| Buildings | New rate | Old rate |
|---|---|---|
| Hotel Building | 50% in the first year of use, 25% per year on the residue on reducing balance basis | 10% on Straight line basis |
| Building used for manufacture | 50% in the first year of use, 25% per year on the residue on reducing balance basis | 100% or 150% Investment deduction |
| Hospital buildings | 50% in the first year of use, 25% per year on the residue on reducing balance basis | Nil |
| Petroleum or gas storage facilities | 50% in the first year of use, 25%per year on the residue on reducing balance basis | 10% on Straight line basis |
| Educational buildings including student hostels | 10% per year on reducing balance basis | 50% on Straight line basis |
| Commercial Buildings | 10% per year on reducing balance basis | 25% on Straight line basis |
| Machinery | New rate | Old rate |
| Machinery used for manufacture | 50% in the first year of use, 25% per year on the residue on reducing balance basis | 100% |
| Hospital Equipment | 50% in the first year of use, 25% per year on the residue on reducing balance basis | Nil |
| Ships and aircrafts | 50% in the first year of use, 25% per year on the residue on reducing balance basis | 100%/25%/12.5% depending on nature |
| Motor Vehicles and Heavy earth Moving Equipment | 25% per year, on reducing balance | 37.5% and 25% |
| Computer and peripheral computer hardware and software, calculators, copiers and duplicating machines | 25% per year, on reducing balance | 30% |
| Furniture and Fittings | 10% per year on reducing balance basis | 12.5% |
| Telecommunication equipment | 10% per year on reducing balance basis | 20% on Straight line basis |
| Filming Equipment by a local film producer licensed by the cabinet secretary responsible for filming | 25% per year on reducing balance basis | 100% |
| Machinery used to undertake operations under a prospecting right | 50% in the first year of use, 25% per year on the residue on reducing balance basis | 20% |
| Machinery used to undertake exploration operations under a mining right | 50% in the first year of use, 25% per year on the residue on reducing balance basis | 20% |
| Other machinery | 10% per year on reducing balance basis | 12.5% |
| Purchase or acquisition of an indefeasible right to use fibre optic cable by a telecommunication operator | 10% per year on reducing balance basis | 5% on Straight line basis |
| Farm works | 50% in the first year of use, 25% per year on the residue on reducing balance basis | 100% |
