Depreciation
Що таке Real Estate Depreciation?
Real estate depreciation allows investors to deduct the cost of a rental property over its useful life (27.5 years for residential, 39 years for commercial in the US), reducing taxable rental income even if the property is appreciating in value.
Покрокова інструкція
- 1Annual depreciation = (Purchase price − land value) / 27.5 years
- 2Land cannot be depreciated — only the building (typically 70–80% of purchase price)
- 3Depreciation is a "paper" deduction — it reduces taxable income without a cash outflow
- 4When you sell, depreciation is "recaptured" and taxed at up to 25%
Розв'язані приклади
Введення
$400,000 rental, $80,000 land value, 27.5 years
Результат
$11,636/year depreciation deduction
($400k−$80k)/27.5
Введення
$1,200 monthly rent, $11,636 depreciation, 25% tax bracket
Результат
Save $2,909 in taxes/year
Effective after-tax rent income boosted significantly
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