What counts as verified?
Official IRS Publication 946 (2025), Appendix A tables A-1 through A-5. Third-party list posts can help discover candidates, but they do not qualify as the final source for a retained row.
IRS MACRS Depreciation Tables
Spreadsheet-ready IRS MACRS percentage tables for 3-, 5-, 7-, 10-, 15-, and 20-year property under half-year and mid-quarter conventions.
198verified rowsJuly 29, 2026last checkedYearlyrefresh schedule
| # | IRS table | Convention | Placed-in-service quarter | Recovery period | Recovery year | Depreciation rate | Units | Official IRS publication | Checked |
|---|---|---|---|---|---|---|---|---|---|
| 01 | Table A-1 | Half-year | Not applicable | 3-year property | 1 | 33.33 | Percent | Open source ↗ | 2026-07-29 |
| 02 | Table A-1 | Half-year | Not applicable | 5-year property | 1 | 20.00 | Percent | Open source ↗ | 2026-07-29 |
| 03 | Table A-1 | Half-year | Not applicable | 7-year property | 1 | 14.29 | Percent | Open source ↗ | 2026-07-29 |
| 04 | Table A-1 | Half-year | Not applicable | 10-year property | 1 | 10.00 | Percent | Open source ↗ | 2026-07-29 |
| 05 | Table A-1 | Half-year | Not applicable | 15-year property | 1 | 5.00 | Percent | Open source ↗ | 2026-07-29 |
| 06 | Table A-1 | Half-year | Not applicable | 20-year property | 1 | 3.750 | Percent | Open source ↗ | 2026-07-29 |
| 07 | Table A-1 | Half-year | Not applicable | 3-year property | 2 | 44.45 | Percent | Open source ↗ | 2026-07-29 |
| 08 | Table A-1 | Half-year | Not applicable | 5-year property | 2 | 32.00 | Percent | Open source ↗ | 2026-07-29 |
| 09 | Table A-1 | Half-year | Not applicable | 7-year property | 2 | 24.49 | Percent | Open source ↗ | 2026-07-29 |
| 10 | Table A-1 | Half-year | Not applicable | 10-year property | 2 | 18.00 | Percent | Open source ↗ | 2026-07-29 |
| 11 | Table A-1 | Half-year | Not applicable | 15-year property | 2 | 9.50 | Percent | Open source ↗ | 2026-07-29 |
| 12 | Table A-1 | Half-year | Not applicable | 20-year property | 2 | 7.219 | Percent | Open source ↗ | 2026-07-29 |
| 13 | Table A-1 | Half-year | Not applicable | 3-year property | 3 | 14.81 | Percent | Open source ↗ | 2026-07-29 |
| 14 | Table A-1 | Half-year | Not applicable | 5-year property | 3 | 19.20 | Percent | Open source ↗ | 2026-07-29 |
| 15 | Table A-1 | Half-year | Not applicable | 7-year property | 3 | 17.49 | Percent | Open source ↗ | 2026-07-29 |
| 16 | Table A-1 | Half-year | Not applicable | 10-year property | 3 | 14.40 | Percent | Open source ↗ | 2026-07-29 |
| 17 | Table A-1 | Half-year | Not applicable | 15-year property | 3 | 8.55 | Percent | Open source ↗ | 2026-07-29 |
| 18 | Table A-1 | Half-year | Not applicable | 20-year property | 3 | 6.677 | Percent | Open source ↗ | 2026-07-29 |
| 19 | Table A-1 | Half-year | Not applicable | 3-year property | 4 | 7.41 | Percent | Open source ↗ | 2026-07-29 |
| 20 | Table A-1 | Half-year | Not applicable | 5-year property | 4 | 11.52 | Percent | Open source ↗ | 2026-07-29 |
| 21 | Table A-1 | Half-year | Not applicable | 7-year property | 4 | 12.49 | Percent | Open source ↗ | 2026-07-29 |
