Rate for:

Depreciation rates

Depreciation rates  
Balance group a (office machinery, etc.) 30 %
Balance group b (acquired commercial value) 20 %
Balance group c (road trains, lorries, buses, vans, etc.)* 20/24 %
Balance group d (cars, machinery and fixtures and fittings, etc.)** 20 %
Balance group e (ships, rigs, etc.) 14 %
Balance group f (aircraft, helicopters) 12 %
Balance group g (plant for the transmission and distribution of electrical power and electrotechnical equipment in power enterprises) 5 %
***Balance group h (buildings and installations, hotels, etc.) *** 4 (6/10) %
Balance group i (commercial buildings) 2 %
Balance group j (technical installations in commercial buildings and other industrial buildings) 10 %


* The depreciation rate rises to 22 % for lorries, road trains and buses from 2015.

** A rate of 10 % initial depreciation was introduced for fixed assets in balance group d from 2014.

*** Buildings with such a basic construction that the period of use must be assumed to be not more than 20 years can be depreciated at the rate of 10 %. The 10% rate also applies to installations where the period of use must be assumed to be not more than 20 years. Livestock buildings in the agriculture sector can be depreciated at the higher rate of 6 %.