Capital cost allowance calculator
CCA calculator
Pick a class, then enter the balance carried in, what you bought and what you sold. The result is the most you can claim this year and the balance carried forward.
2026 figures
Furniture, appliances, machinery, tools of $500 or more each, outdoor signs.
The undepreciated capital cost at the start of the year.
Up to what the property originally cost.
Class 8, 2026
This is the maximum. Claiming less keeps more of the balance for later years, which can help when income is low this year.
What this does not cover. Covers the common classes only. Passenger vehicles in Class 10.1, zero emission vehicles, manufacturing equipment and buildings with special rules are left out, as are short tax years and terminal losses. You can always claim less than the maximum. This is an estimate for planning, not advice for your situation and not a filing.
How is the first year of CCA worked out in 2026?
For property acquired after 2024 and put into use before 2030, the first year claim is generally one and a half times the normal rate on the net addition, instead of half the rate under the old half year rule. Computers and software in Class 50 acquired after April 15, 2024 and put into use before 2027 can be written off in full. Property that does not qualify, such as property previously owned by you or a related person, stays under the half year rule.
