# Double declining depreciation (14 sources)

> The Fixed Asset Depreciation Rates carries 14 published figures read from 7 sources' own pages, from 4 to 100 percent, read 17 October 2026.

Depreo · https://depreo.com/datasets/fixed-asset-depreciation-rates/ · computed 2026-10-18

**Range of the published figures:** 4 to 100 % (range 4 to 100 %; 14 sources with a figure; 7 of 18 sources read publish one).

7 of the 18 named sources read in full publish a figure; 11 publish none, read 17 October 2026.

## By asset class

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| asset class UK, first-year allowance, full expensing | 100 % | 100 to 100 % | 1 |
| asset class US, section 179 phase-out threshold | 4,000,000 USD | 4,000,000 to 4,000,000 USD | 1 |
| asset class US, special (bonus) depreciation allowance | 100 % | 100 to 100 % | 1 |
| asset class UK, 50% first-year allowance, special rate | 50 % | 50 to 50 % | 1 |
| asset class Canada, CCA class 1 (buildings) | 4 % | 4 to 4 % | 1 |
| asset class Canada, CCA class 3 (older buildings) | 5 % | 5 to 5 % | 1 |
| asset class Canada, CCA class 6 (frame buildings) | 10 % | 10 to 10 % | 1 |
| asset class Canada, CCA class 8 (general equipment and furniture) | 20 % | 20 to 20 % | 1 |
| asset class Canada, CCA class 10 (vehicles and computer hardware) | 30 % | 30 to 30 % | 1 |
| asset class Canada, CCA class 10.1 (passenger vehicles over the limit) | 30 % | 30 to 30 % | 1 |
| asset class Canada, CCA class 12 (tools and small assets) | 100 % | 100 to 100 % | 1 |
| asset class US federal awards, equipment capitalisation threshold | 10,000 USD | 10,000 to 10,000 USD | 1 |
| asset class UK, main rate pool writing-down allowance | 14 % | 14 to 14 % | 1 |
| asset class UK, special rate pool writing-down allowance | 6 % | 6 to 6 % | 1 |
| asset class UK, ring-fence trades main rate | 25 % | 25 to 25 % | 1 |
| asset class UK, ring-fence trades special rate | 10 % | 10 to 10 % | 1 |
| asset class UK, small pools allowance threshold | 1,000 GBP | 1,000 to 1,000 GBP | 1 |
| asset class US, de minimis safe harbor without an AFS | 2,500 USD | 2,500 to 2,500 USD | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [IRS Instructions for Form 4562](https://www.irs.gov/instructions/i4562) | 4,000,000 USD | US, section 179 phase-out threshold | 2026-10-16 |
| [2 CFR 200.439 (equipment and other capital expenditures)](https://www.ecfr.gov/current/title-2/part-200/subpart-E/subject-group-ECFR8feb98c2e3e5ad2/section-200.439) | 10,000 USD | US federal awards, equipment capitalisation threshold | 2026-10-16 |
| [IRS tangible property final regulations](https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations) | 2,500 USD | US, de minimis safe harbor without an AFS | 2026-10-16 |
| [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220) | 1,000 GBP | UK, small pools allowance threshold | 2026-10-16 |
| [GOV.UK annual investment allowance](https://www.gov.uk/capital-allowances/annual-investment-allowance) | 100 % | UK, first-year allowance, full expensing | 2026-10-17 |
| [IRS Instructions for Form 4562](https://www.irs.gov/instructions/i4562) | 100 % | US, special (bonus) depreciation allowance | 2026-10-16 |
| [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html) | 100 % | Canada, CCA class 12 (tools and small assets) | 2026-10-16 |
| [GOV.UK capital allowances rates and allowances](https://www.gov.uk/capital-allowances/rates-and-allowances) | 50 % | UK, 50% first-year allowance, special rate | 2026-10-16 |
| [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html) | 30 % | Canada, CCA class 10 (vehicles and computer hardware) | 2026-10-16 |
| [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html) | 30 % | Canada, CCA class 10.1 (passenger vehicles over the limit) | 2026-10-16 |
| [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220) | 25 % | UK, ring-fence trades main rate | 2026-10-16 |
| [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html) | 20 % | Canada, CCA class 8 (general equipment and furniture) | 2026-10-16 |
| [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220) | 14 % | UK, main rate pool writing-down allowance | 2026-10-16 |
| [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html) | 10 % | Canada, CCA class 6 (frame buildings) | 2026-10-16 |
| [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220) | 10 % | UK, ring-fence trades special rate | 2026-10-16 |
| [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220) | 6 % | UK, special rate pool writing-down allowance | 2026-10-16 |
| [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html) | 5 % | Canada, CCA class 3 (older buildings) | 2026-10-16 |
| [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html) | 4 % | Canada, CCA class 1 (buildings) | 2026-10-16 |

