Fixed-asset depreciation API

Depreciation schedules under Vietnam’s TT 45/2013: straight line, declining balance (1.5/2/2.5), units of production, useful-life frames, CIT checks.

GETPOSThttps://apibox.io.vn/v1/vn-depreciation

Data & JSON▶ Try it online

Send the asset cost, the method (straight_line, declining_balance, units_of_production) and the useful_life_years, or an asset_group code from the useful-life frame of Thông tư 45/2013/TT-BTC Phụ lục I (A1 power generators … D1 road vehicles … G1 permanent buildings, K other intangibles: 56 rows with min / max years). Without cost, the endpoint lists the frame (q filters by code or name).

Declining balance uses the coefficient 1.5 (≤ 4 years), 2.0 (> 4 – 6 years) or 2.5 (> 6 years) and switches to straight line when the declining charge falls to the remaining value divided by the remaining years, exactly as the circular’s worked example. Units of production takes total_units and the output of each period. With a start_date, calendar-year amounts are prorated by days, as depreciation starts on the day the asset is put into use.

Tax checks: life outside the frame, the yearly amount that is not deductible for CIT when the life is shorter than the minimum (Nghị định 320/2025/NĐ-CP Điều 10.6), assets below 30 million (tools, not fixed assets) and the 1.6-billion cap for cars of up to 9 seats (car_9_seats=true). TT 45/2013 is still in force in November 2026; a replacement draft targets 1/1/2027.

Parameters

Name	In	Type	Required	Default
`cost`	query\|body	number	no		Cost (nguyên giá). Omit to list the useful-life frame.
`method`	query\|body	string	no	`straight_line`	`straight_line`, `declining_balance` or `units_of_production`.
`useful_life_years`	query\|body	number	no		Useful life in years (or `useful_life_months`; default the frame maximum of `asset_group`).
`asset_group`	query\|body	string	no		Frame code such as A1, B12, D1, G1, K.
`start_date`	query\|body	string	no		Date put into use, for calendar-year amounts.
`total_units`	query\|body	number	no		Design output (units of production).
`units`	body	array	no		Output per period, e.g. `[300,300,400]`.
`acceleration`	query\|body	number	no		Straight-line acceleration factor 1–2.
`car_9_seats`	query\|body	boolean	no		Passenger car of up to 9 seats (1.6-billion CIT cap).
`q`	query	string	no		Filter the frame list (without cost).

Example

curl "https://apibox.io.vn/v1/vn-depreciation?cost=50000000&method=declining_balance&useful_life_years=5&asset_group=B12" \
  -H "Authorization: Bearer YOUR_API_KEY"

const res = await fetch('https://apibox.io.vn/v1/vn-depreciation?cost=50000000&method=declining_balance&useful_life_years=5&asset_group=B12', {
  method: 'GET',
  headers: {
    Authorization: 'Bearer YOUR_API_KEY',
  },
});
const data = await res.json();
console.log(data);

import requests

res = requests.get(
    "https://apibox.io.vn/v1/vn-depreciation?cost=50000000&method=declining_balance&useful_life_years=5&asset_group=B12",
    headers={"Authorization": "Bearer YOUR_API_KEY"},
    timeout=30,
)
print(res.json())

<?php
$ch = curl_init('https://apibox.io.vn/v1/vn-depreciation?cost=50000000&method=declining_balance&useful_life_years=5&asset_group=B12');
curl_setopt_array($ch, [
    CURLOPT_RETURNTRANSFER => true,
    CURLOPT_HTTPHEADER => ['Authorization: Bearer YOUR_API_KEY'],
]);
$response = curl_exec($ch);
print_r(json_decode($response, true));

Response

{
  "cost": 50000000,
  "method": "declining_balance",
  "useful_life_years": 5,
  "start_date": null,
  "monthly_first_year": 1666667,
  "schedule": [
    {
      "year": 1,
      "opening": 50000000,
      "depreciation": 20000000,
      "accumulated": 20000000,
      "closing": 30000000,
      "rate_percent": 40,
      "method": "declining_balance"
    },
    {
      "year": 2,
      "opening": 30000000,
      "depreciation": 12000000,
      "accumulated": 32000000,
      "closing": 18000000,
      "rate_percent": 40,
      "method": "declining_balance"
    },
    {
      "year": 3,
      "opening": 18000000,
      "depreciation": 7200000,
      "accumulated": 39200000,
      "closing": 10800000,
      "rate_percent": 40,
      "method": "declining_balance"
    },
    {
      "year": 4,
      "opening": 10800000,
      "depreciation": 5400000,
      "accumulated": 44600000,
      "closing": 5400000,
      "rate_percent": 50,
      "method": "straight_line"
    },
    {
      "year": 5,
      "opening": 5400000,
      "depreciation": 5400000,
      "accumulated": 50000000,
      "closing": 0,
      "rate_percent": 100,
      "method": "straight_line"
    }
  ],
  "frame_check": {
    "asset_group": "B12",
    "name_vi": "Máy móc, thiết bị dùng trong ngành may mặc",
    "name_en": "Garment machinery",
    "min_years": 5,
    "max_years": 10,
    "useful_life_years": 5,
    "within_frame": true
  },
  "legal": [
    "Thông tư 45/2013/TT-BTC (sửa đổi bởi TT 147/2016, TT 28/2017, TT 30/2025)",
    "TT 45/2013/TT-BTC Phụ lục 2 mục II (số dư giảm dần có điều chỉnh)",
    "Nghị định 320/2025/NĐ-CP Điều 10 khoản 6 (khấu hao không được trừ khi tính thuế TNDN)"
  ],
  "reviewed": "2026-11-11"
}

Use cases

Generate depreciation schedules in accounting software
Pick a useful life inside the legal frame
Find depreciation that is not deductible for CIT
Plan the tax impact of buying a company car

FAQ

Is TT 45/2013 still valid?

Yes, as amended by TT 147/2016, TT 28/2017 and TT 30/2025. The Ministry of Finance consulted on a replacement in October 2026; it has not been issued.

When does declining balance switch to straight line?

In the year the declining charge is no higher than remaining value ÷ remaining years; from then on the remaining value is spread evenly.

Which assets can use declining balance?

New machinery, equipment and measuring / lab instruments of businesses in fast-changing technology sectors (TT 45/2013 Điều 13).

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Fixed-asset depreciation API

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