About this guide

IR265 lists general diminishing value and straight-line depreciation rates for business assets.

Using the rates

Find the closest asset class and check the acquisition date and method before calculating depreciation. The online depreciation rate finder may be easier for a specific asset.

Related forms

• IR260 – Depreciation guide for businesses
• IR260A – Provisional depreciation rate application
• IR260B – Special depreciation rate application

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