Bonus Depreciation In 2025

Bonus Depreciation In 2025. Under current law, 100% bonus depreciation will be phased out in steps for property placed in service in calendar years 2023 through 2027. When planning for future investments, businesses should be aware of the declining bonus depreciation rates beyond 2025:

Making 100 percent bonus depreciation permanent is more costly under permanently higher inflation. 100% bonus depreciation will begin to phase out after 2022, with qualifying property getting only an 80% bonus deduction in 2023 and less in later years.