| 22 | Table A-1 | Half-year | Not applicable | 10-year property | 4 | 11.52 | Percent | Open source ↗ | 2026-07-29 |
| 23 | Table A-1 | Half-year | Not applicable | 15-year property | 4 | 7.70 | Percent | Open source ↗ | 2026-07-29 |
| 24 | Table A-1 | Half-year | Not applicable | 20-year property | 4 | 6.177 | Percent | Open source ↗ | 2026-07-29 |
| 25 | Table A-1 | Half-year | Not applicable | 5-year property | 5 | 11.52 | Percent | Open source ↗ | 2026-07-29 |
| 26 | Table A-1 | Half-year | Not applicable | 7-year property | 5 | 8.93 | Percent | Open source ↗ | 2026-07-29 |
| 27 | Table A-1 | Half-year | Not applicable | 10-year property | 5 | 9.22 | Percent | Open source ↗ | 2026-07-29 |
| 28 | Table A-1 | Half-year | Not applicable | 15-year property | 5 | 6.93 | Percent | Open source ↗ | 2026-07-29 |
| 29 | Table A-1 | Half-year | Not applicable | 20-year property | 5 | 5.713 | Percent | Open source ↗ | 2026-07-29 |
| 30 | Table A-1 | Half-year | Not applicable | 5-year property | 6 | 5.76 | Percent | Open source ↗ | 2026-07-29 |
| 31 | Table A-1 | Half-year | Not applicable | 7-year property | 6 | 8.92 | Percent | Open source ↗ | 2026-07-29 |
| 32 | Table A-1 | Half-year | Not applicable | 10-year property | 6 | 7.37 | Percent | Open source ↗ | 2026-07-29 |
| 33 | Table A-1 | Half-year | Not applicable | 15-year property | 6 | 6.23 | Percent | Open source ↗ | 2026-07-29 |
| 34 | Table A-1 | Half-year | Not applicable | 20-year property | 6 | 5.285 | Percent | Open source ↗ | 2026-07-29 |
| 35 | Table A-1 | Half-year | Not applicable | 7-year property | 7 | 8.93 | Percent | Open source ↗ | 2026-07-29 |
| 36 | Table A-1 | Half-year | Not applicable | 10-year property | 7 | 6.55 | Percent | Open source ↗ | 2026-07-29 |
| 37 | Table A-1 | Half-year | Not applicable | 15-year property | 7 | 5.90 | Percent | Open source ↗ | 2026-07-29 |
| 38 | Table A-1 | Half-year | Not applicable | 20-year property | 7 | 4.888 | Percent | Open source ↗ | 2026-07-29 |
| 39 | Table A-1 | Half-year | Not applicable | 7-year property | 8 | 4.46 | Percent | Open source ↗ | 2026-07-29 |
| 40 | Table A-1 | Half-year | Not applicable | 10-year property | 8 | 6.55 | Percent | Open source ↗ | 2026-07-29 |
| 41 | Table A-1 | Half-year | Not applicable | 15-year property | 8 | 5.90 | Percent | Open source ↗ | 2026-07-29 |
| 42 | Table A-1 | Half-year | Not applicable | 20-year property | 8 | 4.522 | Percent | Open source ↗ | 2026-07-29 |
| 43 | Table A-1 | Half-year | Not applicable | 10-year property | 9 | 6.56 | Percent | Open source ↗ | 2026-07-29 |
| 44 | Table A-1 | Half-year | Not applicable | 15-year property | 9 | 5.91 | Percent | Open source ↗ | 2026-07-29 |
| 45 | Table A-1 | Half-year | Not applicable | 20-year property | 9 | 4.462 | Percent | Open source ↗ | 2026-07-29 |
| 46 | Table A-1 | Half-year | Not applicable | 10-year property | 10 | 6.55 | Percent | Open source ↗ | 2026-07-29 |
| 47 | Table A-1 | Half-year | Not applicable | 15-year property | 10 | 5.90 | Percent | Open source ↗ | 2026-07-29 |
