New Bonus Depreciation Rules 2025. In 2025, the bonus rate stands at 60%, making the strategic use of cost segregation vital for maximizing tax benefits. The bonus depreciation rate started its descent, decreasing by 20% annually.

Total revenue for the second quarter of 2025 was $439.9 million, an increase of 9%, compared to $402.3 million in the prior year period, reflecting 7% growth in total payment volume. This guide offers a detailed look into the mechanics and strategic application of bonus depreciation in 2025, particularly focusing on new developments and how businesses can best leverage these opportunities for optimal financial benefit.