Real Estate Depreciation ची गणना कशी करावी

Real Estate Depreciation म्हणजे काय?

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.

चरण-दर-चरण मार्गदर्शक

1. 1Annual depreciation = (Purchase price − land value) / 27.5 years
2. 2Land cannot be depreciated — only the building (typically 70–80% of purchase price)
3. 3Depreciation is a "paper" deduction — it reduces taxable income without a cash outflow
4. 4When you sell, depreciation is "recaptured" and taxed at up to 25%

Worked Examples