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Short Term Rentals · Koste Knowledge Base

Should I get a depreciation schedule for an Airbnb?

Published 26 June 2026 · Last updated 26 June 2026

Quick Answer

Yes — an Airbnb or short-term rental property, especially if it is furnished, can generate significant depreciation deductions that far outweigh the cost of a professional quantity surveyor schedule.

Why an Airbnb needs a depreciation schedule

A well-presented Airbnb or short-term rental property typically has a full furniture package, quality appliances, smart technology, and ongoing investment in styling and equipment. This makes it one of the best candidates for a professional depreciation schedule.

Why Airbnb properties generate strong depreciation

More Division 40 assets: A furnished short-term rental has far more depreciable assets than a typical residential rental (which may have only minimal furnishings). Every sofa, bed, television, kitchen appliance, smart device, and piece of decorative furniture is a separate depreciating asset.

Faster asset turnover: Short-term rental assets often need replacing more frequently due to higher usage. A quality depreciation schedule allows you to write off worn-out assets and claim new replacements efficiently.

Higher opening values: Assets purchased specifically for a quality short-term rental (premium mattresses, smart systems, styling pieces) often cost more than basic rental furnishings — meaning higher initial depreciation in the early years.

What a depreciation schedule covers for an Airbnb

  • Division 43 capital works — the building structure (if built post-1985), providing annual deductions for the building itself
  • Division 40 plant and equipment — every appliance, furniture item, and technology asset, each itemised with its ATO effective life
  • Year-by-year deduction forecast — so your accountant knows exactly what to claim each year
  • How the schedule interacts with apportionment

    The schedule provides the full-year deduction figures. Your accountant then applies the rental use apportionment (based on your booking and diary records) to determine the claimable amount for that tax year.

    The cost vs benefit calculation

    For an Airbnb with a full furniture package:

    • Depreciation schedule cost: typically $600-$900
    • Likely first-year depreciation (before apportionment): $8,000-$25,000+
    • At a 37% tax rate, that saves $2,960-$9,250 in the first year alone
    Even after applying a 70% rental use apportionment, the tax saving in year one typically exceeds the cost of the schedule many times over.

    When to get a schedule

    Order the depreciation schedule:

    • When you first start renting the property
    • When you make significant additions or furnishing upgrades
    • If you have been renting for some time without one (a backdated schedule can allow amended returns)

    Frequently Asked Questions

    Can I get a depreciation schedule if the Airbnb is in a second-hand property?

    Yes, though some Division 40 restrictions may apply. Division 43 capital works is always available for post-1985 construction. A quantity surveyor can assess which assets qualify and which do not.

    How is an Airbnb depreciation schedule different from a standard rental property schedule?

    The key difference is the scope — an Airbnb schedule typically covers far more Division 40 assets (furniture, technology, homewares) than a standard unfurnished rental. The Division 43 component is the same.

    Can I update the schedule when I buy new furniture?

    Yes. Your quantity surveyor can add new assets to your schedule when you make significant purchases. For minor items, keep all receipts and your accountant can incorporate them into your annual tax return.

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    Written by Koste Team · Koste Chartered Quantity Surveyors · AIQS Member · RICS Member · TPB Registered · 1300 669 400 · info@koste.ai