Section 179 Deduction: Vehicles Over 6,000 lbs

What is the Section 179 tax deduction?

Section 179 is a provision of the US tax code that allows businesses to deduct (write-off) the full purchase price of qualifying vehicles and equipment in the year of purchase, rather than depreciating them a little at a time over several years. For businesses considering an SUV or passenger vehicle purchase, this deduction can significantly reduce tax liability and improve cash flow. For more information, see IRS Publication 946.

Tax Deduction vs. ‘6,000-Pound Tax Credit’: What’s the Difference?

Some search for a "tax credit" when they really mean Section 179. Section 179 is a deduction: it reduces your taxable income, rather than providing a dollar-for-dollar reduction of your actual tax bill. Vehicles that meet the 6,000-lb threshold don’t qualify for a special "credit," but they may allow for a higher Section 179 deduction under certain circumstances.

Understanding GVWR vs. Curb Weight

Many small business owners wonder if curb weight is enough to qualify for the "6,000-lb" threshold. For trucks and vans, including the truck-rated SUVs this page covers, the relevant figure is the manufacturer-certified Gross Vehicle Weight Rating (GVWR), not curb weight. GVWR is a rating assigned by the manufacturer, the maximum loaded weight the vehicle is certified to carry, and you can typically find it inside the driver’s side door jamb.

One precision point worth knowing: for trucks and vans, the 6,000-pound passenger-automobile threshold is determined using GVWR. For other passenger automobiles, federal tax law uses unloaded gross vehicle weight. Most SUVs, pickups, and vans on this page are rated as trucks, which is why GVWR is the number that matters here.

For some models, certain trims may exceed 6,000 lbs while others do not. Always match the certification label on the door to the exact model year, trim, drivetrain, cab, wheelbase, box, seating arrangement, battery, and gross-weight package being purchased.

How much does a vehicle have to weigh to qualify for Section 179?

There is no minimum weight to claim Section 179 on a business vehicle, but weight changes which limits apply. For trucks and vans, the 6,000-pound passenger-automobile threshold is determined using GVWR; for other passenger automobiles, federal tax law uses unloaded gross vehicle weight. A vehicle rated as a truck or van, which is how nearly every SUV on this list is classified, escapes the annual Section 280F passenger-automobile caps when its manufacturer-certified GVWR is more than 6,000 pounds, which is why the 6,000-pound mark gets so much attention. Passenger-type vehicles rated above 6,000 and not more than 14,000 pounds may still be subject to the separate $32,000 Section 179 limit for 2026, commonly called the heavy SUV cap, unless a statutory exception applies.

Note the wording: the vehicle's rating must be more than 6,000 pounds. A GVWR of exactly 6,000 pounds does not exceed the threshold.

Crest Capital program

Looking for the best financing for company cars and SUVs?

At Crest Capital, we've developed an exclusive program specifically for financing business-use SUVs and company cars that maximize your Section 179 deduction. This program allows you to finance these vehicles under your company's name, a service most lenders won't offer.

Our exclusive SUV and passenger vehicle financing program is designed for:

• Business-use SUVs over 6,000 lbs GVWR
• Qualifying corporate passenger vehicles
• New and used vehicles from any seller

New to Crest Capital? Begin your relationship with us by financing your equipment, trucks, vans, or specialty vehicles through our commercial vehicle financing program. Proven payment history may unlock access to premium offerings.

What vehicles qualify for the Section 179 deduction in 2026?

Eligible vehicles for the Section 179 tax write-off include:

Primary Qualification Categories:

• Heavy SUVs*, pickups, and vans (more than 6,000 lbs GVWR, more than 50% qualified business use)
• Luxury SUVs and Crossovers
• Full-size Pickup Trucks
• Passenger/Cargo Vans

Other Qualified Vehicles:

• Work-specific vehicles (dump trucks, delivery vehicles, etc.)
• Specialty service vehicles (ambulances, etc.)

*Note: Heavy SUVs have a deduction cap of $32,000 for the 2026 tax year (reference: IRS inflation adjustments for tax year 2026). The cap does not apply to every heavy vehicle. A qualifying vehicle is exempt from the $32,000 cap when it:

• Seats more than nine passengers behind the driver's seat (many shuttle and passenger vans);
• Has an open cargo area (or cap-enclosed box) at least six feet long that is not readily accessible from the passenger compartment (many full-size pickup configurations); or
• Has an integral cargo enclosure, no seating behind the driver, and no body section more than 30 inches ahead of the windshield (classic cargo vans).

