Property Depreciation Calculator

Calculate property tax depreciation. Depreciation group 5 (30 years) and 6 (50 years), linear and accelerated methods.

Property depreciation under Czech law

Property tax depreciation is governed by Sections 26-32 of the Income Tax Act. Properties are classified into depreciation group 5 (residential buildings, 30 years) or 6 (administrative buildings, 50 years).

The taxpayer may choose linear (straight-line) or accelerated depreciation. The linear method provides a constant annual depreciation; the accelerated method gives higher depreciation in the early years.

Important: Land is never depreciated - the land value must be excluded from the purchase price. Depreciation is a tax-deductible expense for rental income.

More calculators for landlords

  • Rental Yield Calculator

    Calculate rental profitability, net income and payback period for a property investment. Compare gross vs net return including costs and vacancy. Try for free.

  • Rental Income Tax Calculator

    Calculate income tax on rental property income. Compare flat-rate vs actual expense deductions, depreciation and mortgage interest, and see net profit after tax. Try for free.

  • Security Deposit Calculator

    Calculate the correct security deposit amount, capped at three times the monthly rent, and estimate the interest accrued for return to the tenant. Try for free.

  • Security Deposit Interest Calculator for Landlords

    Fast security deposit interest calculator. Enter deposit amount, annual rate and term, get rental deposit interest instantly.

  • Inflation Rent Increase Calculator

    Calculate new rent using an inflation clause from CZSO data. CPI-based indexation, free online.

  • Mortgage Rate Comparison 2026

    Compare current mortgage rates from Czech banks, calculate the monthly payment and review fixation periods of 1 to 10 years. Find the best mortgage, updated daily. Try for free.

Property depreciation calculator: quick and clear calculation

The depreciation calculator provides an indicative schedule of tax depreciation for a property. Prepare the acquisition cost, year of purchase, and depreciation group. The acquisition cost includes purchase costs and fees related to acquisition and placing the asset into use. After entering the data you will see the annual depreciation and its cumulative total over time, which you can use when determining the tax base for rental income or for internal cost planning.

Tax depreciation is based on tax rules and determines how much expense can be recognized each year. Accounting depreciation is set by the company according to actual useful life and is used for accounting reports. Landlords usually track tax depreciation for filing purposes, accountants for internal reporting. When evaluating returns, compare the depreciation schedule with rental income and other costs so you have a clear view of cash flow and profit.

The schedule may change when the property undergoes major improvements, its use changes, or it is sold. Maintain complete documentation for acquisition, improvements, and lease agreements, and update it regularly. Save the calculation results with your records so they are at hand for any review. You can keep your rental documents and contracts in Grento in one place, together with a portfolio and payments overview.

How does the property depreciation calculator work?

Enter the acquisition cost, year of purchase, and depreciation group. The calculator computes annual and cumulative depreciation over time. The result serves as an indicative plan for rental income taxes or for internal budgets. Save it with your records and update the calculation when inputs change.

What is the acquisition cost for depreciation?

It is the cost of acquiring the property and placing it into use. It usually includes the purchase price and related acquisition expenses. If you acquired several items at once, record them separately so depreciation matches the actual assets. Always rely on verifiable documents.

How to choose the depreciation group for an apartment or house?

The depreciation group is determined by the nature of the asset and how it is used. For correct classification, base it on applicable rules and the asset description in accounting and tax guidance. If you are unsure, consult an accountant. The correct group significantly affects the pace of depreciation.

Can you depreciate a property when renting out an apartment?

Yes, if you meet the conditions for claiming expenses related to the rental. Depreciation then reduces the tax base from rental income. Make sure the property is correctly classified and that you keep appropriate records. Your choice of expense method affects whether you can use depreciation.

What is the difference between tax and accounting depreciation and which calculator should I use?

Tax depreciation is governed by tax rules and defines deductible expenses for filing. Accounting depreciation is based on economic useful life and is used for reporting. If you need a basis for taxes, choose the calculation under tax rules. For internal reporting, track accounting depreciation according to your policy and records.