How The Heavy-SUV Section 179 Cap Actually Works
The rule that matters for a Range Rover or Defender is narrower than "SUVs get written off" — it's a specific weight-based category with its own cap and its own conditions.
Section 179 lets a business deduct the full purchase price of qualifying equipment in the year it's placed in service, rather than depreciating it over several years. Passenger vehicles are normally capped much lower — but an SUV with a manufacturer Gross Vehicle Weight Rating (GVWR) over 6,000 lbs, and not more than 14,000 lbs, falls into a separate "heavy SUV" category with its own first-year limit.
For 2026, that heavy-SUV limit is $32,000. Whatever's left of the business-use portion of the purchase price after that first-year amount isn't lost — it's eligible for 100% bonus depreciation, with no separate dollar cap, as long as the vehicle is acquired and placed in service after January 19, 2025.
- The vehicle's GVWR must exceed 6,000 lbs (confirmed on the door-jamb label, not the model's curb weight).
- It must be titled in the business's name and used more than 50% for business — exactly 50% does not qualify.
- It must be placed in service by the end of the tax year the deduction is claimed for.
One important nuance: a 5-year recapture window applies. If business use later drops below 50%, or the vehicle is sold before the recapture period ends, some of the deduction can be added back as taxable income.
Land Rover Models Over The 6,000-lb GVWR Line
GVWR is set per configuration, not per nameplate — always confirm the exact figure on the specific vehicle's door-jamb label before relying on it.
Every current Range Rover and Defender configuration clears the 6,000-lb threshold. Only the standard-wheelbase Range Rover has a widely corroborated published figure below — the rest are confirmed over the line but vary by trim and equipment.
Manufacturer GVWR| Model | GVWR | Qualifies (>6,000 lbs)? |
|---|---|---|
| Range Rover (Standard Wheelbase) | ≈7,385 lbs | Yes |
| Range Rover Sport | Over 6,000 lbs — confirm exact rating per trim | Yes |
| Defender 110 | Over 6,000 lbs — confirm exact rating per trim | Yes |
| Defender 130 | Over 6,000 lbs — confirm exact rating per trim | Yes |
GVWR shifts with wheelbase, engine, and options — the Long Wheelbase and Long Wheelbase Seven Seats Range Rover, for example, carry their own distinct ratings. Treat every figure above as a starting point, not a substitute for the label on the vehicle you're buying.
Browse Range Rover InventoryWhat The Deduction Actually Looks Like On A Real Purchase
A simplified example: a business buys a $120,000 Range Rover, used 80% for business, placed in service in 2026.
This example assumes the vehicle is titled in the business's name, placed in service in 2026, and that business use stays above 50% through the 5-year recapture window. Actual figures depend on the buyer's full tax situation — see the FAQ below.
Frequently Asked Questions
A few details worth confirming with your own tax advisor before you buy.
Does Every Range Rover Or Defender Qualify For The $32,000 Cap?
Only configurations with a manufacturer GVWR over 6,000 lbs qualify for heavy-SUV treatment, and not more than 14,000 lbs. Every current Range Rover and Defender configuration exceeds 6,000 lbs, but the exact rating varies by wheelbase, engine, and equipment — always confirm it on the specific vehicle's door-jamb label.
What Happens If My Business Use Drops Below 50% Later?
A 5-year recapture window applies. If business use falls below 50%, or the vehicle is sold before that window ends, some of the deduction can be recaptured as taxable income. Keep this in mind before claiming the full first-year amount.
Do I Need To Keep Records To Support My Business-Use Percentage?
Yes — a mileage log is the standard documentation the IRS expects. Keeping the vehicle on a consistent maintenance schedule also creates a dated service history that can corroborate that log if your business use is ever questioned; our team can help you schedule service on a predictable cadence.
Does This Deduction Apply If I Lease Instead Of Finance?
Generally, no. Section 179 requires the business to be the owner of the vehicle for tax purposes, which a standard operating lease doesn't provide — you'd instead deduct the business-use percentage of your lease payments as a regular expense. A financed purchase, or a lease-to-own arrangement structured as a capital lease, can still qualify.
Should I Rely On This Page Instead Of My Own CPA?
No. These figures reflect 2026 tax law as of this page's last-verified date and change from year to year. Confirm your specific situation — purchase timing, business-use percentage, and overall tax position — with your own CPA or tax advisor before you buy.
Talk Through Your Numbers Before You Buy
Bring your business's purchase timeline and expected use percentage — our team can walk through current Range Rover and Defender inventory while you confirm the details with your tax advisor.
