Calculate Sonder-AfA under §7b EStG
Check the eligibility requirements for the special depreciation for new rental flats and calculate your tax benefit — quickly, free of charge and without signing up.
Sonder-AfA §7b Rechner
Prüfen Sie die Fördervoraussetzungen der Sonder-AfA nach §7b EStG und berechnen Sie Ihren Steuervorteil.
What is the Sonder-AfA (special depreciation) under §7b EStG?
The special depreciation under §7b EStG supports the construction of new rental flats. In addition to the regular linear AfA (depreciation), landlords can write off 5% of the assessment basis each year in the first four years — in total, up to 20% of additional depreciation volume. This significantly reduces the tax burden in the early phase of a letting.
Requirements for the Sonder-AfA
- New construction of a rental flat (building application or building notification within the statutory funding period)
- Compliance with the Effizienzhaus 40 standards with sustainability class (KfW/QNG)
- Acquisition or construction costs within the statutory building cost ceiling per m²
- Letting for residential purposes in return for payment for at least ten years
How the calculator works
Enter the purchase price per m², living area, land share and year of construction, and state whether the property is a KfW Effizienzhaus 40.
The calculator automatically checks whether the requirements of §7b EStG are met and, if not, shows the reasons.
You receive the annual Sonder-AfA, the total depreciation volume over four years and the estimated tax benefit at the top tax rate.