About the Depreciation WDV Calculator
What is the Depreciation WDV Calculator?
Under the Income Tax Act, depreciation is claimed on the written-down value (WDV) of each block of assets at a fixed rate. This WDV depreciation calculator applies the rate to the declining balance each year.
If an asset is put to use for less than 180 days in the year you buy it, only half the rate is allowed that year.
How to use the Depreciation WDV Calculator
- Asset Cost (₹) (sample: 10,00,000)
- WDV Rate (% per year) (sample: 15)
- Years (sample: 5)
- Asset Put to Use in the First Year For (sample: 180 days or more (full rate))
- Press Calculate WDV Depreciation (results also refresh as you type). The result card shows the Written-Down Value at the End, along with Total depreciation claimed, First-year depreciation and Equivalent straight-line rate.
Formula used
WDV after n years = Cost × (1 − Rate)ⁿ
- Year 1 (under 180 days) = depreciation = cost × rate ÷ 2
Common block rates: buildings 5–10%, furniture 10%, plant & machinery and cars 15%, computers and software 40%.
Worked example
These are the sample values already filled in the calculator above, and the result it returns for them:
| Input | Sample value |
|---|---|
| Asset Cost (₹) | 10,00,000 |
| WDV Rate (% per year) | 15 |
| Years | 5 |
| Asset Put to Use in the First Year For | 180 days or more (full rate) |
| Result | Value |
|---|---|
| Written-Down Value at the End | ₹4,43,705 |
| Total depreciation claimed | ₹5,56,295 |
| First-year depreciation | ₹1,50,000 |
| Equivalent straight-line rate | 11.13% |
Tips for using the Depreciation WDV Calculator
- Manufacturers can claim 20% additional depreciation on new plant and machinery (Section 32(1)(iia)).
- Companies under Section 115BAA cannot claim additional depreciation.