The short answer
Several Land Rover models may meet the federal heavy-SUV weight test used for Section 179. Depending on the exact model year and configuration, that can include the Range Rover, Range Rover Sport, Defender and Discovery.
The important measurement is GVWR — gross vehicle weight rating, not curb weight. The relevant heavy-SUV range is generally more than 6,000 pounds and not more than 14,000 pounds GVWR. Meeting the weight test alone does not establish that a buyer qualifies for a deduction.
Land Rover models to check
Range Rover
6,000-lb GVWR potential: Certain configurations
Check the GVWR on the exact vehicle.
Range Rover Sport
6,000-lb GVWR potential: Certain configurations
Published specifications include configurations above 6,000 lb GVWR.
Defender
6,000-lb GVWR potential: Certain configurations
Defender 90, 110 and 130 specifications vary; verify the exact vehicle.
Discovery
6,000-lb GVWR potential: Certain configurations
Verify the model year and exact vehicle GVWR.
Important: Do not assume every trim or configuration qualifies. Verify the certification label or manufacturer documentation for the exact VIN you are considering.
Why GVWR matters
The tax rule is not simply “buy an SUV that weighs more than 6,000 pounds.” GVWR is the manufacturer-rated maximum loaded weight of the vehicle. It is different from curb weight, which is why a vehicle can have a curb weight below 6,000 pounds while its GVWR is above 6,000 pounds.
What is the Section 179 heavy-SUV limit for 2026?
For tax years beginning in 2026, the Section 179 expense limit for sport utility vehicles subject to the special heavy-SUV limitation is $32,000, subject to the applicable requirements and limitations.
That does not mean every qualifying vehicle automatically creates a $32,000 deduction, and it does not necessarily represent the vehicle's entire potential first-year depreciation. Section 179, business-use percentage, taxable-income limitations, bonus depreciation and other depreciation rules can interact.
The business-use requirement matters
A vehicle does not become a tax write-off simply because its GVWR exceeds 6,000 pounds. Qualified business use generally must exceed 50% for Section 179 treatment, and recordkeeping and recapture rules may apply.
What to verify before buying
- The exact model year, trim and configuration
- The GVWR for the specific vehicle or VIN
- Your expected qualified business-use percentage
- Whether you are purchasing or leasing
- When the vehicle will be placed in service
- How your accountant will treat Section 179 and any additional depreciation
Buying a Land Rover for your business?
I can help with the vehicle side: finding a Range Rover, Range Rover Sport, Defender or Discovery that fits what you need, comparing available inventory and helping identify vehicle-specific information your accountant may want.
This page and calculator are general educational information only and are not tax, legal, financial or accounting advice. Vehicle weight alone does not determine eligibility. Contact a qualified accountant or tax professional to confirm your eligibility and potential deduction before making a vehicle purchase based on tax benefits.
COMMON QUESTIONS
Land Rover Section 179 FAQ
Which Land Rovers may qualify for Section 179?
Certain configurations of Range Rover, Range Rover Sport, Defender and Discovery may fall within the heavy-SUV rules when the exact vehicle has a GVWR above 6,000 pounds and not above 14,000 pounds and the taxpayer satisfies the other requirements. Always verify the exact vehicle.
Is the 6,000-pound rule based on curb weight?
No. The heavy-SUV rule uses gross vehicle weight rating, or GVWR, rather than simply curb or unladen weight.
What is the Section 179 SUV limit for 2026?
For tax years beginning in 2026, the Section 179 limit for sport utility vehicles subject to the special heavy-SUV limitation is $32,000, subject to the applicable rules and limitations.
Does being over 6,000 pounds automatically mean I get the deduction?
No. Vehicle weight is only one part of the analysis. Business use, taxpayer eligibility, placed-in-service timing, income limitations and other tax rules can affect the deduction. Contact a qualified accountant or tax professional.
SHOPPING FOR A BUSINESS VEHICLE?
Find the right Land Rover first. Let your accountant confirm the deduction.
I’m Jon McGeehan at Jaguar Land Rover Willow Grove. I can help you compare Range Rover, Range Rover Sport, Defender and Discovery options and provide vehicle information your accountant may want to review.