Bonus depreciation in 2030: 100% under OBBBA-permanent 100%

The 2030 IRC §168(k) bonus depreciation rate is 100%. OBBBA §70301 (Public Law 119-21, signed July 4, 2025) made 100% bonus depreciation permane. With a worked $500k rental example.

The 2030 bonus rate at a glance

Property acquired and placed in service in 2030 is eligible for a 100% bonus depreciation rate under IRC §168(k). The applicable regime is OBBBA-permanent 100%.

OBBBA §70301 (Public Law 119-21, signed July 4, 2025) made 100% bonus depreciation permanent for property acquired after January 19, 2025. There is no scheduled phase-down. IRS Notice 2026-11 confirmed the implementation.

How a sample $500k rental looks under the 2030 rate

To make the rate concrete, here is a worked feasibility estimate for a long-term rental purchased in 2030 for the calculator's standard sample inputs (32% federal marginal bracket, real-estate professional status):

Purchase price $500,000

Land allocation $100,000

Depreciable basis $400,000

Reclassified (5/7/15-yr) 18.5%

Year-1 deduction (cost-seg) $80,421

Year-1 deduction (standard) $7,879

Estimated Year-1 federal tax effect (32%) ~$25,735

Numbers are estimates from the live engine; results are not guaranteed and will vary for any specific property.

What changes about 2030 vs. other years

100% permanent under OBBBA — the same rate as 2017-2022. There is no phase-down on the books.

Run the numbers on your specific property

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Open the calculator with these values prefilled

Sources

IRC §168(k) as amended by OBBBA §70301 (Pub. L. 119-21)

IRS Notice 2026-11

IRS Publication 946 (How to Depreciate Property)

TCJA §13201 (pre-OBBBA phase-down rates for 2023/2024)

Disclaimer. This page describes general federal tax concepts. TaxProtestTx (Nought Labs LLC) is a feasibility-screening tool, not tax advice or a cost segregation study. The calculator output cannot be relied on under Treasury Circular 230. Consult a qualified CPA, EA, or attorney before filing. Results are not guaranteed.