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Depreciation calculator (AfA) – Germany

Enter the net purchase cost, the purchase month and the useful life from the official AfA tables. Choose straight-line or declining-balance and get the full schedule.

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Depreciation in the first year
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Straight-line: cost ÷ useful life, in the first year pro rata per month (§ 7(1) sentence 4 EStG). Declining-balance: rate = 3 × straight-line rate, max. 30 %, on the remaining book value, pro rata in the first year; the calculator switches to straight-line over the remaining life as soon as that is higher (§ 7(3) EStG). Useful lives: AfA tables of the Federal Ministry of Finance. Estimate, not tax advice.

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How to use it

  1. Enter the net cost (without VAT if you can deduct input tax) and the month of purchase.
  2. Enter the useful life from the AfA table (e.g. car 6, office furniture 13, smartphone 5 years).
  3. Choose the method and read the year-by-year schedule.
Your inputs live only in the link, not on our server.

Last checked: October 2026 · Based on: § 7(1)–(3) and § 6(2), (2a) German Income Tax Act; 30 % declining balance for acquisitions 1 Jul 2025 – 31 Dec 2027; BMF AfA tables. Found a mistake? Use the form below – we fix confirmed errors and update the date.

Frequently asked questions

What is the useful life of a car for AfA?

The official AfA table sets 6 years for passenger cars.

Can I still use declining-balance depreciation?

Yes, for movable assets acquired after 30 June 2025 and before 1 January 2028: up to three times the straight-line rate, max. 30 % per year.

What counts as a low-value asset (GWG)?

Movable assets that can be used on their own and cost up to €800 net can be fully written off in the year of purchase.

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