RANGE ROVER SPORT TAX WRITE-OFF CALCULATOR

Estimate your potential 2026 Section 179 deduction

For tax years beginning in 2026, the IRS lists a $32,000 Section 179 limit for heavy SUVs subject to the special SUV limitation. Qualified business use generally must be more than 50%. This calculator applies those two rules only; it does not determine your final tax deduction.

Important: A tax deduction is not the same thing as getting the deduction amount back in cash. The estimated tax reduction above simply multiplies the estimated Section 179 amount by the tax rate you entered.

What this calculator does not include

Your actual first-year deduction can be affected by taxable business income, other Section 179 property, depreciation rules, eligibility, placed-in-service date, financing, entity/taxpayer circumstances, subsequent business use and other limitations. Additional depreciation may be available after Section 179, but this calculator intentionally does not estimate it because the correct treatment depends on the taxpayer and transaction.

Does the Range Rover Sport meet the weight rule?

The heavy-SUV rule applies to qualifying four-wheel passenger vehicles rated at more than 6,000 pounds and not more than 14,000 pounds gross vehicle weight rating (GVWR). Do not use curb weight for this test. Verify the GVWR of the exact vehicle before relying on the rule.

Why business use matters

The IRS generally requires more than 50% qualified business use to elect Section 179 for mixed-use property. If business use later falls to 50% or less during the recovery period, recapture rules can apply. Keep appropriate mileage and business-use records and confirm your treatment with your tax professional.