Division 40 · kitchen
Rangehood: effective life and depreciation rate
At $730 installed new, a rangehood costs more than $300 and less than $1,000, so a sole owner cannot write it off at once, but it can go into the low-value pool. In a co-owned property each owner's share is tested instead: a share of 41% or less is within the $300 write-off, unless the item is part of a set, or one of identical items acquired in the same income year, whose shares cost more than $300 together.
- Effective life
- 12 yrs
- DV · PC rate
- 16.67% · 8.33%
- Installed new, 2026
- $730
Five years of a rangehood bought new
A rangehood costing $730, held for each full year, under each method. At $730 it costs less than $1,000, so it can go into the low-value pool from the start: 18.75% of its cost in the first year, then 37.5% of what is left each year after, $639 over the five years against $437 at its own rate under diminishing value.
| Year | Diminishing value 16.67% | Prime cost 8.33% | Low-value pool |
|---|---|---|---|
| 1 | $122 | $61 | $137 |
| 2 | $101 | $61 | $222 |
| 3 | $85 | $61 | $139 |
| 4 | $70 | $61 | $87 |
| 5 | $59 | $61 | $54 |
| Five years | $437 | $305 | $639 |
Full years of 365 days. Diminishing value and prime cost are worked by days held ÷ 365 (sections 40-72 and 40-75), so a year that includes 29 February, held throughout, claims 366/365 of what a 365-day year would on the same value. The first year is pro-rated by the days the item is held for earning rent, except in the pool, whose rates are not by the day.
What a rangehood cost installed, by year
- 2000$449
- 2010$540
- 2020$610
- 2026$730
The effective life of a rangehood fitted new in a property built in 2014 ends in 2026, while the building's own capital works deduction runs to the 2053–54 income year: see depreciation on a property built in 2014.
Price is for one item, supplied and installed.
By dwelling type
Our dwelling pages price a rangehood with the typical plant of a house, a townhouse, a unit and an apartment in every state; two states of each:
- A house in South Australia
- A house in the Australian Capital Territory
- A townhouse in the Australian Capital Territory
- A townhouse in Queensland
- A unit in New South Wales
- A unit in Victoria
- An apartment in Queensland
- An apartment in South Australia
Each is priced at its state's rates, and the state's own page sets the four types side by side: New South Wales, Victoria, Queensland, South Australia and the Australian Capital Territory.
Common questions
What is the effective life of a rangehood?
12 years, as the Commissioner of Taxation determines it for "Range hoods" under "Kitchen assets" in the residential property operators' table of the Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025, which most schedules use (an owner may estimate its own instead, section 40-105). Five of the other 36 items here share it, among them a cooktop and a refrigerator.
What is the depreciation rate for a rangehood?
16.67% a year under diminishing value (200% ÷ 12), taken from what is left of the value: $122 of the $730 it costs installed new in the first full year, $59 in the fifth. Or 8.33% a year under prime cost (100% ÷ 12), taken from the cost: $61 in each of the first five. An item first held before 10 May 2006 takes 150% ÷ 12 under diminishing value.
Can I claim a rangehood that came with the property?
Generally not, for an individual, a self-managed super fund or most trusts and partnerships that bought an established property at or after 7.30 pm on 9 May 2017 (section 40-27; the 2017 rules set out who it reaches and the exceptions). Such plant is still valued, at what it costs new in the year the property is bought less its age and condition: for a rangehood 6 years old in good condition, about $365 of the $730 new in 2026, a value whose decline can make a capital gain or loss when it is sold or scrapped. For a rangehood bought new for the property while it is let, and never used while it was the owner's home, deductions start on the day of installation.
What does it cost to install a rangehood?
About $730 installed new in 2026, from our cost database, and about $540 in 2010. The other items here nearest it in price are a pool pump (about $721, with a 10-year life) and a cooktop (about $753, with a 12-year life).
Other items
General information only, not advice about your circumstances. Speak to a registered tax agent before relying on it.