AfA Calculator
Free depreciation calculator under §7 Abs. 4 EStG. Enter a purchase price and year, get a full-year and pro-rated AfA.
Total acquisition price, including notary and land-transfer tax if you include them in the basis.
Default 80 %. Increase for city-center plots, decrease for rural land.
§7 Abs. 4 Nr. 2a EStG
- Building basis (AfA-Bemessungsgrundlage)
- €336,000.00
- Land value (Grund-und-Boden, not depreciable)
- €84,000.00
- Full-year AfA (2.0 %)
- €6,720.00
- AfA 2025 (12 / 12 months)
- €6,720.00
This value goes into Anlage V Zeile 33 for tax year 2025.
How this calculator works
AfA (Absetzung für Abnutzung) depreciates the building portion of your rental property at a fixed rate per year under §7 Abs. 4 EStG. Land (Grund-und-Boden) is excluded.
The default building share is 80 %, the default land share 20 % — the Finanzamt accepts this split when nothing more specific is known. City-center properties usually have a higher land share (30 – 40 %); countryside plots can be 10 – 15 %.
The three depreciation rates: 2.0 % (50 years, post-1925 buildings), 2.5 % (40 years, pre-1925), 3.0 % (33 years, new construction completed after 2023).
The first-year AfA is pro-rated by whole months of ownership. If you bought on 1 September, you get 4/12 of the full-year figure.
Need the full picture?
The full Anlage V Easy wizard handles AfA, Werbungskosten, Mieteinnahmen, the 15 % test, WEG — and outputs an ELSTER preparation report you copy into ELSTER yourself. €79 one-time.
Start the wizard