Short-bed pickups do not automatically meet the six-foot cargo-area exception. A crew-cab pickup with a 5.5-foot box, or a Honda Ridgeline with its 64-inch bed, may remain subject to the cap even though a long-bed version of the same truck is not.

The list

List of SUVs and Vehicles Exceeding 6,000 lbs GVWR

The following directory identifies current and recent U.S. vehicle configurations that may have a manufacturer-certified weight rating above 6,000 pounds. It is reviewed periodically and includes many current and recent model years. Because used vehicles can qualify if they're "new to you," discontinued and prior-generation models appear in a separate table below the current models. Qualification depends on factors such as stated business use and gross vehicle weight rating (GVWR), which can vary by model year and configuration. Most vehicles have this information on a label inside the driver's side door.

Inclusion means that at least one listed configuration may exceed the applicable 6,000-pound weight threshold. It does not establish that every trim qualifies or that a particular taxpayer may claim a specific deduction. A different model year, trim, drivetrain, cab, wheelbase, box, seating arrangement, battery, or gross-weight package may carry a different rating. Verify the manufacturer certification label on the exact vehicle being purchased.

List last reviewed: July 2026. Always verify GVWR on the driver's side door label. Match the manufacturer certification label to the exact model year, trim, drivetrain, cab, wheelbase, box, seating arrangement, battery and gross-weight package being purchased.

DISCLAIMER: Information in this list is sourced from official manufacturer specifications, government databases, and automotive reference material and may not be accurate. Manufacturer-certified GVWR can differ by model year, engine, trim level, towing package, and other factors, and multiple weight classifications may apply. The listed values apply only to the configurations identified and should be confirmed before purchase. We are not liable for errors or inaccuracies in the information presented, and you assume any risk in using it. To verify a vehicle's GVWR of over 6,000 pounds, check the driver's door. For precise information on a specific vehicle's GVWR, consult a qualified professional.

Showing all 77 vehicle configurations.

Current models (2025 and 2026 model years)

Vehicles with a current U.S. model on sale. Listed values apply only to the configurations identified.

* At or within about 100 pounds of the 6,000-pound threshold (for a range, the lowest listed configuration). Margins are small; verify the certification label on the exact vehicle.

Recent discontinued and prior-generation models

A used-vehicle reference: used vehicles can qualify for Section 179 when they're "new to you." Ratings shown are for the generation and years listed only; never carry a figure across a redesign.

* At or within about 100 pounds of the 6,000-pound threshold (for a range, the lowest listed configuration). Margins are small; verify the certification label on the exact vehicle.

Sedans and other passenger automobiles are not listed here even when heavy. For vehicles that are not trucks or vans, federal tax law measures the 6,000-pound test by unloaded gross vehicle weight rather than GVWR, and the Section 280F passenger-automobile caps generally still apply. High-GVWR sedans that appeared on earlier versions of this list (for example, the Bentley Flying Spur and Porsche Panamera) were removed for this reason.

Models under configuration-level review

These commonly asked-about models are being verified against U.S. manufacturer certification data for a future update. A model appearing here is neither confirmed nor ruled out. Check the certification label on the exact vehicle.

