Depreciation calculator with low-value check
Enter what you bought, the price and the month. The calculator shows whether you can deduct it at once, and the depreciation for every year.
Your asset
Office furniture: 13 years. Source: AfA-Tabelle AV Fundstelle-Nr. 6.15
Depreciation
Depreciation over 13 years
Deduction in 2026
€115.38
| Year | Depreciation | Book value |
|---|---|---|
| 2026 | €115.38 | €1,384.62 |
| 2027 | €319.53 | €1,065.09 |
| 2028 | €245.79 | €819.30 |
| 2029 | €189.07 | €630.23 |
| 2030 | €145.44 | €484.79 |
| 2031 | €111.87 | €372.92 |
| 2032 | €86.06 | €286.86 |
| 2033 | €66.20 | €220.66 |
| 2034 | €50.92 | €169.74 |
| 2035 | €39.17 | €130.57 |
| 2036 | €35.61 | €94.96 |
| 2037 | €35.61 | €59.35 |
| 2038 | €35.61 | €23.74 |
| 2039 | €23.74 | €0.00 |
Declining balance only applies to movable assets bought between 1 July 2025 and 31 December 2027: up to 30% of the remaining value, at most three times the straight-line rate. The plan switches once straight-line gives more.
In the first year every started month from the purchase counts.
Not included: special depreciation under § 7g EStG, up to 40% extra in the first five years if last year's profit was at most €200,000 and the asset is used at least 90% for business.
Net amounts if you deduct input VAT. Based on § 6 and § 7 EStG as of 2026. Not tax advice.
Assets and depreciation without spreadsheets
Norman spots assets in your receipts, adds them to the asset register and books the depreciation at year-end.
Start for freeLow-value asset limit 2026 and the pool
Up to €800 net: deductible at once as a low-value asset (GWG) in the year of purchase, whatever the month (§ 6 (2) EStG).
Above €250: low-value assets go into a register, or the accounts must show them.
Above €250 up to €1,000: Instead of deducting at once or depreciating, you can use the pool: one fifth a year over five years, for all purchases of the year in this range (§ 6 (2a) EStG).
Net or gross: The limits always apply net, for Kleinunternehmer too. If you do not deduct input VAT, you deduct the gross price (R 9b EStR); at 19% the low-value limit is then €952 gross.
Usable on its own: The limits apply to things you can use by themselves, not to parts that only work together with others.
How the calculator works
Straight-line: cost divided by the useful life. In the first year every started month counts, so the month of purchase counts in full (§ 7 (1) EStG).
Declining balance: for movable assets bought from 1 July 2025 to 31 December 2027: up to 30% of the remaining value, at most three times the straight-line rate. The calculator switches to straight-line once that gives more (§ 7 (2), (3) EStG).
Useful life: from the official AfA table for general assets. Computers and software have a one-year useful life (BMF letter of 22 February 2022).
Electric vehicles: New electric cars and vans bought from 1 July 2025 to 31 December 2027 are depreciated at 75% in the first year, then 10, 5, 5, 3 and 2% (§ 7 (2a) EStG).
Special depreciation: Under § 7g EStG up to 40% extra is possible if last year's profit was at most €200,000. The calculator does not include it.
FAQ
What is the low-value asset limit in 2026?
€800 net. Up to this amount you deduct a movable asset that is usable on its own in full in the year of purchase. Above €250 it goes into a register.
Can I write off a laptop at once?
Yes. Computers, notebooks, tablets from 9 inches, monitors, printers and other accessories as well as software have a one-year useful life whatever they cost, so you deduct the full cost in the year of purchase.
What is the useful life of a mobile phone?
Five years under the AfA table. Smartphones are not covered by the one-year rule for computers. If the phone costs at most €800 net, you can still deduct it at once as a low-value asset.
Does the low-value limit apply net or gross?
Always net, for Kleinunternehmer and other businesses without input VAT deduction too. They then deduct the gross amount, because the VAT is part of their cost.
Will the low-value limit change in 2027?
Nothing is decided. In September 2026 the Bundesrat proposed a €1,200 limit and the end of the pool from 2027; the federal government's draft law does not include it. Until a change, €800 applies.
What is the pool (Sammelposten)?
A pool for assets above €250 up to €1,000 that you release over five years at one fifth a year. If you choose it, it applies to all purchases of the year in that range; then only items up to €250 are deductible at once.
Is declining-balance depreciation worth it?
It moves deductions forward: it does nothing for a laptop, but helps with a machine that lasts ten years. For €10,000 bought in July 2025 the first year is €1,500 instead of €500. You do not depreciate more in total.
How is depreciation calculated in the first year?
By month: annual depreciation times the number of months from the month of purchase, divided by twelve. Buy in October and you deduct three twelfths.