Business asset depreciation calculator
Enter the purchase price excluding VAT, the residual value (restwaarde) and the useful life. You will see the depreciation per year and whether you stay under the maximum.
You depreciate €500.00 per year.
| Purchase costs excluding VAT | €3,000.00 |
|---|---|
| Residual value | €500.00 |
| Amount to depreciate | €2,500.00 |
| Useful life | 5 years |
| Depreciation per year | €500.00 |
| Maximum per year (20%) | €600.00 |
How to calculate depreciation
| Step | Formula |
|---|---|
| Amount to depreciate | purchase costs minus residual value |
| Depreciation per year | amount to depreciate divided by useful life |
| Maximum per year | 20% of the purchase costs |
An example. You buy a camera for €3,000.00 excluding VAT. You use it for 5 years and afterwards it is still worth €500.00. To depreciate: €3,000.00 minus €500.00 is €2,500.00. Per year: €2,500.00 divided by 5 is €500.00. The maximum is 20% of €3,000.00, so €600.00. At €500.00 per year you stay under it.
Note. The 20% limit applies to most business assets. For goodwill it is 10% per year and different rules apply to buildings.
If the asset costs less than €450, you do not depreciate it. You then deduct the full amount at once. Read more at depreciating small investments.
Questions
Do I depreciate the amount with or without VAT?
Without VAT, if you reclaim the VAT through your VAT return (btw-aangifte). If you have no right to deduct VAT, you depreciate the amount including VAT.
What if I buy the asset later in the year?
Then you only depreciate for the months you use it that year. If you buy in October, that year counts for 3 of the 12 months.
Can I depreciate faster than 20% per year?
Only with random depreciation (willekeurige afschrijving). It applies to starters and to environmentally friendly business assets, among others. Ask your accountant if you qualify.
Is what I enter stored?
No. The calculation happens when the page loads and nothing is stored.
Read next
Sources
A calculator, not tax advice. Amounts are for 2026, updated 24 September 2026. Nothing you enter is kept. Also available as Markdown.