Short-Term Rental Bonus Depreciation Market Study
Research and technical publications from the DepreciMax Research Team covering how §168(k) bonus depreciation actually plays out across 197 US short-term rental markets. Each publication is versioned, dated, and prepared for the audiences who need to understand the tax math before an offer is made — investors, CPAs, and short-term rental specialists.
DepreciMax STR Bonus Depreciation Market Study — Methodology (2026 Edition)
Data sources, estimation approach, medal tier thresholds, and calibration procedure behind the DepreciMax dataset. Written for anyone evaluating the dataset for professional or research use.
The National STR Bonus Depreciation Curve — 197 Markets, DepreciMax 2026 Study
The weighted national distribution of §168(k) bonus depreciation potential across 197 US short-term rental markets and 1,717 individually estimated listings. Includes medal threshold provenance and the state §168(k) conformity map.
Famous Short-Term Rental Markets Where the Bonus Depreciation Math Doesn't Pencil
Technical notes on the 147 short-term rental markets that failed to clear the Bronze bonus depreciation threshold — Aspen, Malibu, Nantucket, Manhattan, Miami Beach, The Hamptons, Key West and 140 others — with the specific reason each fails.
The State of STR Bonus Depreciation in US Short-Term Rentals (2026) — Full Report
The full flagship report expanding on the Preview Edition — every finding built out into a proper chapter, peer-group deep dives, representative property case studies, and a downloadable PDF edition.
About DepreciMax Research
DepreciMax Research publishes technical work on the intersection of short-term rental investing and federal IRS §168(k) bonus depreciation. Our publications are designed to be citable, defensible under expert scrutiny, and useful to the practitioners who evaluate short-term rental properties for tax outcomes before an offer is made. Nothing on these pages constitutes tax advice; the DepreciMax platform is a software tool, not a CPA firm. For research inquiries or citation requests, contact [email protected].