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AfA (Absetzung für Abnutzung) bei IT
A laptop costs several hundred euros when purchased, but is used for several years. For tax purposes, this loss in value is spread through depreciation. Anyone who plans, retires or sells IT hardware should know the basic rules.
In brief
Depreciation (Absetzung für Abnutzung, AfA) is the tax depreciation of assets that are used for longer than one year. Under § 7 EStG, the acquisition costs are spread over the customary useful life and reduce profit each year. For IT hardware, AfA determines what residual book value is still on the books at sale or scrapping.
How AfA works
The basic form is straight-line depreciation: the acquisition costs are spread in equal annual amounts over the useful life. In the year of acquisition, only a pro rata amount is depreciated for the months from acquisition. The useful life follows from the AfA tables of the Federal Ministry of Finance or from special rules.
Since 2021, a special rule applies to computer hardware and software: according to a letter from the Federal Ministry of Finance (currently dated 22.02.2022), a useful life of one year can be applied. Details are explained in the entry Digital business assets.
Depreciation methods for IT at a glance
| Gone | Requirement (as of 10/2026) | Effect |
|---|---|---|
| Immediate deduction up to €250 | Net acquisition costs up to €250 | Full expense in the year of acquisition |
| low-value asset (GWG) | Net up to €800, independently usable | Full deduction in the year of acquisition |
| Collective item | Net over €250 up to €1,000, uniform election for the year | Release over 5 years |
| Useful life 1 year | Computer hardware and software according to BMF letter | Depreciation in the year of acquisition |
| Straight-line depreciation | General rule under § 7 (1) EStG | Equal annual amounts over the useful life |
| Declining-balance depreciation | Movable assets acquired from July 2025 to the end of 2027; at most three times the straight-line depreciation, maximum 30% | Higher amounts in the first years |
The limits apply to income tax law. In the commercial-law annual financial statements, other useful lives may be applied.
What AfA means when retiring devices
At the end of use, the following counts: Residual book value. If a device is sold, the proceeds less the residual book value are a gain or loss. If it is scrapped, the residual book value is written off as an expense, and the Asset disposal must be documented. Even fully depreciated devices often still have a market value. A sale then brings proceeds that must be taxed as income.
How long laptops are used and depreciated, and when a sale is worthwhile, is described in the guide Useful life of laptops: depreciation and residual value.
Rule of thumb: depreciated does not mean worthless. The tax book value and the market value of a device are two different figures.
AfA and IT retirement at Second IT
Second IT buys retired IT hardware and values it on the basis of database-supported price determination. For your accounting you receive documentation per serial number that proves the disposal of the devices. More on consulting with inventory analysis and market valuation. This entry does not replace tax advice. Have the treatment in each individual case checked by your tax advisor.
Frequently asked questions about AfA for IT
Do I have to depreciate laptops over three years?
Not necessarily. For tax purposes, a useful life of one year can be applied to computer hardware. Alternatively, depreciation over a longer useful life remains possible. Devices up to €800 net can be deducted immediately as low-value assets (GWG).
What happens for tax purposes if I sell a depreciated device?
The sale proceeds less any residual book value are income. For fully depreciated devices, the entire proceeds are income. Value-added tax generally also applies.
Is AfA the same as depreciation?
Almost. AfA is the term from tax law (§ 7 EStG). "Depreciation" is used more generally and also covers commercial-law depreciation in the annual financial statements.
Where do I find the AfA table for computers and laptops?
The AfA tables are published by the Federal Ministry of Finance. Since 2021, a special rule additionally applies to computer hardware and software. According to a letter from the Federal Ministry of Finance, a useful life of one year can be applied.
How is a scrapped device treated for tax purposes?
If a device is scrapped, the residual book value is written off as an expense. The asset disposal must be documented. In a sale, by contrast, the proceeds less the residual book value count as gain or loss. Clarify the individual case with your tax advisor.
Depreciated hardware often still has market value. Have it determined.
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