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General depreciation rates

Table 1

The 1993-2005 columns list the general depreciation rates that apply for assets acquired on or after 1 April 1993. The 2005 and future years columns list the general depreciation rates for assets (other than buildings) acquired on or after 1 April 2005 and buildings acquired on or after 19 May 2005.

Estimated useful life
1993 - 2005 asset ("old") rates
2005 and future years asset ("new") rates
Assets other than buildings acquired on or after 1 April 2005
Buildings acquired on or after 19 May 2005
Years
DV rate (%)
DV rate + 20% loading (%)
SL rate (%)
SL rate + 20% loading (%)
DV rate (%)
DV rate + 20% loading (%)
SL rate (%)
SL rate + 20% loading (%)
DV rate (%)
SL rate (%)
100
2
2.4
1.5
1.8
2
2.4
1.5
1.8
1.3
1
50
4
4.8
3
3.6
4
4.8
3
3.6
3
2
33.3
6
7.2
4
4.8
6
7.2
4
4.8
4.5
3
25
7.5
9
5.5
6.6
8
9.6
6
7.2
6.5
4
20
9.5
11.4
6.5
7.8
10
12
7
8.4
8.5
5
15.5
12
14.4
8
9.6
13
15.6
8.5
10.2
11
6.5
12.5
15
18
10
12
16
19.2
10.5
12.6
13.5
8
10
18
21.6
12.5
15
20
24
13.5
16.2
0
0
8
22
26.4
15.5
18.6
25
30
17.5
21
0
0
6.66
26
31.2
18
21.6
30
36
21
25.2
0
0
5
33
39.6
24
28.8
40
48
30
36
0
0
4
40
48
30
36
50
60
40
48
0
0
3
50
60
40
48
67
80.4
67
80.4
0
0
2
63.5
76.2
63.5
76.2
100
100
100
100
0
0
1
100
100
100
100
100
100
100
100
0
0

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