Cost Segregation Topic Pages
Bonus depreciation rate by acquisition year and per-property-type cost-segregation explainers — each with a worked numerical example computed live by our feasibility engine.
Bonus depreciation rate by year
2017 — 100%
TCJA-era full bonus
2018 — 100%
TCJA-era full bonus
2019 — 100%
TCJA-era full bonus
2020 — 100%
TCJA-era full bonus
2021 — 100%
TCJA-era full bonus
2022 — 100%
TCJA-era full bonus
2023 — 80%
TCJA phase-down (80%)
2024 — 60%
TCJA phase-down (60%)
2025 — 100%
Bimodal under OBBBA
2026 — 100%
OBBBA-permanent 100%
2027 — 100%
OBBBA-permanent 100%
2028 — 100%
OBBBA-permanent 100%
2029 — 100%
OBBBA-permanent 100%
2030 — 100%
OBBBA-permanent 100%
By property type
Long Term Rental
10.0% / 7.0% baseline
Short Term Rental
13.0% / 8.0% baseline
Apartment Complex
13.0% / 9.0% baseline
Commercial Office
10.0% / 8.0% baseline
Commercial Retail
12.0% / 10.0% baseline
Commercial Restaurant
22.0% / 10.0% baseline
Warehouse
6.0% / 8.0% baseline
Medical Dental
21.0% / 8.0% baseline
Hotel
18.0% / 10.0% baseline
Auto Dealership
12.0% / 17.0% baseline