German AfA calculator: get your rental depreciation figure
This free AfA calculator turns your documented purchase price, building share, selected §7 Abs. 4 rate and acquisition date into the annual and first-year depreciation figure for a German rental property. It separates land, shows the building basis and points you to the relevant Anlage V lines. No signup required.
Total acquisition price, including notary and land-transfer tax if you include them in the basis.
Enter the percentage documented in the purchase contract or supported by the BMF allocation tool.
§7 Abs. 4 Nr. 2b EStG
Enter a documented building share to compute your AfA.
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.
No building share is pre-filled. Enter a split supported by documented economic values: start with a defensible allocation in the purchase contract and local land-value evidence, then use the BMF Kaufpreisaufteilung work aid when needed. An arbitrary 80/20 split is not a safe filing basis.
The three linear depreciation rates under §7 Abs. 4 Nr. 2 EStG are: 3.0 % for buildings completed from 2023 (letter a), 2.0 % for buildings completed from 1925 through 2022 (letter b), and 2.5 % for buildings completed before 1925 (letter c).
The first-year AfA is pro-rated by calendar month; the acquisition month counts in full. If you bought on 15 September, you get 4/12 of the full-year figure.
Last reviewed: by Yann Lephay.
Turn the AfA result into your ESt 1 C + Anlage V report
For one supported long-term rental property owned by one non-resident, Anlage V Easy combines AfA with Mieteinnahmen, Werbungskosten, the 15 % test and WEG. You receive an ESt 1 C + Anlage V preparation report and copy the figures into ELSTER yourself. €79 one-time.
Prepare my ESt 1 C + Anlage V report · €79Use a Steuerberater for multiple properties, joint ownership, commercial or short-term rental, an unclear building/land allocation, or complex cross-border tax. Anlage V Easy does not file directly through ELSTER and does not generate official pre-filled forms.