Depreciation Calculator

Depreciation by straight-line or written-down value method, year-one charge and the book value after any number of years.

Income-tax block rates: 15% plant & machinery, 40% computers, 10% buildings, 10% furniture.
Book value after those years
—
Year-1 depreciation—
Total depreciation so far—

How to use the Depreciation calculator

  1. Enter asset cost, salvage value, method, useful life, wDV rate and show book value after.
  2. Read the book value after those years at the top of the result, with year-1 depreciation, total depreciation so far underneath. It updates as you type.
  3. Change one input at a time to see what moves the answer most, then save the result with Copy link or Download PDF.

About this tool

SLM spreads cost evenly over the life; WDV charges a fixed percentage of the remaining value, so it is higher in early years. Income tax uses WDV block rates.

Worked example

With asset cost of ₹5,00,000, salvage value of ₹25,000, method of Written-down value (WDV), useful life of 8 years, wdv rate of 15% and show book value after of 3 years:

Book value after those years₹3,07,062
Year-1 depreciation₹75,000
Total depreciation so far₹1,92,938

Built and reviewed by Savitar Finance (savitarfinance@gmail.com). Rules and rates last checked October 2026. How we calculate · Report a problem

Questions people ask

Which depreciation method does income tax use?

Written-down value on blocks of assets, at rates set in the rules. Assets used under 180 days in the first year get half the rate that year.

What is salvage value?

What you expect to sell the asset for at the end of its useful life.