What's a Used Work Laptop Worth? Resale Prices, Tax Value and Selling to Staff

In October 2026 a 2020 MacBook Air M1 sold for about $376 on Swappa, 38% of its $999 launch price, and MacBooks lose roughly 16 to 17% of their remaining value a year.

For tax, it's often worth nothing after a year: in 7 of the 10 countries we looked at, a small business can write a $1,500 laptop off in the year it's bought. When a company sells that laptop to an employee, or lets them keep it when they leave, the tax rules usually look at what it would sell for, not what's left on the books. This post goes through what used work laptops sell for, what the tax rules say, and how to price and record a sale.

How much is a used MacBook worth?

A MacBook usually sells for between about a third and a bit over four fifths of its launch price, depending on its age. These are average sale prices on Swappa, a US marketplace for used devices, for the base model of each, in October 2026:

Launch prices are Apple's US prices at announcement. Sold prices were 4 to 24% below the same models' asking prices, so a listing price on a marketplace will look higher than what the laptop actually goes for.

How fast do work laptops lose value?

MacBooks lose about 16 to 17% of their remaining value each year, and iPhones about 21%. Because it's a share of what's left, the laptop loses the most dollars in the first couple of years and less each year after, which is different from the straight line most accounting uses.

On a 3-year straight-line schedule, a MacBook Air M3 bought in March 2024 would have about 13% of its cost left on the books by now, while the same laptop sells for 67%. iPhones drop faster: the 2021 iPhone 13 sells for $246 against $799 at launch, 31%, and the 2024 iPhone 16 for $521, 65%.

We only have reliable sold prices for Apple devices. Windows business laptops are sold in so many configurations that the averages weren't usable.

Is Apple trade-in a good price?

Apple's trade-in pays noticeably less than selling privately. For iPhones, Apple's highest trade-in figure, for the best storage and condition, comes to about 70 to 80% of what the base model sells for on Swappa.

For Macs, Apple only publishes a top figure per family ("up to $705" for a MacBook Air, "up to $1,315" for a MacBook Pro), but its online quote for a specific model gives you a real number. Trade-in is less work than selling, and that quote is a reasonable lower bound when you're setting a price for an employee.

What is a work laptop worth for tax?

For tax, a work laptop is often worth nothing after its first year. In 7 of the 10 countries we checked, a small business can write off a $1,500 laptop in the year it's bought, while Ireland, the Netherlands and Finland spread it over several years.

A company's own accounts often use a longer schedule than tax, typically 3 to 5 years straight-line, so the book value can differ from the tax value. Neither is the same as what the laptop would sell for, and that's the figure to use when you sell it.

What price should you charge an employee for an old laptop?

Charge an employee roughly what the laptop would sell for on the open market, because in most countries a discount below that counts as a taxable benefit. In the countries we checked, the difference between market value and what the employee pays is generally treated as pay or a benefit. For Sweden we only found guidance from the other side, that a sale at market price isn't a benefit.

For a figure that's easy to defend, use the average sale price for the same model, for instance from Swappa or a local marketplace, or Apple's trade-in quote as a lower bound. Norway publishes its own guide values for used computers and phones given or sold to employees, set out in the tax valuation rules: 80% of cost in the first year, 50% in the second, 20% in the third, and NOK 500 after that.

Some companies let people keep the laptop for free after a year of use, and GitLab and Mattermost both write that into their handbooks. Giving it away is generally a benefit at its market value too, so it's worth checking with your accountant how that's reported where you are.

What paperwork do you need when you sell a used laptop?

You need a receipt or invoice that records who bought it, what it was, the price and the date, and in Norway a proper sales document is required for every sale. If the company is registered for VAT, the sale is normally subject to VAT in the European countries we checked, and to GST in Australia, usually unless the company couldn't reclaim the tax when it bought the laptop.

In Norway, the sales document has to include a number and date, both parties, what was sold, when and where it was delivered, the price and due date, and any VAT (bokføringsforskriften § 5-1-1). In the other countries we checked, you usually don't have to issue an invoice to a private buyer, but you still need the record for your own accounts, and in most of them you're expected to keep it for 5 to 8 years. Check with your accountant for the rules where you are.

Also write down that the laptop was wiped and removed from your device management before you handed it over. Our free used equipment sale receipt has all of these fields, and our guide to IT asset disposal covers the other ways to retire old kit. If you track your equipment in AssetJay, each laptop's purchase date and price are already there when you need to work out its age and value.

How we did this research

Resale prices are Swappa's average sale prices per model and storage size, as shown on 25 October 2026, set against Apple's US launch prices from its newsroom. Swappa doesn't say how many sales are behind each average, and people who sell are more likely to have a laptop in good condition, so the figures probably lean a little high. Trade-in values are from Apple's US trade-in page on the same day.

The tax rules are from each country's tax authority or legislation, as in force in October 2026, and simplified: a real company's position depends on its size, turnover and accounting choices, so check with an accountant before relying on them. The rules on employee sales and sales documents come from the same sources, and the company policies from the public handbooks linked above.