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IRS.gov Website
Publication 534
taxmap/pubs/p534-015.htm#en_us_publink100048005

Appendix(p15)

rule
The following tables are for use in figuring depreciation deductions under the ACRS system.

ACRS Percentage Tables

Table 1. 15-Year Real Property* (Other Than Low-Income Housing)

YearMonth Placed in Service
123456789101112
1st12.00%11.0%10.0%9.0%8.0%7.0%6.0%5.0%4.0%3.0%2.0%1.0%
2nd10.010.011.011.011.011.011.011.011.011.011.012.0
3rd9.09.09.09.010.010.010.010.010.010.010.010.0
4th8.08.08.08.08.08.09.09.09.09.09.09.0
5th7.07.07.07.07.07.08.08.08.08.08.08.0
             
6th6.06.06.06.07.07.07.07.07.07.07.07.0
7th6.06.06.06.06.06.06.06.06.06.06.06.0
8th6.06.06.06.06.06.05.06.06.06.06.06.0
9th6.06.06.06.05.06.05.05.05.06.06.06.0
10th5.06.05.06.05.05.05.05.05.05.06.05.0
             
11th5.05.05.05.05.05.05.05.05.05.05.05.0
12th5.05.05.05.05.05.05.05.05.05.05.05.0
13th5.05.05.05.05.05.05.05.05.05.05.05.0
14th5.05.05.05.05.05.05.05.05.05.05.05.0
15th5.05.05.05.05.05.05.05.05.05.05.05.0
             
16th1.01.02.02.03.03.04.04.04.05.0
* Placed In Service After 1980 and Before March 16, 1984

Table 2. Low-Income Housing*

YearMonth Placed in Service
123456789101112
1st13.0%12.0%11.0%10.0%9.0%8.0%7.0%6.0%4.0%3.0%2.0%1.0%
2nd12.012.012.012.012.012.012.013.013.013.013.013.0
3rd10.010.010.010.011.011.011.011.011.011.011.011.0
4th9.09.09.09.09.09.09.09.010.010.010.010.0
5th8.08.08.08.08.08.08.08.08.08.08.09.0
             
6th7.07.07.07.07.07.07.07.07.07.07.07.0
7th6.06.06.06.06.06.06.06.06.06.06.06.0
8th5.05.05.05.05.05.05.05.05.05.06.06.0
9th5.05.05.05.05.05.05.05.05.05.05.05.0
10th5.05.05.05.05.05.05.05.05.05.05.05.0
             
11th4.05.05.05.05.05.05.05.05.05.05.05.0
12th4.04.04.05.04.05.05.05.05.05.05.05.0
13th4.04.04.04.04.04.05.04.05.05.05.05.0
14th4.04.04.04.04.04.04.04.04.05.04.04.0
15th4.04.04.04.04.04.04.04.04.04.04.04.0
             
16th1.01.02.02.02.03.03.03.04.04.0
* Placed In Service After 1980 and Before May 9, 1985

Table 3. Low-Income Housing*

 Month Placed in Service 
Year123456789101112
1st13.3%12.2%11.1%10.0%8.9%7.8%6.6%5.6%4.4%3.3%2.2%1.1%
2nd11.611.711.912.012.112.312.512.612.712.913.013.2
3rd10.010.110.210.410.510.710.810.911.111.211.311.4
4th8.78.88.99.09.19.29.39.59.69.79.89.9
5th7.57.67.77.87.98.08.18.28.38.48.58.6
             
6th6.56.66.76.86.96.97.07.17.27.37.47.4
7th5.75.75.85.95.96.06.16.16.26.36.46.5
8th4.95.05.05.15.25.25.35.35.45.55.55.6
9th4.64.64.64.64.64.64.64.64.64.74.84.8
10th4.64.64.64.64.64.64.64.64.64.64.64.6
             
11th4.64.64.64.64.64.64.64.64.64.64.64.6
12th4.54.64.64.64.64.64.64.64.64.64.64.6
13th4.54.54.64.54.64.64.64.64.64.54.64.6
14th4.54.54.54.54.54.54.54.64.64.54.54.5
15th4.54.54.54.54.54.54.54.54.54.54.54.5
             
16th0.40.71.11.51.92.32.63.03.43.74.1
* Placed In Service After May 8, 1985, and Before 1987

Table 4. 18-Year Real Property*

 Month Placed in Service 
Year123456789101112
1st9.0%9.0%8.0%7.0%6.0%5.0%4.0%4.0%3.0%2.0%1.0%0.4%
2nd9.09.09.09.09.09.09.09.09.010.010.010.0
3rd8.08.08.08.08.08.08.08.09.09.09.09.0
4th7.07.07.07.07.08.08.08.08.08.08.08.0
5th7.07.07.07.07.07.07.07.07.07.07.07.0
             