• Audi: RS Q8; Q6 e-tron; e-tron S and SQ8 e-tron (performance variants of the prior electric SUVs)
• BMW (added configurations): X5 sDrive40i, M60i, and X5 M; X6 xDrive40i and X6 M
• Buick: Enclave (redesigned generation, 2025 to 2026)
• Acura: ZDX (discontinued; archive candidate)
• BMW: iX; XM; Alpina XB7
• Cadillac: Escalade and Escalade ESV additional gas trims; Escalade-V and Escalade-V ESV; Escalade IQ and IQL; Vistiq; Lyriq (qualifying configurations); Optiq and Optiq-V (verify before adding)
• Chevrolet: Silverado 1500; Silverado 2500 HD and 3500 HD; Silverado EV; Colorado; Blazer EV; Equinox EV; Express vans; BrightDrop commercial vans; Tahoe and Suburban 2WD configurations; Traverse (redesigned generation, 2024 to 2026)
• Chrysler: Pacifica Plug-in Hybrid
• Dodge: Durango 2026 trim structure
• Ford: Transit cargo, crew, and passenger vans; E-Transit; Explorer (qualifying configurations); Bronco Raptor; F-150 Lightning (discontinued; archive candidate); Expedition and Expedition MAX (redesigned generation, 2025 to 2026)
• Genesis: GV80 and GV80 Coupe; Electrified GV70
• GMC: Sierra 1500; Sierra 2500 HD and 3500 HD; Sierra EV; Canyon; Hummer EV Pickup and SUV; Acadia (redesigned); Savana cargo, passenger, and cutaway vans
• Honda: Prologue
• Hyundai: Ioniq 9; Palisade (redesigned for 2026)
• Infiniti: QX80 (redesigned generation, 2025 to 2026)
• Jeep: Grand Wagoneer and Grand Wagoneer L; Wagoneer and Wagoneer L; Grand Cherokee 4xe; Gladiator (additional configurations); Wrangler 392 final-edition naming (2026)
• Land Rover: Defender 130; Defender OCTA; Range Rover and Range Rover Sport generation-split model-year documentation
• Lexus: GX 550; TX 350, TX 500h, TX 550h+; LX 700h
• Lincoln: Aviator (configuration-level re-verification); Navigator (redesigned generation, 2025 to 2026)
• Lucid: Gravity
• Mazda: CX-70; CX-90
• Mercedes-Benz: GLE family; Sprinter cargo, crew, and passenger vans; eSprinter; GLS 450 and AMG GLS 63; G 550 and G 580 with EQ Technology; exact GLS 580 and Maybach GLS 600 figures
• Nissan: Pathfinder; Frontier; Armada (redesigned generation, 2025 to 2026); Titan XD (archive; rated separately from Titan)
• Polestar: 3
• Porsche: Macan Electric; Cayenne (current generation)
• Ram: 1500; 2500 and 3500; ProMaster
• Tesla: Cybertruck
• Rivian: R1T and R1S second-generation configurations (rated separately from Gen 1)
• Toyota: Sequoia; Land Cruiser; Grand Highlander; Sienna; Tacoma (qualifying configurations); 4Runner (sixth generation, 2025 to 2026)
• Rolls-Royce: Exact Cullinan figure
• VinFast: VF 9
• Volkswagen: Atlas and Atlas Cross Sport; ID. Buzz
• Volvo: XC90; EX90
• Specialty, low volume: Aston Martin DBX; Ineos Grenadier and Quartermaster; Lamborghini Urus; Ferrari Purosangue

A separate commercial-vehicle section (the above-14,000-lb GVWR class described in the owner specification) is planned for chassis cabs, cutaways, and vocational trucks such as Super Duty chassis cabs, Transit and E-Series cutaways, and Isuzu N-Series.

Commonly searched models that are not on this list

Tesla Model Y, Acura MDX, Honda Pilot, Kia Telluride, Subaru Ascent, and Toyota Highlander are frequently asked about, but they are not on the list above: no configuration exceeding 6,000 pounds GVWR is documented for them here. Configurations change; always verify the certification label on the exact vehicle.

What is the time limit for claiming Section 179 on vehicles in 2026?

To claim a Section 179 deduction, you must purchase and put the vehicle into service during the tax year for which you’re claiming the deduction. For most calendar-year businesses, that generally means by December 31, 2026.

Can I finance a vehicle and take the Section 179 deduction?

Yes, you can finance a vehicle and still take the Section 179 deduction. This can be a great way to improve cash flow: you take the entire price as a deduction, but are only paying back a small portion of it this year.

Is it possible to finance a vehicle under a company's name?

Yes. In fact, financing a vehicle under your company's name can offer certain benefits, such as separating personal and business liabilities, and potentially enhancing the company's credit profile. However, most lenders do not offer this, and the few who do typically impose restrictions like blanket liens.

What are the limitations and caps on Section 179 deductions?

For taxable years beginning in 2026, the Section 179 maximum deduction is $2,560,000. The deduction begins to phase out dollar-for-dollar when total qualifying purchases exceed $4,090,000, and is fully phased out at $6,650,000. In addition to those dollar limits, Section 179 is generally limited to taxable income from the active conduct of your trade or business. Amounts you elect but can't use because of the business-income limit may be carried forward to future years.

