Property Class Recovery Period 3-year 2 years 5-year 3 years 7-year 4 years 10-year 6 years 15-year 9 years 20-year 12 years Non-residential real property 22 years See Publication 946 PDF, How to Depreciate Property, for more information about depreciation, including the special rules that apply to property used on Indian reservations. Return to List of FAQs
