2025 Bonus Depreciation Rate. Allows 50% bonus depreciation for qualified property placed in service between 1/1/15 and 12/31/17, 40% bonus depreciation for qualified property placed in service between. By doing nothing, you’ll automatically claim 60% bonus depreciation on your 2025 tax return for property that you have placed in service during the 2025 tax.

The portion of the business standard mileage rate treated as depreciation goes up to 30 cents per mile (from 28 cents in 2023). For 2023, businesses can take advantage of 80% bonus depreciation.