The "heavy SUV" Section 179 cap ($32,000 for 2026) is a separate limitation that can restrict how much of a passenger-type vehicle's cost, for vehicles rated above 6,000 and not more than 14,000 lbs GVWR, can be expensed under Section 179 (see the exemptions above). The cap is a Section 179 limit, not necessarily the ceiling on total first-year deductions: eligible remaining basis may separately qualify for bonus depreciation, subject to the Section 168(k) rules.

What is considered business use of a vehicle?

IRS guidelines divide all vehicle usage into three categories: business, commuting, and personal. Business use, which is deductible, includes traveling between job sites, transporting goods and equipment, and business-related travel away from the regular work location. Commuting and personal use are not deductible, and this remains true even if some "business activity" takes place in the vehicle during these times.

Standard mileage method warning

If you claim a Section 179 deduction or the special depreciation allowance (bonus depreciation) on a vehicle, you generally cannot use the standard mileage rate method for that same vehicle. Talk to your tax professional before choosing a method.

How do I calculate the business-use percentage?

To calculate the business-use percentage, divide the total miles driven for business purposes by the total miles driven (including personal use and commuting) for the year. The business use percentage is then applied to the purchase price of the vehicle to determine the deductible amount for Section 179. Your accountant or tax professional should help you here.

What is bonus depreciation and how does it work?

Bonus depreciation allows businesses to claim an additional first-year depreciation deduction on eligible property, including some vehicles. For 2026, the bonus depreciation rate is 100% for qualified property acquired and placed in service after Jan. 19, 2025 (see IRS guidance (IR-2026-06 / Notice 2026-11)).

Note: Heavy SUVs are subject to a separate Section 179 SUV limitation, and passenger automobiles (for trucks and vans, generally those at or below 6,000 lbs GVWR; other passenger automobiles are measured by unloaded gross vehicle weight) are subject to annual depreciation limits under Section 280F, which can cap first-year deductions even when bonus depreciation is available. Please consult your accountant/tax professional (please note that Crest Capital cannot answer any tax or eligibility questions).

How should I keep records for Section 179 vehicle deductions?

You’ll want to keep detailed records of your vehicle usage, including mileage logs, receipts, invoices, and any related expenses. These records will help you substantiate your business use claim if the IRS audits your tax return. Further, it is important to keep these records for at least three years after filing your tax return. For more information, consult the SBA Tax Guide.

What are some tax-saving strategies involving Section 179?

As mentioned earlier, consider financing vehicles instead of purchasing them outright, which can improve cash flow and still allow for the Section 179 deduction.

Pro Tip: Finance eligible vehicles towards the end of the calendar year. This minimizes the number of monthly payments made on the vehicle, while still taking a deduction.

Can I claim Section 179 deduction on used vehicles?

Absolutely: as long as they're "new to you," used vehicles can qualify for Section 179 provided they meet the general requirements (e.g., more than 50% qualified business use) and are acquired by purchase for use in your trade or business. However, vehicles acquired by gift or inheritance don't qualify, and property acquired from a related person generally doesn't either. Also, if you're planning to claim bonus depreciation on a used vehicle, additional eligibility rules apply, so consult your tax professional to make sure everything's in order.

Are there state-specific rules and regulations for Section 179?

Depending on your state, it is possible there are state-specific rules and regulations that may apply to Section 179 deductions. To verify eligibility and requirements, contact the Department of Revenue for your state and/or a tax professional familiar with your state's tax laws.

Section 179 Deduction Calculation Example

Conclusion

Section 179 can provide a significant first-year deduction for qualifying business-use vehicles, but eligibility and limits depend on GVWR, business-use percentage, and when the vehicle is placed in service. Always confirm the details with your tax professional.

Related Resources

• Commercial Vehicle Financing: explore our full range of work truck and specialty vehicle financing options
• Equipment Financing: learn about our other equipment financing solutions
• Vendor Programs: information for vehicle dealers and equipment vendors

Disclaimer

This page is for general informational purposes only, and is not meant to be tax advice, or imply any guarantee of a particular vehicle qualifying for a Section 179 deduction of any amount. Crest Capital is not an accounting firm and is not responsible for errors or omissions, nor can we answer any tax related questions. Crest Capital urges all business owners to check with their accountant regarding taxes, deductions, Section 179 eligibility, and rules applicable to your business.