Tools · Indices and tables

Depreciation rates: the figures to use in the financial statements.

Italian tax depreciation rates are set by the Ministerial Decree of 31 December 1988 (DM 31/12/1988) and vary by sector. Select your business activity below: the table shows the rates for the group of the decree that applies to you, with the exact group and species reference so that you can check it against the official text.

Classify an asset with the assistant

Describe the business asset: the assistant identifies the species of D.M. 31 December 1988 it falls under. The rate is not generated by the assistant, it is read from the verified table below. If your description is ambiguous, you will be asked to clarify.

The rate shown is the one in the D.M. 31/12/1988 table matching the activity selected below. The assistant only identifies the species: if the asset does not belong to that table it tells you so and shows no rate.

What is your business activity

Asset	Annual rate
Buildings and premises	3%
Light structures (canopies, sheds)	10%
Office furniture and ordinary office machines	12%
Electronic office machines (computers, servers, printers)	20%
Cars, motorcycles and similar	25%
Lorries and internal transport vehicles	20%
Internal communication systems (telephony, alarm)	25%
Miscellaneous small equipment	15%

PRACTICAL RULES
In the first year the rate is halved; assets costing up to 516,46 € each are fully deductible in the year of purchase; specific deductibility limits apply to cars and telephony. The correct rate depends on the business activity code: if in doubt, check the table for your own group.

Source: DM 31/12/1988 (residual group). The full table is broken down by sector: for specific industrial activities the figures may differ.

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Disclaimer · indicative figures and limitation of liability

Courtesy translation: in case of discrepancy, the Italian version prevails. The contents and the results of the calculation tools published on this page are purely indicative and are provided for information and general guidance. They are based on general parameters and on data updated to the date of publication and do not take account of the specific features of the individual case, of extensions, suspensions, special regimes or subsequent changes in the law.

What is published here does not constitute tax, legal or professional advice and does not replace the examination of your position by a qualified professional. Before taking decisions, making payments or filing returns, always check the amounts and the information with your own commercialista (Italian chartered accountant) or with a professional you trust.

Studio Antolini accepts no liability for errors, inaccuracies, omissions or failures to update, nor for direct or indirect damages arising from the use of the contents and the results: use is at the user’s sole responsibility.