linearDepth.glsl

uniform float zNear = 0.1;
uniform float zFar = 500.0;

// depthSample from depthTexture.r, for instance
float linearDepth(float depthSample)
{
    depthSample = 2.0 * depthSample - 1.0;
    float zLinear = 2.0 * zNear * zFar / (zFar + zNear - depthSample * (zFar - zNear));
    return zLinear;
}

// result suitable for assigning to gl_FragDepth
float depthSample(float linearDepth)
{
    float nonLinearDepth = (zFar + zNear - 2.0 * zNear * zFar / linearDepth) / (zFar - zNear);
    nonLinearDepth = (nonLinearDepth + 1.0) / 2.0;
    return nonLinearDepth;
}