As the calendar year draws to a close, there’s a timely opportunity for business owners to take advantage of significant tax incentives when purchasing qualifying Land Rover vehicles. Because certain models carry a Gross Vehicle Weight Rating (GVWR) of over 6,000 pounds, SUVs such as the Range Rover, Range Rover Sport, Land Rover Defender and Land Rover Discovery may qualify as “heavy SUVs” under federal tax code. That classification enables businesses to accelerate depreciation of those vehicles used predominately (i.e., more than 50%) for business-use.

Why This Matters for Business Owners

If your business relies on premium vehicles for executive transport, client meetings, or corporate fleet operations, these Land Rover models offer more than luxury and performance—they also add a strategic tax-advantage benefit. Under the updated 2026 rules, you may be able to significantly write down the cost of the vehicle in the year it is placed in service.

What’s New for 2026

• The maximum annual deduction under Section 179 has been raised (for qualifying property) and enhanced for heavy vehicles. Section 179

• For heavy SUVs (over 6,000 lbs GVWR) the Section 179 deduction limit remains at $31,300 for the tax year 2026.

• After Section 179 is applied, businesses may apply bonus depreciation. Note: some sources indicate 100% bonus depreciation may apply for certain property placed in service after Jan 20, 2026; however, other sources indicate a 40% bonus depreciation rate for many vehicles in 2026. Business-use must exceed 50% of the vehicle’s total use to qualify for these deductions.

• The vehicle must be placed in service during the tax year in which the deduction is claimed and meet all IRS record-keeping requirements.

Eligible Models (Business-Use Heavy SUVs)

These Land Rover models may qualify:

• Range Rover

• Range Rover Sport

• Defender

• Discovery

Each of these models—depending on trim and configuration—may exceed the 6,000 lbs GVWR threshold, so they are potential candidates for the heavy SUV deduction treatment. (Always verify the exact GVWR, as configurations may vary.)

How to Take Advantage

1. Purchase & Place In Service by December 31, 2026: For the benefit to apply in tax year 2026, the vehicle must be placed in service during the year.

2. Use the Vehicle for Business: To qualify, use must be strictly or predominantly business-related. Personal use reduces the deduction amount and may trigger recapture.

3. Visit Our Dealership or Contact Us: At Warren Henry Auto Group (North Miami), our team can help you select the right Land Rover model, verify its compliance (GVWR, business-use documentation etc.), and coordinate with your tax advisor to take full advantage of the incentive.

Ready to Take the Next Step?

Upgrade your business fleet not just for style and performance, but for strategic tax advantage. Contact us today and let us show you how a Land Rover vehicle can serve your business needs and support your tax goals. Reach out to our North Miami team at Warren Henry Auto Group and we’ll help you get started.

Note/Disclaimer:
This communication is for general informational purposes only and does not constitute tax advice. Eligibility for Section 179, bonus depreciation, and other tax benefits depends on your specific business circumstances, the vehicle’s configuration (including GVWR), business-use percentage, and placement in service date. Always consult your qualified tax advisor or CPA before making any purchase or claiming deductions.

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