Capital allowances & working capital
Capital allowances, the tax depreciation on plant, cars, buildings and energy-efficient equipment, alongside a working-capital liquidity snapshot. Tax figures current as of July 2026.
Machinery, equipment, fixtures and fittings, plus commercial vehicles (vans, trucks, tractors), written off at 12.5% a year over 8 years.
Capital cost of the qualifying asset.
Not included
One asset, the standard write-off. Balancing allowances or charges on disposal, private-use restrictions, leasing rules and scheme-specific building reliefs can each change the position: that’s a conversation, not a slider.
Annual allowance
Plant & machinery€0.00
12.5% a year for 8 years · €0.00 written off in total
This is an indicative estimate only, not tax advice. Figures are general and may not reflect reliefs, exemptions or your specific circumstances. Confirm any figure with a qualified adviser or revenue.ie before acting on it.
Rates current as of July 2026. Source: revenue.ie
Rates by asset
Plant & machinery: 12.5% a year over 8 years. Industrial buildings: 4% over 25 years. Energy-efficient equipment on the SEAI Triple-E register: 100% in year one (accelerated), extended to 31 December 2030.
Cars are capped
Car allowances are capped at €24,000 and further restricted by emissions: full relief up to 155 g/km, half relief from 156 to 190 g/km, and none above 190 g/km. The emissions bands change again on 1 January 2027.
The cash value
Allowances reduce taxable profit, so the cash saving is the allowance times your tax rate, shown here at the 12.5% trading rate. Disposals can trigger a balancing allowance or charge later.
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