MACRS Depreciation Calculator

⚠ Commercial Only — Deadline: July 4, 2026

MACRS depreciation is only available to for-profit businesses that own the solar equipment. Your project must begin construction (physical work on-site) before July 4, 2026 to qualify for the ITC. This calculator provides estimates only — consult a tax professional.

System & Cost

Total System Cost ($)

ITC Rate

Federal Tax Rate (%)Corporate: 21%, Pass-through: varies

Bonus Depreciation

State Tax Rate (%)PA corporate: 8.99% (2026)

Year Placed in Service

Depreciation Summary

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ITC Value

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Depreciable Basis

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Total Tax Savings

ITC + Depreciation

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Net System Cost

What This Means

Year-by-Year Schedule

Year	MACRS Rate	Depreciation	Fed Tax Savings	State Tax Savings	Total

Complete Summary

Benefit	Amount

Notes: MACRS rates: 20%, 32%, 19.2%, 11.52%, 11.52%, 5.76%. ITC reduces depreciable basis by 50% of credit. PA does not conform to federal bonus depreciation — state column uses standard MACRS only.

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Disclaimer: This calculator provides estimates only and does not constitute tax advice. Consult a qualified CPA or tax attorney before making investment decisions.