Asset Depreciation Calculator | Asset Manager
Calculate your asset's tax depreciation online for free. The calculator supports straight-line and accelerated depreciation per the Income Tax Act, all 6 depreciation groups, and capital improvements. The result is a complete depreciation schedule for the entire depreciation period.
Enter asset details
Capital Improvements
No capital improvements. Click "Add" to enter a modernization or reconstruction.
How tax depreciation works
Straight-line depreciation
Depreciation is calculated from the entry cost using annual rates. The rate is lower in the first year and higher in subsequent years. A different rate applies to an increased entry cost (after capital improvement).
Accelerated depreciation
In the first year, depreciation is calculated as the entry cost divided by a coefficient. In subsequent years, it is twice the book value divided by the difference between the coefficient and the number of years depreciated.
Extraordinary depreciation (§30a)
The law allows extraordinary depreciation for Groups 1 and 2. Group 1 assets can be depreciated over 12 months, Group 2 over 24 months. Beneficial for quickly reducing the tax base. Capital improvements cannot be applied.
Capital improvement
Expenditures on completed modernizations exceeding CZK 80,000 per year increase the asset's entry cost. Depreciation is recalculated from the new cost.
Depreciation groups
The Income Tax Act divides tangible assets into 6 groups: from 3 years (computers) to 50 years (office buildings).
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