Rekenbox · 2026
Depreciation and book value calculator
Book value, residual value and annual depreciation.- Annual economic depreciation
- €1,800.00
- Residual value
- €1,000.00
Depreciation schedule
| Year | Opening value | Depreciation | Closing value |
|---|---|---|---|
| 2026 | €10,000.00 | €1,800.00 | €8,200.00 |
| 2027 | €8,200.00 | €1,800.00 | €6,400.00 |
| 2028 | €6,400.00 | €1,800.00 | €4,600.00 |
| 2029 | €4,600.00 | €1,800.00 | €2,800.00 |
| 2030 | €2,800.00 | €1,800.00 | €1,000.00 |
Assumptions, sources and version
2026 · nl-2026.1 · v2026.1
- Straight-line and time-apportioned; at most 20% of acquisition cost annually (goodwill 10%). Excludes buildings and accelerated depreciation.
- Belastingdienst — afschrijven op bedrijfsmiddelen (2026-09-04)
Complete PDF report for your records · €19
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Understand your result
How this tool works
Economic depreciation spreads cost less residual value over useful life. The tax calculation limits the annual amount for the selected asset type. The first year uses the number of months you enter.
Common questions
Can I use this for a building?
No. The tool supports movable business assets and goodwill. Building rules, floor values and accelerated depreciation are not included.
Do I have to pay for the schedule?
No. The available schedule export is free. A detailed report and saving in your account are optional extras.
Which details do you need?
- Acquisition cost
- Residual value
- Useful life in years
- Months used in first year
- Asset type
Limits of this tool
- Straight-line and time-apportioned; at most 20% of acquisition cost annually (goodwill 10%). Excludes buildings and accelerated depreciation.
Year: 2026 · Version 2026.1
Sources for this tool
- Belastingdienst — afschrijven op bedrijfsmiddelen · calculation source checked 2026-09-04
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-04. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.