Section 179 Deduction Calculator
Estimate the section 179 expense deduction after the dollar limit, investment limit, SUV cap, and taxable-income limit.
2025 and 2026 amounts are published. The 2027 amounts follow Rev. Proc. 2026-35.
Estimate
$40,000.00
- Dollar limit after the investment reduction
- $2,560,000.00
- Section 179 deduction
- $40,000.00
- Amount limited by taxable income
- $0.00
- This estimate is calculated in your browser and is not sent to a server.
- The 2026 dollar limit is $2,560,000, the investment threshold is $4,090,000, and the SUV limit is $32,000. Passenger automobiles of 6,000 pounds or less are not calculated.
Limits of this estimate
- Business use under 50 percent is not eligible.
- Cars and light trucks of 6,000 pounds or less are excluded.
- Married filing separately uses half of the dollar and investment limits.
- This is educational information, not tax, legal, or accounting advice, and it does not file a return.