2026 Business Tax Advantage
2026 Land Rover Business Tax Advantage
Range Rover, Range Rover Sport, Defender and Discovery have a Gross Vehicle Weight Rating over 6,000 lb, so they may qualify for Section 179 and bonus depreciation when used for business. Vehicles must be purchased by December 31, 2026.
How the heavy SUV tax deduction works
Weight. Models with a GVWR over 6,000 lb are classified as heavy SUVs. They are not held to the lower depreciation caps that apply to passenger vehicles.
Business use. The vehicle has to be used for your business. Your tax advisor will confirm how much of the purchase applies based on how you use it.
Timing. The vehicle must be purchased in 2026 to qualify for this tax year. Buy and take delivery before December 31 to count it on this year’s return.
Land Rover models over 6,000 lb GVWR
Every model below is classified as a heavy SUV. Browse new inventory at Land Rover Carlsbad.
Section 179 depreciation example
The same $90,525 purchase in its first year: a heavy SUV over 6,000 lb GVWR compared with a passenger vehicle under it.
| Depreciation example | Heavy SUV GVWR 6,001–14,000 lb | Passenger auto Under 6,000 lb GVWR |
|---|---|---|
| Purchase price | $90,525 | $90,525 |
| Section 179, first year | $31,300 | Limited by §280F caps |
| Bonus depreciation (100% scenario) | $59,225 | N/A (caps control total) |
| Total first-year deduction (100% bonus) | $90,525 | $20,200 |
Illustrative example provided by Land Rover North America. Figures assume a $90,525 purchase price and a 100% bonus depreciation scenario. Your results depend on your business and tax situation.
Frequently asked questions
Which Land Rover models may qualify for the business tax advantage?
Range Rover, Range Rover Sport, Defender and Discovery have a Gross Vehicle Weight Rating (GVWR) over 6,000 pounds, so they are classified as heavy SUVs and can be depreciated according to federal and state law when used for business.
What is GVWR?
Gross Vehicle Weight Rating (GVWR) is the manufacturer’s rating of a vehicle’s maximum weight when fully loaded with people and cargo. Land Rover models with a GVWR of more than 6,000 pounds are classified as heavy SUVs.
When do I need to buy the vehicle?
The vehicle must be purchased in 2026 to qualify for the 2026 tax year, so plan to complete your purchase at Land Rover Carlsbad by December 31, 2026.
Why does a heavy SUV get a larger first-year deduction?
Passenger vehicles under 6,000 lb GVWR are limited by Section 280F depreciation caps. In Land Rover North America’s example, a $90,525 heavy SUV could reach a $90,525 total first-year deduction under a 100% bonus scenario, compared with $20,200 for a passenger vehicle at the same price.
Does Land Rover Carlsbad provide tax advice?
No. Land Rover Carlsbad and Jaguar Land Rover North America do not give personal tax advice. Please confirm your eligibility and deduction with your tax advisor before you buy.
Visit Land Rover Carlsbad
Serving business owners across Carlsbad and North County San Diego. Our team can walk you through qualifying inventory and help you get the purchase documents your tax advisor will need.
(760) 494-5600
5334 Paseo Del Norte, Carlsbad, CA 92008
Land Rover Carlsbad and Jaguar Land Rover North America (JLRNA) do not give personal tax advice. Consumers should confirm eligibility and figures with their tax advisor. Contact Land Rover Carlsbad and your tax professional for more information. The depreciation chart is an illustrative example, not a guarantee of savings, and tax laws and limits can change. With Gross Vehicle Weight Ratings (GVWR) of more than 6,000 pounds, these Land Rover models are classified as “heavy SUVs.” GVWR is the manufacturer’s rating of the vehicle’s maximum weight when fully loaded with people and cargo.