## The sentence each figure was read from (18)

- [IRS Instructions for Form 4562](https://www.irs.gov/instructions/i4562), read 2026-10-16: "This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $4,000,000. Also, the maximum section 179 expense deduction for sport utility vehicles (SUVs) placed in service in tax years beginning in 2025 is $31,300."
- [2 CFR 200.439 (equipment and other capital expenditures)](https://www.ecfr.gov/current/title-2/part-200/subpart-E/subject-group-ECFR8feb98c2e3e5ad2/section-200.439), read 2026-10-16: "(2) Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $10,000 or more have the prior written approval of the Federal agency or pass-through entity."
- [IRS tangible property final regulations](https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations), read 2026-10-16: "The IRS will provide audit protection to eligible businesses by not challenging the use of the new $2,500 threshold for amounts paid in tax years beginning in 2012 and prior to 2016 if the taxpayer otherwise satisfied the requirements of Treasury Regulation section 1.263(a)-1(f)(1)(ii)."
- [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220), read 2026-10-16: "Where the balance of expenditure in the main pool or the special rate pool is £1,000 or less, the small pools allowance is available instead (CA23225)."
- [GOV.UK annual investment allowance](https://www.gov.uk/capital-allowances/annual-investment-allowance), read 2026-10-17: "100% first-year allowances"
- [IRS Instructions for Form 4562](https://www.irs.gov/instructions/i4562), read 2026-10-16: "119-21, commonly known as the One Big Beautiful Bill Act, reinstated the 100% special depreciation allowance for certain qualified property acquired and placed in service after January 19, 2025 (including long production period property and certain aircraft) and certain specified plants bearing fruits and nuts planted or grafted after January 19, 2025."
- [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html), read 2026-10-16: "Class 12 (100%)"
- [GOV.UK capital allowances rates and allowances](https://www.gov.uk/capital-allowances/rates-and-allowances), read 2026-10-16: "Full expensing and 50% first-year allowance"
- [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html), read 2026-10-16: "Class 10 (30%)"
- [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html), read 2026-10-16: "Class 10.1 (30%)"
- [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220), read 2026-10-16: "The main rate of WDA is 25%"
- [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html), read 2026-10-16: "Class 8 (20%)"
- [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220), read 2026-10-16: "The main rate of WDA for chargeable periods beginning on or after: 1 April 2026 for Corporation Tax or 6 April 2026 for Income Tax is 14% (FA 2026)"
- [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html), read 2026-10-16: "Class 6 (10%)"
- [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220), read 2026-10-16: "The special rate of WDA is 10%"
- [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220), read 2026-10-16: "The special rate of WDA for chargeble periods beginning on or after: 1 or 6 April 2019 is 6% (FA 2018)"
- [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html), read 2026-10-16: "Class 3 (5%)"
- [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html), read 2026-10-16: "Most of the classes and rates are listed at Capital cost allowance (CCA) classes. Class 1 (4%)"

## Read in full, publishes no figure

- [IRS Publication 946 (How To Depreciate Property)](https://www.irs.gov/publications/p946), read 2026-09-11: every candidate on the page was refused
- [IRS About Form 4562](https://www.irs.gov/forms-pubs/about-form-4562), read 2026-09-11: read in full and no accepted figure on the page
- [26 CFR 1.263(a)-1 (capital expenditures, de minimis election)](https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.263(a)-1), read 2026-10-16: every candidate on the page was refused
- [HMRC Capital Allowances Manual CA23084](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23084), read 2026-09-11: every candidate on the page was refused
- [Capital Allowances Act 2001](https://www.legislation.gov.uk/ukpga/2001/2/contents), read 2026-10-16: every candidate on the page was refused
- [ATO depreciation and capital expenses and allowances](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances), read 2026-10-09: read in full and no accepted figure on the page
- [ATO effective life of an asset](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/general-depreciation-rules-capital-allowances/effective-life-of-an-asset), read 2026-10-09: read in full and no accepted figure on the page
- [ATO effective life determinations, rulings and law](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/in-detail/effective-life/capital-allowances-effective-life-determinations-rulings-and-law), read 2026-10-16: read in full and no accepted figure on the page
- [CRA claiming capital cost allowance](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance.html), read 2026-09-18: every candidate on the page was refused
- [CRA T4002 business and professional income guide](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002.html), read 2026-09-25: read in full and no accepted figure on the page
- [GFOA capitalisation thresholds best practice](https://www.gfoa.org/materials/establishing-appropriate-capitalization-thresholds-for), read 2026-09-25: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 18 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 14 figures, never sentences; 81 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per asset class: the recovery period or effective life, the permitted method (200% declining balance, 150%, straight line, pooled), the writing-down rate and the capitalisation threshold, each quoted verbatim from the authority with its effective date; the cross-jurisdiction comparison - how many years the same asset takes to write off in the US, UK, Australia and Canada, and which allows the fastest first-year relief - is the figure nobody publishes; changed-since the previous read, which is the news at each rate-year turn

