Paddy farmers have some tools which commonly use in paddy farming. Although the tools are not always bought in every planting season, however the depreciation tools are always considered as cost in paddy farming. The objective of this study was to know the cost of tools depreciation of paddy farming. This study was conducted in Tenggarong Seberang, Loa Janan, Muara Muntai, Babulu, Penajam, Waru, South Bontang, and North Bontang, East Kalimantan Province, Indonesia. Data collection was done by interviews to 380 respondents. Data were analyzed to calculate the cost of tools depreciation. Paddy household uses some tools in paddy farming such as hoes, chopping knives, grass knives, and sprayers. The buying price of farm tools depends on the size and quality of tools. The proportion of expenditure for depreciation of tools was quite small (2.52% of production cost). This is mainly because of some factors such as the number of used tools, the buying price of tools, and the technical period of tools.