How to use this calculator
- Enter the opening block value, the additions, the sales and the rate for each block.
- Choose the block of asset and the date of use to match your situation.
- Read the depreciation for each block and the closing written down value in the result.
Block rates and rules depend on the tax year; confirm the rate and class of each asset.
The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.
For the related work, see Tax audit.
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