6th6.06.06.06.06.06.06.06.06.06.06.06.0
7th5.05.05.05.06.06.06.06.06.06.06.06.0
8-12th5.05.05.05.05.05.05.05.05.05.05.05.0
13th4.04.04.05.04.04.05.04.04.04.05.05.0
14-17th4.04.04.04.04.04.04.04.04.04.04.04.0
             
18th4.03.04.04.04.04.04.04.04.04.04.04.0
19th1.01.01.02.02.02.03.03.03.03.03.6
* Placed In Service After June 22, 1984, and Before May 9, 1985

Table 5. 18-Year Real Property*

 Month Placed in Service
Year12345678910–1112
1st10.0%9.0%8.0%7.0%6.0%6.0%5.0%4.0%3.0%2.0%1.0%
2nd9.09.09.09.09.09.09.09.09.010.010.0
3rd8.08.08.08.08.08.08.08.09.09.09.0
4th7.07.07.07.07.07.08.08.08.08.08.0
5th6.07.07.07.07.07.07.07.07.07.07.0
            
6th6.06.06.06.06.06.06.06.06.06.06.0
7th5.05.05.05.06.06.06.06.06.06.06.0
8-12th5.05.05.05.05.05.05.05.05.05.05.0
13th4.04.04.05.05.04.04.05.04.04.04.0
14-18th4.04.04.04.04.04.04.04.04.04.04.0
            
19th1.01.01.02.02.02.03.03.04.0
* Placed In Service After March 15 and Before June 23, 1984

Table 6. 19-Year Real Property*

 Month Placed in Service 
Year123456789101112
1st8.8%8.1%7.3%6.5%5.8%5.0%4.2%3.5%2.7%1.9%1.1%0.4%
2nd8.48.58.58.68.78.88.88.99.09.09.19.2
3rd7.67.77.77.87.97.98.08.18.18.28.38.3
4th6.97.07.07.17.17.27.37.37.47.47.57.6
5th6.36.36.46.46.56.56.66.66.76.86.86.9
             
6th5.75.75.85.95.95.96.06.06.16.16.26.2
7th5.25.25.35.35.35.45.45.55.55.65.65.6
8th4.74.74.84.84.84.94.95.05.05.15.15.1
9th4.24.34.34.44.44.54.54.54.54.64.64.7
10-19th4.24.24.24.24.24.24.24.24.24.24.24.2
             
20th0.20.50.91.21.61.92.32.63.03.33.74.0
* Placed In Service After May 8, 1985, and Before 1987

Table 7. 18-Year Real Property*

 Month Placed in Service
Year1–23–45–78–910–1112
1st5.0%4.0%3.0%2.0%1.0%0.2%
2-10th6.06.06.06.06.06.0
11th5.05.05.05.05.05.8
12-18th5.05.05.05.05.05.0
19th1.02.03.04.05.05.0
* Placed In Service After June 22, 1984
If Alternate ACRS Method Elected Over 18-Year Period

Table 8. 18-Year Real Property*

 Month Placed in Service
Year12–34–56–78–910–1112
1st6.0%5.0%4.0%3.0%2.0%1.0%0.5%
2-10th6.06.06.06.06.06.06.0
11th5.05.05.05.05.05.05.5
12-18th5.05.05.05.05.05.05.0
19th1.02.03.04.05.05.0
* Placed In Service After March 15 and Before June 23, 1984
If Alternate ACRS Method Elected Over 18-Year Period

Table 9. 19-Year Real Property*

 Month Placed in Service 
Year123456789101112
1st5.0%4.6%4.2%3.7%3.3%2.9%2.4%2.0%1.5%1.1%0.7%0.2%
2-13th5.35.35.35.35.35.35.35.35.35.35.35.3
14-19th5.25.25.25.25.25.25.25.25.25.25.25.2
20th0.20.61.01.51.92.32.83.23.74.14.55.0
* If Alternate ACRS Method Elected Over 19-Year Period

Table 10. 18-Year Real Property*

 Month Placed in Service
Year1–23–67–101112
1st3.0%2.0%1.0%0.4%0.1%
2-30th3.03.03.03.03.0
31st2.02.02.02.62.9
32-35th2.02.02.02.02.0
36th1.02.02.02.0
* Placed In Service After June 22, 1984
If Alternate ACRS Method Elected Over 35-Year Period

