OFFICIAL REGULATORY DATA — IRS PUBLICATION 946
PRIMARY SOURCE DIRECTORY — ZERO GENERATED FIGURES
IRS MACRS GDS Depreciation Percentage Tables
Verbatim percentage tables for 3-Year, 5-Year, 7-Year, and 15-Year property classes under the General Depreciation System (GDS) half-year convention, sourced directly from IRS Publication 946 ↗
IRS Publication 946 MACRS GDS Half-Year Convention Tables
| Recovery Year | 3-Year Property | 5-Year Property | 7-Year Property | 15-Year Property |
|---|---|---|---|---|
| Year 1 | 33.33% | 20.00% | 14.29% | 5.00% |
| Year 2 | 44.45% | 32.00% | 24.49% | 9.50% |
| Year 3 | 14.81% | 19.20% | 17.49% | 8.55% |
| Year 4 | 7.41% | 11.52% | 12.49% | 7.70% |
| Year 5 | - | 11.52% | 8.93% | 6.93% |
| Year 6 | - | 5.76% | 8.92% | 6.23% |
| Year 7 | - | - | 8.93% | 5.90% |
| Year 8 | - | - | 4.46% | 5.90% |
| Year 9 | - | - | - | 5.91% |
| Year 10 | - | - | - | 5.90% |
| Year 11 | - | - | - | 5.91% |
| Year 12 | - | - | - | 5.90% |
| Year 13 | - | - | - | 5.91% |
| Year 14 | - | - | - | 5.90% |
| Year 15 | - | - | - | 5.91% |
| Year 16 | - | - | - | 2.95% |
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