Fixed Asset Depreciation Calculator

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.

Result

Press “Run” to see the result.

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.

Use this in your code

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));

API documentation → Get a free API key

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).