MACRS depreciation calculator
Tax depreciation by year for the GPU servers you buy.
Fine-tune
2026 deduction for 1 B300 server ($550K)
$550K
- Section 179
- $0
- Bonus
- $550K
- MACRS
- $0
Deduction by year
| Year | MACRS rate | Deduction | Basis left |
|---|---|---|---|
| 2026 | - | $550K | $0 |
Half-year: as the only property placed in service this year, none of its basis went into service in the last three months. Nothing is left for MACRS.
Deductions only, for a calendar tax year and 100% business use. Not tax advice.
How the schedule is figured
Section 179 first, then bonus, then MACRS. Your section 179 amount comes off the cost, bonus depreciation applies to what is left, and the rest is spread over the recovery period with the percentage tables in IRS Publication 946.
Servers are 5-year property. Computers and peripheral equipment are qualified technological equipment, which MACRS recovers over 5 years. Other data center equipment can fall in longer classes.
The convention sets how much of year one counts. Half-year treats the servers as placed in service mid-year, so 5-year property deducts 20% in year one and 32% in year two. If more than 40% of the basis you placed in service that year went in during the last three months, mid-quarter applies instead. “40% test” runs it as if these servers were all you placed in service that year.
The rules behind each step. Bonus depreciation, section 179, recapture and state rules are in the accelerated depreciation guides.
Planning to buy GPU servers?
- A call with our CTO about what you need
- Ballpark costs and timelines for your budget
- A straight answer if it’s not a fit
Prefer email? hello@amcompute.com
Questions about the calculator
- What bonus percentage should I enter?
- For qualified property acquired and placed in service after January 19, 2025, the special depreciation allowance is 100% unless you elect out (Publication 946, chapter 3), which is where the calculator starts. Property acquired earlier gets less.
- Does it check the section 179 limit?
- It flags an amount above the dollar limit for 2025 or 2026. It does not apply the phase-out or the business income limit, which depend on everything else you bought and earned that year.
- Does it estimate my tax?
- No. It shows deductions by year. What they save depends on your entity, income, and state.