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Residential Rental Property Depreciation

Posted on 07/18/2025 ← Back to TaxBert's Tax Talk

What is the depreciation life for residential rental property?

The depreciation life for residential rental property is 27.5 years under the General Depreciation System (GDS)[1]. Under the Alternative Depreciation System (ADS), the recovery period is 30 years for property placed in service after December 31, 2017[2].

WebLibrary Citations

[1] - Deluxe & Deluxe Supplement - Rental, Passive, and At-Risk, E- (Page 7-1)

[2] - Depreciation - Real Property - (Page 6-1)

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Residential Rental Property Depreciation

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