Depreciation Calculator 2026 (AfA)
The depreciation calculator 2026 instantly shows whether your purchase qualifies as a GWG (immediate deduction) or needs to be depreciated over its useful life. Since 2021, laptops and computers are always fully deductible in year one — regardless of price. Enter your purchase price and see your AfA schedule.
Below 10% business use, the tax office usually won't accept the deduction.
Depreciation schedule
| Year | Deduction | Remaining |
|---|
How Depreciation (AfA) Works
Expensive purchases over €800 net are deducted over their useful life — this is called AfA (Absetzung für Abnutzung). Each year, you deduct an equal portion.
Legal basis: § 7 Abs. 1 EStG
GWG — Immediate Deduction up to €800 Net
Geringwertige Wirtschaftsgüter (low-value assets) with a net purchase price up to €800 (= €952 gross incl. 19% VAT) can be fully deducted in the purchase year.
Special Rule: Digital Assets
Since the BMF ruling of Feb 26, 2021, computers, laptops, monitors, printers, tablets, and software can be fully deducted in the purchase year — regardless of price.
Important: This rule does NOT apply to smartphones (still 5 years).
Business Use
Only the business-use portion is deductible. Below 10% business use, the tax office usually won't accept it. Above 90%, they often accept 100%.
More on this topic: Deducting expensive purchases and the Work expenses calculator
📖 Related Article
GWG or depreciation? Everything about deducting work equipment — with the digital asset special rule.
Read more →
How Restio helps
This calculator shows depreciation for ONE item. Restio tracks ALL your depreciations automatically — over years. No spreadsheets, no forgetting.
Frequently Asked Questions
What's the difference between GWG and AfA? ▼
GWG (low-value assets) up to €800 net are immediately fully deductible. More expensive items are depreciated over their useful life via AfA — e.g., a desk over 13 years.
Can I deduct my laptop immediately? ▼
Yes! Since 2021, computers, laptops, monitors, and peripherals have a 1-year useful life — so they're immediately fully deductible, regardless of price.
What if I also use the item privately? ▼
You can only deduct the business-use portion. Below 10% business use, the tax office usually won't accept the deduction.
What does pro-rata depreciation mean? ▼
In the purchase year, you only count months from the purchase date. If you buy a desk in October, you deduct only 3/12 of the annual depreciation in the first year.
Does the special rule apply to smartphones? ▼
No! Smartphones still have a 5-year useful life. The 1-year rule only applies to computers, laptops, monitors, printers, tablets, and related software.
Find hidden deductions with Restio — try free