Depreciation Calculator

Straight-line and diminishing-value depreciation.

NZ$
NZ$
years
Annual depreciation
$3,600
YearDepreciationBook value
1$3,600$16,400
2$3,600$12,800
3$3,600$9,200
4$3,600$5,600
5$3,600$2,000

About this calculator

Two NZ-recognised methods: straight-line (equal each year) and diminishing-value (% of remaining book each year).

  • Inland Revenue publishes asset-class rates for both methods.
  • Once you've picked a method for an asset you must stick with it.

Frequently asked questions

Which method should I use?
DV typically gives bigger early deductions. SL is simpler and more predictable. Both are accepted by IRD provided you apply the published rate for the asset class.

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Calculator NZ provides general information only. For decisions with significant financial, medical or legal consequence please consult a qualified professional.