Bonus Depreciation Rate 2025. While the tcja provided an immediate boost to bonus depreciation, it also contained a sunset provision that would gradually reduce the benefit over time. Property placed in service in 2025 will only benefit from a 60% bonus depreciation rate, with the rate further diminishing in future years.
Claiming bonus depreciation on qip placed in service in 2018, 2019, or 2020. Property placed in service in 2025 will only benefit from a 60% bonus depreciation rate, with the rate further diminishing in future years.