## Sources

- [IRS Publication 946 (How To Depreciate Property)](https://www.irs.gov/publications/p946) (the publisher's own terms; quoted for reporting and comment)
- [IRS Instructions for Form 4562](https://www.irs.gov/instructions/i4562) (the publisher's own terms; quoted for reporting and comment)
- [IRS About Form 4562](https://www.irs.gov/forms-pubs/about-form-4562) (the publisher's own terms; quoted for reporting and comment)
- [IRS tangible property final regulations](https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations) (the publisher's own terms; quoted for reporting and comment)
- [26 CFR 1.263(a)-1 (capital expenditures, de minimis election)](https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/section-1.263(a)-1) (the publisher's own terms; quoted for reporting and comment)
- [2 CFR 200.439 (equipment and other capital expenditures)](https://www.ecfr.gov/current/title-2/part-200/subpart-E/subject-group-ECFR8feb98c2e3e5ad2/section-200.439) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK capital allowances rates and allowances](https://www.gov.uk/capital-allowances/rates-and-allowances) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK annual investment allowance](https://www.gov.uk/capital-allowances/annual-investment-allowance) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Capital Allowances Manual CA23220 (WDA rates)](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23220) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Capital Allowances Manual CA23084](https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23084) (the publisher's own terms; quoted for reporting and comment)
- [Capital Allowances Act 2001](https://www.legislation.gov.uk/ukpga/2001/2/contents) (the publisher's own terms; quoted for reporting and comment)
- [ATO depreciation and capital expenses and allowances](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances) (the publisher's own terms; quoted for reporting and comment)
- [ATO effective life of an asset](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/general-depreciation-rules-capital-allowances/effective-life-of-an-asset) (the publisher's own terms; quoted for reporting and comment)
- [ATO effective life determinations, rulings and law](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/in-detail/effective-life/capital-allowances-effective-life-determinations-rulings-and-law) (the publisher's own terms; quoted for reporting and comment)
- [CRA classes of depreciable property (CCA)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/classes-depreciable-property.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA claiming capital cost allowance](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA T4002 business and professional income guide](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4002.html) (the publisher's own terms; quoted for reporting and comment)
- [GFOA capitalisation thresholds best practice](https://www.gfoa.org/materials/establishing-appropriate-capitalization-thresholds-for) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Fixed Asset Depreciation Rates carries 14 published figures read from 7 sources' own pages, from 4 to 100 percent, read 17 October 2026.
- 7 of the 18 named sources read in full publish a figure; 11 publish none, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class UK, first-year allowance, full expensing: median 100 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class US, section 179 phase-out threshold: median 4,000,000 USD across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class US, special (bonus) depreciation allowance: median 100 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class UK, 50% first-year allowance, special rate: median 50 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class Canada, CCA class 1 (buildings): median 4 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class Canada, CCA class 3 (older buildings): median 5 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class Canada, CCA class 6 (frame buildings): median 10 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class Canada, CCA class 8 (general equipment and furniture): median 20 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class Canada, CCA class 10 (vehicles and computer hardware): median 30 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class Canada, CCA class 10.1 (passenger vehicles over the limit): median 30 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class Canada, CCA class 12 (tools and small assets): median 100 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class US federal awards, equipment capitalisation threshold: median 10,000 USD across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class UK, main rate pool writing-down allowance: median 14 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class UK, special rate pool writing-down allowance: median 6 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class UK, ring-fence trades main rate: median 25 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class UK, ring-fence trades special rate: median 10 percent across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class UK, small pools allowance threshold: median 1,000 GBP across 1 source, read 17 October 2026.
- Fixed Asset Depreciation Rates, asset class US, de minimis safe harbor without an AFS: median 2,500 USD across 1 source, read 17 October 2026.

Cite as: "Depreo Fixed Asset Depreciation Rates", updated 2026-10-18, https://depreo.com/datasets/fixed-asset-depreciation-rates/.

CSV: https://depreo.com/datasets/fixed-asset-depreciation-rates.csv
JSON: https://depreo.com/datasets/fixed-asset-depreciation-rates.json
Embed (plain HTML, static link back): see https://depreo.com/datasets/fixed-asset-depreciation-rates/#median