Section 179 Vehicle List
and Tax Benefits Explained

Business Vehicle Use. Individuals who own a business or are self-employed and use their vehicle for business may deduct car expenses on their tax return. If a business owner uses the car for both business and personal purposes, the expenses must be split. The Section 179 tax deduction allows eligible businesses to deduct the cost of machinery and qualifying equipment — including vehicles — when filing taxes. The vehicle can be purchased new or used, but must be used more than 50% of the time for business purposes.

Light Section 179 vehicles (under 6,000 lbs GVWR) have a Section 179 deduction limit of $12,200 in the first year, with an additional $8,000 bonus depreciation for a combined maximum of $20,200.

Heavy Section 179 vehicles (6,000–14,000 lbs GVWR) qualify for up to $28,900 Section 179 deduction, plus 80% bonus depreciation (60% in 2024). Think big — SUVs like the Bentley Bentayga, Range Rover, and Mercedes GLS qualify.

Bonus Depreciation. The Tax Cuts and Jobs Act of 2017 set bonus depreciation at 100% through 2022, decreasing 20% each year until it reaches 0% in 2027. For heavy vehicles there is no dollar cap on bonus depreciation — only the percentage limit applies.

Disclaimer:Information in this list is sourced from official manufacturer websites, government databases, and automotive review websites and may not be accurate. Vehicle weights may vary by model year and configuration. We are not liable for errors or inaccuracies. Consult a qualified tax professional for advice specific to your situation.