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Real estate depreciation allows investors to deduct the cost of a rental property over its useful life (27.5 years for residential, 39 years for commercial in the US), reducing taxable rental income even if the property is appreciating in value.
ステップバイステップガイド
- 1Annual depreciation = (Purchase price − land value) / 27.5 years
- 2Land cannot be depreciated — only the building (typically 70–80% of purchase price)
- 3Depreciation is a "paper" deduction — it reduces taxable income without a cash outflow
- 4When you sell, depreciation is "recaptured" and taxed at up to 25%
解いた例
入力
$400,000 rental, $80,000 land value, 27.5 years
結果
$11,636/year depreciation deduction
($400k−$80k)/27.5
入力
$1,200 monthly rent, $11,636 depreciation, 25% tax bracket
結果
Save $2,909 in taxes/year
Effective after-tax rent income boosted significantly
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