
Buying a vehicle for your business before year-end can lower what you owe. Qualifying Land Rover models with a Gross Vehicle Weight Rating (GVWR) above 6,000 pounds may be eligible for accelerated first-year tax deductions when they are purchased and placed in service by December 31. Land Rover Grand Rapids helps business owners find the right Range Rover, Range Rover Sport, Defender, or Discovery before the deadline.
Section 179 of the federal tax code lets a business deduct the cost of qualifying equipment, including vehicles, in the year it is placed in service instead of spreading that deduction over several years. Bonus depreciation can then be applied to the remaining cost. For tax year 2026, the Section 179 limit for heavy SUVs is $32,000, and 100% bonus depreciation applies to qualifying property acquired after January 19, 2025. Because bonus depreciation has no heavy SUV cap, a qualifying vehicle used 100% for business may be deducted in full in the first year.
The 6,000 pound line is what makes the difference. Vehicles rated at or below 6,000 pounds GVWR fall under the lower passenger vehicle depreciation limits, which hold first-year deductions to a few thousand dollars. GVWR is the manufacturer’s rating of the maximum weight of the vehicle when fully loaded with people and cargo, and it is printed on the label inside the driver’s door jamb.
These Land Rover models carry a GVWR above 6,000 pounds and may qualify for the Section 179 Tax Advantage Program:




Eligibility is tied to the specific vehicle, so confirm the GVWR on the vehicle you choose. Our team can point you to the label and answer questions about any model on the lot.
The deduction depends on how the vehicle is used, not just which vehicle you buy. Keep these requirements in mind:
Qualifying vehicles can be new or Approved Certified Pre-Owned. Every business is different, so talk with your tax advisor about how these rules apply to your situation before you buy.
The deadline is a placed-in-service deadline, so the time to start is well before the last week of the year. Choosing a model, arranging financing, and completing delivery all take time. Starting now gives you room to compare models, review current offers, and take delivery in time to put the vehicle to work this tax year.
GVWR is the maximum loaded weight set by the manufacturer. Vehicles above 6,000 pounds GVWR are treated differently for depreciation than lighter vehicles, which is why the deduction can be larger for qualifying models.
Possibly. Business use must be above 50%, and the deduction is based on the business-use percentage. Keep a mileage log and review the details with your tax advisor.
Financing a purchase does not by itself rule out the deduction, but the details depend on your situation. Our finance team can walk you through financing options, and your tax advisor can confirm how it applies to you.
No. Qualifying vehicles can be new or Approved Certified Pre-Owned, as long as the vehicle meets the GVWR and business-use requirements.
Check the GVWR on the door jamb label and confirm it is above 6,000 pounds. Our team can help you review it, and your tax advisor makes the final determination for your business.
Our team can help you compare the Range Rover, Range Rover Sport, Defender, and Discovery models that fit your business and your timeline. Visit us at 1030 28th Street SE, Grand Rapids, MI 49508, call 616-452-5101, or contact us online.