How furniture depreciation works
Business furniture is a capital asset: instead of deducting the purchase as a simple expense, you recover the cost through depreciation. The default federal method is MACRS with a 7-year recovery period, 200% declining balance, and a half-year convention. Bonus depreciation and Section 179 both let qualifying purchases be expensed immediately instead, which is why most operators buying furniture in a profitable year take the full first-year write-off.
The practical takeaway for a buyer: the after-tax cost of commercial furniture is meaningfully lower than the invoice, and the deduction math is the same whether you buy cheap or buy commercial grade, while the service life is not. This tool is a federal planning estimate, not tax advice; state rules differ and elections interact with your income. Budget the purchase itself with the furniture cost calculator.
Common questions
How many years do you depreciate furniture?
Office and commercial furniture is 7-year property under MACRS, the standard US federal system. Because of the half-year convention the deductions actually spread across 8 tax years, front-loaded by the 200% declining balance method.
What is the depreciation rate for furniture?
Under 7-year MACRS the rates are 14.29%, 24.49%, 17.49%, 12.49%, 8.93%, 8.92%, 8.93%, and 4.46% across years 1 through 8. Nearly 40% of the cost is deducted in the first two years.
Can I write off furniture in one year?
Often yes. 100% bonus depreciation currently allows qualifying new and used business furniture to be fully expensed in the year placed in service, and Section 179 offers a similar election subject to annual limits and income caps. Which is better depends on your state conformity and income situation, so confirm with your CPA.
Does used commercial furniture qualify for bonus depreciation?
Yes, used property qualifies for federal bonus depreciation as long as it is new to your business and meets the other requirements. That, plus a much longer service life, is part of the buy-commercial-grade argument.
Making the purchase?
Browse commercial-grade furniture or send quantities for a volume quote; your accountant handles the rest.
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