2025 Bonus Depreciation Rate Calculator. Bonus depreciation ramped down to 80% in 2023, and will be reduced to 60% for 2025. Supports qualified property, vehicle maximums, 100% bonus, & safe harbor rules.
In 2025, the bonus depreciation rate is set to reduce from 80% to 60%. The bonus depreciation deduction limit for the 2023 tax year is 80% of the asset cost, down from 100% in 2022.