Annual depreciation for self-employed workers

Entrepreneurs can depreciate a percentage of certain assets such as their premises, vehicles or machinery. Here are the steps to follow.

Item Percentage (maximum)

Residential dwelling

2

Commercial premises (building and land)

2

Commercial premises (only the building)

4

Inns/hotels

6

Plants, workshops, stores

8

Storage facilities

15

Equipment/furnishings

25

Appliances/machines

30

Motor vehicles

40

Office/computer equipment

40

Patents/licenses/goodwill

40

Tools

45

Dishes/linen

45

Up to 50% of investments promoting energy savings can be offset during the first two years.

These figures are indicative for the declining balance method of depreciation (the various cantons may apply different methods). In other words: the residual value is always used as the basis for calculating depreciation rates. For a straight-line depreciation based on the purchase price, divide the rates in half.

If your business is performing badly and the allowed maximum rate is not used in full over the previous years, you can recoup the rates over the next few years.

Last modification 17.08.2018

Top of page

https://www.kmu.admin.ch/content/kmu/en/home/concrete-know-how/finances/taxes/tax-exempt/depreciation-self-employed.html