Business
Plant Capital Allowance Calculator Ireland
Build the standard eight-year tax write-down and estimate annual tax savings. This free plant capital allowance calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Build the standard eight-year tax write-down and estimate annual tax savings.
Calculated outcomes
- Remaining Tax Written Down Value
- €14,000.00
Schedule · 8 rows
| Year | Allowance | Closing Tax Value |
|---|---|---|
| 1 | €2,000.00 | €14,000.00 |
| 2 | €2,000.00 | €12,000.00 |
| 3 | €2,000.00 | €10,000.00 |
| 4 | €2,000.00 | €8,000.00 |
| 5 | €2,000.00 | €6,000.00 |
| 6 | €2,000.00 | €4,000.00 |
| 7 | €2,000.00 | €2,000.00 |
| 8 | €2,000.00 | €0.00 |
Assumptions and estimates
- Standard plant/machinery wear-and-tear: 12.5% of qualifying original expenditure annually for eight years. Assumes full qualifying years, continued use and no disposal. Vehicles, accelerated allowances, grants, short periods and balancing charges require their own treatment; accounting depreciation is different.
- Method: Standard annual allowance is 12.5% of eligible original expenditure; eight yearly deductions reduce tax written-down value to zero.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the plant capital allowance schedule calculation works
Standard annual allowance is 12.5% of eligible original expenditure; eight yearly deductions reduce tax written-down value to zero.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review annual capital allowance and estimated annual tax saving, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Qualifying plant cost (€)
- 16000
- Qualifying business use (%)
- 100
- Allowance year
- 1
- Applicable marginal tax rate (%)
- 12.5
- Annual Capital Allowance
- €2,000.00
- Estimated Annual Tax Saving
- €250.00