Free Depreciation Calculator for Vehicles
Depreciation (AfA) is an important tax instrument for car dealers and business owners. Whether demo vehicles, company cars or workshop vehicles – correct depreciation reduces the tax burden and must be properly documented in the accounts. Our free depreciation calculator computes the annual and monthly depreciation for vehicles according to current guidelines.
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Vehicle Depreciation: The Basics
Vehicles used for business purposes can be depreciated for tax purposes. Depreciation spreads the acquisition costs over the useful life and thus reduces the annual profit – and therefore the tax burden.
Useful Life According to Depreciation Tables
The Federal Ministry of Finance specifies the standard useful life in the official depreciation tables:
- Passenger cars: 6 years
- Trucks: 9 years
- Trailers: 11 years
- Motorcycles: 7 years
- Electric vehicles: 6 years (special provisions may apply)
Straight-Line Depreciation
The most common method is straight-line depreciation: the acquisition costs are distributed evenly over the useful life.
Formula: Annual depreciation = Acquisition costs / Useful life
Example: A company car with net acquisition costs of 36,000 euros is depreciated over 6 years: 36,000 / 6 = 6,000 euros per year or 500 euros per month.
Relevant Scenarios for Car Dealers
Demo Vehicles
Demo vehicles that are assigned to the business and not intended for immediate resale are depreciated as fixed assets. Once the demo vehicle is designated for sale, it is reclassified as current assets.
Company Cars
Company cars of the dealer or their employees are depreciated over the standard 6 years. If used privately, the 1-percent rule or a vehicle logbook must additionally be considered.
Workshop Equipment and Transport Vehicles
Tow trucks, vans and other commercial vehicles are depreciated according to the respective depreciation table. The useful life varies depending on the vehicle type.
Low-Value Assets (GWG)
Due to their value, vehicles practically never fall under the low-value asset rules (threshold: 800 euros net). However, accessories and equipment parts can be expensed immediately as low-value assets.
Important Notes on Vehicle Depreciation
- Assessment Basis: Depreciation is calculated on the basis of net acquisition costs (with input tax deduction) or gross acquisition costs (without input tax deduction).
- Pro-Rata Depreciation: In the year of acquisition, depreciation is only calculated pro rata (1/12 of the annual depreciation per month).
- Special Depreciation: Small and medium-sized businesses can, under certain conditions, claim special depreciation under §7g EStG – up to 20 percent additionally in the first five years.
- Trading Stock: Vehicles in trading stock (current assets) are not depreciated but recorded as cost of goods sold upon sale.
Depreciation Management with AutoPult
This calculator gives you a quick orientation. For ongoing accounting, however, you need a system that automatically identifies depreciation-relevant vehicles, calculates the depreciation and prepares the data for your tax advisor. AutoPult automatically distinguishes between trading stock and fixed assets and delivers all necessary data via DATEV export to your tax advisor.