Table 11. 18-Year Real Property 1
15-Year Real Property and Low-Income Housing 2

 Month Placed in Service
Year1–23–67–12
1st3.0%2.0%1.0%
2-30th3.03.03.0
31-35th2.02.02.0
36th1.02.0
1 Placed In Service After March 15 and Before June 23, 1984
2 Placed In Service Before May 9, 1985
If Alternate ACRS Method Elected Over 35-Year Period
Table 12. Low-Income Housing*
 Month Placed in Service 
Year123456789101112
1st2.9%2.6%2.4%2.1%1.9%1.7%1.4%1.2%1.0%0.7%0.5%0.2%
2-20th2.92.92.92.92.92.92.92.92.92.92.92.9
21-35th2.82.82.82.82.82.82.82.82.82.82.82.8
36th0.30.50.81.01.21.51.71.92.22.42.7
* Placed In Service After May 8, 1985
If Alternate ACRS Method Elected Over 35-Year Period
Table 13. 19-Year Real Property*
 Month Placed in Service 
Year123456789101112
1st2.7%2.5%2.3%2.0%1.8%1.5%1.3%1.1%0.8%0.6%0.4%0.1%
2-20th2.92.92.92.92.92.92.92.92.92.92.92.9
21-35th2.82.82.82.82.82.82.82.82.82.82.82.8
36th0.20.40.60.91.11.41.61.82.12.32.52.8
* If Alternate ACRS Method Elected Over 35-Year Period
Table 14. 18-Year Real Property 1
19-Year Real Property 2
 Month Placed in Service 
Year123456789101112
1st2.1%1.9%1.8%1.6%1.4%1.2%1.0%0.8%0.6%0.5%0.3%0.1%
2-11th2.32.32.32.32.32.32.32.32.32.32.32.3
12-45th2.22.22.22.22.22.22.22.22.22.22.22.2
46th0.10.30.40.60.81.01.21.41.61.71.92.1
1 Placed In Service After June 22, 1984
2 If Alternate ACRS Method Elected Over a 45-Year Period

Table 15. 18-Year Real Property 1
15-Year Real Property and Low-Income Housing 2

 Month Placed in Service 
Year123456789101112
1st2.3%2.0%1.9%1.7%1.5%1.3%1.2%0.9%0.7%0.6%0.4%0.2%
2-10th2.32.32.32.32.32.32.32.32.32.32.32.3
11-45th2.22.22.22.22.22.22.22.22.22.22.22.2
46th0.30.40.60.81.01.11.41.61.71.92.1
1 Placed In Service After March 15 and Before June 23, 1984
2 Placed In Service After December 31, 1980
If Alternate ACRS Method Elected Over a 45-Year Period

Table 16. Listed Property Not Used Predominantly (Other Than 18- or 19- Year Real Property)

 Recovery Period
Year51225
1st10.0%4.0%2.0%
2nd-5th20.09.04.0
6th10.08.04.0
7th-12th8.04.0
13th4.04.0
14th-25th4.0
26th2.0

Table 17. 40-Year Recovery Period (For 18- or 19-Year Listed Property Not Used Predominantly)

 Month Placed in Service 
Year123456789101112
1st2.4%2.2%2.0%1.8%1.6%1.4%1.1%0.9%0.7%0.5%0.3%0.1%
2-40th2.52.52.52.52.52.52.52.52.52.52.52.5
41st0.10.30.50.70.91.11.41.61.82.02.22.4

Table 18. 3-Year Recovery Property

 Tax year during the lease term that the business percentage decreases to 50% or less
Lease Term123456 and later
1 Year3.00%     
2 Years6.001.25%    
3 Years10.206.202.25%   
4 Years or more13.2010.406.501.70%0.50%0.00%

Table 19. 5-Year Recovery Property

 Tax year during the lease term that the business percentage decreases to 50% or less 
Lease Term123456789101112
1 Year2.7%           
2 Years5.31.2%          
3 Years9.96.11.6%         
4 Years14.411.17.32.3%        
5 Years18.415.712.48.23.0%       
6 Years or more 21.819.616.713.59.65.25%4.4%3.6%2.8%1.8%1.0%0%

Table 20. 10-Year Recovery Property

 Tax year during the lease term that the business percentage decreases to 50% or less
Lease Term123456789101112131415
1 Year2.5%              
2 Years5.10.6%             
3 Years9.85.61.0%            
4 Years14.010.36.21.4%           
5 Years17.914.510.96.71.8%          
                
6 Years21.318.315.111.47.12.1%         
7 Years21.919.015.912.48.43.92.4%        
8 Years22.419.616.713.49.75.54.52.7%       
9 Years22.920.217.414.310.97.06.45.13.0%      
10 Years23.520.918.215.211.98.38.17.25.73.3%     
                
11 Years23.921.418.816.012.89.39.48.97.75.93.1%    
12 Years24.321.919.316.513.410.110.310.09.37.85.52.9%   
13 Years24.722.219.716.914.010.711.111.010.49.27.45.22.7%  
14 Years25.022.520.117.314.411.111.611.711.310.38.86.94.82.5% 
                
15 Years or more25.322.820.317.514.711.512.012.211.911.19.88.26.54.52.3%