Schedule No. (1)
IA-BOD-RES 25/2016Depreciation Percentages, Except for Taxi Vehicles, Public Transport Vehicles and Rental Vehicles, According to the Date of First Registration and Use
| Year | Percentage |
| First | - |
| Second | 5% |
| Third | 10% |
| Fourth | 15% |
| Fifth | 20% |
| Sixth and above | 30% |