Fivanto

Depreciation calculator

Find the asset in the official fixed-asset catalogue, pick the useful life and the method. You get the yearly schedule, with the starting month computed correctly and the non-deductible part shown separately where it applies.

The asset

pick the asset to see the permitted range
depreciation starts the following month

The method

The rules behind the schedule

  1. Depreciation starts the month AFTER the asset is placed in service (art. 28 of the Fiscal Code) — not the month of purchase, nor the month it went into use.
  2. An asset qualifies from 5,000 lei and a useful life over one year. The threshold was doubled by OUG 8/2026 on 25 February 2026; it used to be 2,500.
  3. Useful lives come from the HG 2139/2004 catalogue, as a range. You pick any year inside it; the calculator proposes the midpoint.
  4. Buildings are straight-line only. Ask for another method on a group-1 position and we switch it, and say so.
  5. Declining balance: the straight-line rate times 1.5 (up to 5 years), 2.0 (6–10) or 2.5 (over 10), applied to the remaining value, switching to straight-line once that becomes larger — otherwise the schedule would never reach zero.
  6. Accelerated: 50% in year one, the rest straight-line. Allowed only for technological equipment, machines, tools and work installations, and for computers.
  7. Super-accelerated: up to 65% in year one, under OUG 8/2026. Only for new assets in subgroups 2.1 and 2.4 placed in service during 2026. Micro-companies cannot use it.
  8. Passenger cars: at most 1,500 lei a month is deductible. The excess is permanently non-deductible. Exempt: taxis, driving schools, rental and operating lease, sales agents, emergency, security and courier vehicles.
  9. Not depreciable: land, paintings and works of art, goodwill, natural lakes, publicly funded assets, rest houses, leisure ships and aircraft.

The three methods, in money

For a 100,000-lei machine with a five-year life, the difference between methods is not in the total — all of them write off the same 100,000 — but in when. Straight-line: 20,000 a year. Declining balance at 1.5: 30,000 in year one, then less each year. Accelerated: 50,000 then 12,500 a year. Super-accelerated, if the asset qualifies: 65,000 then 8,750. Faster depreciation means the tax relief arrives earlier — earlier money, not more money.

The 5,000-lei threshold is not a detail

February 2026's doubling pushed a great many ordinary items out of the fixed-asset category: laptops, phones, tools, furniture. Anything under 5,000 lei is expensed in the month of purchase, reducing taxable profit at once rather than a little at a time for years.

The car cap: what is lost for good

A 120,000-lei car over five years is 2,000 lei a month. Only 1,500 is deductible, and the remaining 500 a month — 30,000 over the life — is never recovered. It is a purchasing decision, not an accounting one.

Why a range and not a fixed number

The catalogue gives each asset a range — a car 4–6 years, a computer 2–4, furniture 9–15 — and the choice within it belongs to the company, once, when the asset enters service.

Read also Depreciation 2026: the 5,000 lei threshold and the 65% The fixed-asset threshold moved from 2,500 to 5,000 lei, the 65% super-accelerated allowance that exists only in 2026, and the 1,500 lei/month cap on cars.

Tracking fixed assets in a spreadsheet?

In Fivanto each piece of equipment has its own record, with depreciation computed for you and an alert before the warranty or service is due. Plus invoicing, timesheets and a tax calendar, with a free tier.

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