| Category Sequence |
Category Description |
Gen |
|
Asset |
Annual Depreciation Rate
(%) |
| First |
Shops
and Offices |
1 |
1 |
Furniture and Offices |
10% |
| 2 |
2 |
Office equipment, such as typewriters, calculators,
etc. |
15% |
| 3 |
3 |
Iron Safes |
2.5% |
| 4 |
4 |
Electrical equipment, such as refrigerators, radios,
televisions and fans |
10% |
| 5 |
5 |
Deep –freeze cabinets |
7.5% |
| 6 |
6 |
Air conditioners (Freon) |
25% |
| 7 |
7 |
Desert air-coolers |
20% |
| 8 |
8 |
Computers |
12.5% |
| |
| Second |
Means
of Transportation |
9 |
1 |
Aircraft |
15% |
| 10 |
2 |
Ships |
5% |
| 11 |
3 |
Launches |
20% |
| 12 |
4 |
Automobiles |
25% |
| 13 |
5 |
Heavy trucks |
25% |
| 14 |
6 |
Trailers for Heavy Trucks |
15% |
| 15 |
7 |
Motorcycles |
25% |
|
16
|
8
|
Refrigerated Trailers |
10% |
| |
| Third |
Buildings,
Roads and Ports |
17
|
1 |
- Buildings (not fabricated) |
3% |
| - Buildings for long-term contracts or for projects
of continuous nature |
4% |
| - Pre-fabricated buildings on leased land. If
these buildings, after full recovery of cost by the taxpayer,
are not transferred to the lessor of the land, 10 percent of
their cost should be added to the profit of the taxpaying entity. |
10% |
| - Pre-fabricated moveable buildings on remote
sites. |
10% |
| - Roads inside factory premises |
20% |
|
18
|
2 |
Construction equipment |
12.5% |
|
19
|
3 |
Heavy drilling equipment |
7.5% |
|
20
|
4 |
Survey equipment |
10% |
|
21
|
5 |
Compressors |
20% |
|
22
|
6 |
Tents |
20% |
|
23
|
7 |
Brick/stone-making equipment |
7.5% |
|
24
|
8 |
Port construction machinery and equipment |
10% |
|
25
|
9 |
Ship-repairing equipment |
10% |
| |
| Fourth |
Electricity
and Natural Gas |
26
|
1 |
Diesel-operated motor turbines |
5% |
|
27
|
2 |
Gas-operated motor turbines |
5% |
|
28
|
3 |
Aerial networks |
5% |
|
29
|
4 |
Underground networks |
5% |
|
30
|
5 |
Gas production and bottling equipment |
7.5% |
|
31
|
6 |
Gas storage tanks |
5% |
| |
| Fifth |
General
Industries |
32
|
1 |
Machinery fixed to the ground |
7.5% |
|
33
|
2 |
Machinery not fixed to the ground |
10% |
|
34
|
3 |
Pump |
20% |
|
35
|
4 |
Gas station pump |
10% |
|
36
|
5 |
Boilers |
10% |
|
37
|
6 |
Car washing and lubricating equipment |
10% |
|
38
|
7 |
Electrical furnaces |
12.5% |
|
39
|
8 |
Small electrical generators |
20% |
|
40
|
9 |
Welding equipment |
7.5% |
|
41
|
10 |
Small tools (screwdrivers, etc.) |
20% |
| |
| Sixth |
Specialized
Industries |
42
|
1 |
Spinning and weaving equipment |
12.5% |
|
43
|
2 |
Cement-making plants |
7.5% |
|
44
|
3 |
Flour mills |
7.5% |
|
45
|
4 |
Oil-processing machinery |
7.5% |
|
46
|
5 |
Tanneries and leather-making equipment |
10% |
|
47
|
6 |
Glass-making equipment |
7.5% |
|
48
|
7 |
Can-making equipment |
10% |
|
49
|
8 |
Wood-cutting and furniture-making equipment |
12.5% |
|
50
|
9 |
General carpentry equipment |
12.5% |
|
51
|
10 |
Metal furniture-making equipment |
10% |
|
52
|
11 |
Soap-making equipment |
10% |
|
53
|
12 |
Ice-making equipment |
12.5% |
|
54
|
13 |
Canning equipment for soft drinks, dairy products
and fruit juices |
10% |
|
55
|
14 |
Chemical industries equipment |
10% |
|
56
|
15 |
Metal Processing machinery |
10% |
|
57
|
16 |
Plastic-making equipment |
10% |
|
58
|
17 |
Equipment for manufacturing rubber products |
7.5% |
| |
| Seventh |
Printing
Houses |
59
|
1 |
Printing presses |
10% |
|
60
|
2 |
Paper-cutting machines |
10% |
|
61
|
3 |
Bookbinding equipment |
10% |
|
62
|
4 |
Letter faces |
20% |
|
63
|
5 |
Engineering office equipment |
10% |
| |
| Eighth |
General
Services |
64
|
1 |
Washing, dry cleaning and ironing equipment |
10% |
|
65
|
2 |
Barbershop equipment |
10% |
|
66
|
3 |
Bakery equipment |
7.5% |
|
67
|
4 |
Fishing equipment |
7.5% |
|
68
|
5 |
Neon light fittings |
12.5% |
| |
| Ninth |
Medical
Services |
69
|
1 |
Medical instruments for private clinics |
10% |
|
70
|
2 |
Medical laboratory equipment |
10% |
|
71
|
3 |
Operating room equipment |
15% |
| |
| Tenth |
Turnery
and Grinding Machines |
72
|
1 |
Lathes |
6% |
|
73
|
2 |
Honing equipment |
6% |
|
74
|
3 |
Measuring and gauging equipment |
6% |
|
75
|
4 |
Water gauges |
12.5% |
|
76
|
5 |
Measuring tapes |
20% |
| |
| Eleventh |
Other
items |
|
|
Steel silos used for storing chemicals, etc. |
15% |
| Steel silos used for storing wheat, etc |
5% |
| Cement silos |
5% |
Depreciation
Schedule
Brief Information on DZIT
