When you capitalise a depreciable asset you choose its useful life from this list. Our server takes the list from the Revenue Administration's Depreciation Rates Table once a week; the latest changes (e.g. Tax Procedure Law General Communiqué No. 576, December 2024) are included. The asset names are in Turkish, as published.
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How to use it
- Type the asset name in Turkish (e.g. "bilgisayar" for computer, "klima" for air conditioner). If an item sits under a heading, the heading is shown too; choose using the heading.
- Normal depreciation rate = 1 ÷ useful life. Under the declining-balance method the rate doubles but cannot exceed 50%.
- For an asset not on the list, the life follows the closest item; when in doubt a ruling can be requested from the Revenue Administration.
- Build a multi-year schedule with the life you found: Depreciation calculator. Limits for passenger cars: Car depreciation.
Important: lives and rates are read automatically from the Revenue Administration table. Reading errors such as shifted lines are possible; compare with the official table before filing.
Official sources
- Revenue Administration Depreciation Rates Table (PDF)
- Tax Procedure Law · articles 313–321