Depreciation — comparative schedule
Straight-line: initial value × rate. Declining: opening annual balance × rate × factor, switching permanently to straight-line when higher. Final charge cannot exceed remaining value.
Sources and adopted values
Result breakdown
| Year | Charge | Balance |
|---|---|---|
| Fill in the fields above — the result is computed on this page. | ||
How do I use this page?
- Enter data and choose a scenario.
- Click Calculate and inspect the result.
What this page does not do: Comparative schedule, not a tax ledger. Confirm classification, rate and method eligibility. Excludes residential property, car caps and EUR 50,000 de minimis relief. One-off mode only for low-value assets up to PLN 10,000.
Further reading
Theory — Depreciation
Straight-line: initial value × rate. Declining: opening annual balance × rate × factor, switching permanently to straight-line when higher. Final charge cannot exceed remaining value. Both methods allow 1–12 depreciation months in the first year. Declining and straight-line annual amounts are compared before prorating the first year. Depreciation normally starts in the month following entry in the asset register. A KŚT code does not by itself determine the tax rate: verify the statutory schedule. Declining depreciation is checked against groups 3–6 and 8, and transport in group 7 excluding passenger cars 741. Land, residential buildings 110 and residential units 122 are excluded. This is not a complete classification catalogue; confirm any other specific exclusions.
Frequently asked questions
How does the calculation work?
What are the limitations?
When does depreciation start?
How is the KŚT code checked?
See also
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