| 48 | Table A-1 | Half-year | Not applicable | 20-year property | 10 | 4.461 | Percent | Open source ↗ | 2026-07-29 |
| 49 | Table A-1 | Half-year | Not applicable | 10-year property | 11 | 3.28 | Percent | Open source ↗ | 2026-07-29 |
| 50 | Table A-1 | Half-year | Not applicable | 15-year property | 11 | 5.91 | Percent | Open source ↗ | 2026-07-29 |
| 51 | Table A-1 | Half-year | Not applicable | 20-year property | 11 | 4.462 | Percent | Open source ↗ | 2026-07-29 |
| 52 | Table A-1 | Half-year | Not applicable | 15-year property | 12 | 5.90 | Percent | Open source ↗ | 2026-07-29 |
| 53 | Table A-1 | Half-year | Not applicable | 20-year property | 12 | 4.461 | Percent | Open source ↗ | 2026-07-29 |
| 54 | Table A-1 | Half-year | Not applicable | 15-year property | 13 | 5.91 | Percent | Open source ↗ | 2026-07-29 |
| 55 | Table A-1 | Half-year | Not applicable | 20-year property | 13 | 4.462 | Percent | Open source ↗ | 2026-07-29 |
| 56 | Table A-1 | Half-year | Not applicable | 15-year property | 14 | 5.90 | Percent | Open source ↗ | 2026-07-29 |
| 57 | Table A-1 | Half-year | Not applicable | 20-year property | 14 | 4.461 | Percent | Open source ↗ | 2026-07-29 |
| 58 | Table A-1 | Half-year | Not applicable | 15-year property | 15 | 5.91 | Percent | Open source ↗ | 2026-07-29 |
| 59 | Table A-1 | Half-year | Not applicable | 20-year property | 15 | 4.462 | Percent | Open source ↗ | 2026-07-29 |
| 60 | Table A-1 | Half-year | Not applicable | 15-year property | 16 | 2.95 | Percent | Open source ↗ | 2026-07-29 |
| 61 | Table A-1 | Half-year | Not applicable | 20-year property | 16 | 4.461 | Percent | Open source ↗ | 2026-07-29 |
| 62 | Table A-1 | Half-year | Not applicable | 20-year property | 17 | 4.462 | Percent | Open source ↗ | 2026-07-29 |
| 63 | Table A-1 | Half-year | Not applicable | 20-year property | 18 | 4.461 | Percent | Open source ↗ | 2026-07-29 |
| 64 | Table A-1 | Half-year | Not applicable | 20-year property | 19 | 4.462 | Percent | Open source ↗ | 2026-07-29 |
| 65 | Table A-1 | Half-year | Not applicable | 20-year property | 20 | 4.461 | Percent | Open source ↗ | 2026-07-29 |
| 66 | Table A-1 | Half-year | Not applicable | 20-year property | 21 | 2.231 | Percent | Open source ↗ | 2026-07-29 |
| 67 | Table A-2 | Mid-quarter | First | 3-year property | 1 | 58.33 | Percent | Open source ↗ | 2026-07-29 |
| 68 | Table A-2 | Mid-quarter | First | 5-year property | 1 | 35.00 | Percent | Open source ↗ | 2026-07-29 |
| 69 | Table A-2 | Mid-quarter | First | 7-year property | 1 | 25.00 | Percent | Open source ↗ | 2026-07-29 |
| 70 | Table A-2 | Mid-quarter | First | 10-year property | 1 | 17.50 | Percent | Open source ↗ | 2026-07-29 |
| 71 | Table A-2 | Mid-quarter | First | 15-year property | 1 | 8.75 | Percent | Open source ↗ | 2026-07-29 |
| 72 | Table A-2 | Mid-quarter | First | 20-year property | 1 | 6.563 | Percent | Open source ↗ | 2026-07-29 |
| 73 | Table A-2 | Mid-quarter | First | 3-year property | 2 | 27.78 | Percent | Open source ↗ | 2026-07-29 |
