Depreciation rates represent the percentage at which an asset's value is written down over its useful life, and they remain a central lever in corporate capital planning, tax management, and procurement budgeting. By shaping the after-tax cost of acquiring machinery, equipment, buildings, and technology, depreciation schedules are closely watched by businesses weighing fresh investment against prevailing financing conditions.
Through the first half of 2026, the depreciation landscape stayed mixed and policy-driven, extending the uneven pattern of 2024 and 2025. As temporary accelerated allowances from the pandemic years continued to phase down, the baseline pace of capital cost recovery softened across several mature economies, even as targeted incentives kept effective rates elevated for favoured asset classes. Easing but still-present inflation and firm borrowing costs kept eroding the real value of long-dated deductions, leaving firms attentive to the timing of write-offs.
Asset-class differentiation stayed pronounced, with machinery and equipment generally treated more generously than industrial buildings. Regional nuance defined the period, as several Asian economies sustained front-loaded deduction schemes, European jurisdictions leaned on accelerated allowances tilted toward equipment and clean-energy assets, and North American policy favoured rapid cost recovery for domestic manufacturing. Appetite for capital investment was cautious but resilient, with companies timing purchases to capture the most favourable allowances.
Analyst Insight
According to Procurement Resource, depreciation rates are expected to remain a firmly policy-led, investment-supportive tool through the coming quarters, with governments likely to keep deploying targeted, asset-specific incentives even as broad pandemic-era allowances taper.
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In 2025, depreciation rates showed mixed trends across different countries, reflecting changes in tax policies and investment incentives. In many OECD countries, the overall capital cost recovery slightly decreased due to the phasing out of temporary accelerated depreciation measures introduced during the pandemic. Businesses faced continued pressure from inflation and higher interest rates, which reduced the real value of deductions for long-term investments. Machinery and equipment generally received higher depreciation allowances compared to industrial buildings, which remained less favorable.
Several countries introduced new policies to boost investment. Germany implemented accelerated depreciation for machinery and equipment, allowing companies to write off a significant portion of asset costs each year. Special incentives were provided for electric vehicles and research investments, further increasing the effective depreciation rates for qualifying assets. The United States extended 100% bonus depreciation and offered new rules for domestic factories, making it easier for businesses to recover capital costs quickly.
A depreciation rate refers to the percent rate at which an asset is depreciated or deflated across its estimated life. It may also be known as the percentage of a long-term investment done in an asset by a company, which the company can claim as tax-deductible expense across the useful life of the asset.
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