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Assets & costing · Calculator
Depreciation calculator
Choose ordinary tax-block depreciation or company-book SLM / WDV depreciation.
Read the depreciation guide & rate tablesEXAMPLE
Your results and working
Ordinary tax depreciation₹4,05,000.00
Closing tax WDV₹24,95,000.00
Prescribed rate15.00%
Rate for additions used <180 days7.50%
| Block component | Eligible value | Rate | Depreciation |
|---|---|---|---|
| Opening tax WDV | ₹20,00,000.00 | 15% | ₹3,00,000.00 |
| Additions used at least 180 days | ₹5,00,000.00 | 15% | ₹75,000.00 |
| Additions used fewer than 180 days | ₹4,00,000.00 | 7.5% | ₹30,000.00 |
What this result includes
Tax Year 2026–27, section 33 and Rule 25 / Appendix I. Enter one block at one rate. Current-year additions must have been acquired and put to use; exclude assets not yet put to use.
The half-rate restriction applies to assets acquired during the tax year and used for fewer than 180 days. Exactly 180 days qualifies for the full rate.
Ordinary depreciation only: additional depreciation, disposals, block cessation, non-business use, special power-sector treatment and unabsorbed-depreciation utilisation are excluded. Select the asset's exact classification from the guide before calculating.