Restaurant
Restaurant cost segregation: $80K–$280K Year-1 deductions.
Walk-in coolers, hood systems, grease traps, point-of-sale wiring, decorative finishes. Restaurants have the densest commercial reclassification of any property type.
Real examples
What restaurant cost seg looks like in practice.
Las Vegas, NV
Purchased $1.6M
Full-service restaurant with kitchen rebuild
Year-1 federal benefit
$185,000
Miami, FL
Purchased $2.1M
Indoor-outdoor concept with patio finishes
Year-1 federal benefit
$224,000
Estimates assume 37% federal bracket and full first-year usability of the loss (active income offset or REPS). Your actual benefit varies with bracket, basis allocation, and CPA's treatment.
Good fit when…
- ✓Owner-operators who paid for the kitchen and front-of-house build-out
- ✓Properties with significant outdoor patio, signage, parking
Skip it when…
- ×Vanilla shell rentals where the operator funded the build-out
Estimate
Run the numbers on your restaurant.
Pre-set to Restaurant defaults — adjust price + bracket to match your property.
Estimated Year-1 tax savings
$44,030
on $119,000 of accelerated deductions
5-yr15-yr27.5/39-yr
Study cost
$995
ROI on study
44×
Delivery
< 1 hour
Estimate based on RSMeans 2024 cost data and IRC §168(k). Your actual result varies with property age, condition, and basis allocation.