| 74 | Table A-2 | Mid-quarter | First | 5-year property | 2 | 26.00 | Percent | Open source ↗ | 2026-07-29 |
| 75 | Table A-2 | Mid-quarter | First | 7-year property | 2 | 21.43 | Percent | Open source ↗ | 2026-07-29 |
| 76 | Table A-2 | Mid-quarter | First | 10-year property | 2 | 16.50 | Percent | Open source ↗ | 2026-07-29 |
| 77 | Table A-2 | Mid-quarter | First | 15-year property | 2 | 9.13 | Percent | Open source ↗ | 2026-07-29 |
| 78 | Table A-2 | Mid-quarter | First | 20-year property | 2 | 7.000 | Percent | Open source ↗ | 2026-07-29 |
| 79 | Table A-2 | Mid-quarter | First | 3-year property | 3 | 12.35 | Percent | Open source ↗ | 2026-07-29 |
| 80 | Table A-2 | Mid-quarter | First | 5-year property | 3 | 15.60 | Percent | Open source ↗ | 2026-07-29 |
| 81 | Table A-2 | Mid-quarter | First | 7-year property | 3 | 15.31 | Percent | Open source ↗ | 2026-07-29 |
| 82 | Table A-2 | Mid-quarter | First | 10-year property | 3 | 13.20 | Percent | Open source ↗ | 2026-07-29 |
| 83 | Table A-2 | Mid-quarter | First | 15-year property | 3 | 8.21 | Percent | Open source ↗ | 2026-07-29 |
| 84 | Table A-2 | Mid-quarter | First | 20-year property | 3 | 6.482 | Percent | Open source ↗ | 2026-07-29 |
| 85 | Table A-2 | Mid-quarter | First | 3-year property | 4 | 1.54 | Percent | Open source ↗ | 2026-07-29 |
| 86 | Table A-2 | Mid-quarter | First | 5-year property | 4 | 11.01 | Percent | Open source ↗ | 2026-07-29 |
| 87 | Table A-2 | Mid-quarter | First | 7-year property | 4 | 10.93 | Percent | Open source ↗ | 2026-07-29 |
| 88 | Table A-2 | Mid-quarter | First | 10-year property | 4 | 10.56 | Percent | Open source ↗ | 2026-07-29 |
| 89 | Table A-2 | Mid-quarter | First | 15-year property | 4 | 7.39 | Percent | Open source ↗ | 2026-07-29 |
| 90 | Table A-2 | Mid-quarter | First | 20-year property | 4 | 5.996 | Percent | Open source ↗ | 2026-07-29 |
| 91 | Table A-2 | Mid-quarter | First | 5-year property | 5 | 11.01 | Percent | Open source ↗ | 2026-07-29 |
| 92 | Table A-2 | Mid-quarter | First | 7-year property | 5 | 8.75 | Percent | Open source ↗ | 2026-07-29 |
| 93 | Table A-2 | Mid-quarter | First | 10-year property | 5 | 8.45 | Percent | Open source ↗ | 2026-07-29 |
| 94 | Table A-2 | Mid-quarter | First | 15-year property | 5 | 6.65 | Percent | Open source ↗ | 2026-07-29 |
| 95 | Table A-2 | Mid-quarter | First | 20-year property | 5 | 5.546 | Percent | Open source ↗ | 2026-07-29 |
| 96 | Table A-2 | Mid-quarter | First | 5-year property | 6 | 1.38 | Percent | Open source ↗ | 2026-07-29 |
| 97 | Table A-2 | Mid-quarter | First | 7-year property | 6 | 8.74 | Percent | Open source ↗ | 2026-07-29 |
| 98 | Table A-2 | Mid-quarter | First | 10-year property | 6 | 6.76 | Percent | Open source ↗ | 2026-07-29 |
| 99 | Table A-2 | Mid-quarter | First | 15-year property | 6 | 5.99 | Percent | Open source ↗ | 2026-07-29 |
| 100 | Table A-2 | Mid-quarter | First | 20-year property | 6 | 5.130 | Percent | Open source ↗ | 2026-07-29 |
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