DO USED LAND ROVERS QUALIFY FOR SECTION 179?

The short answer: yes, used can qualify

The IRS rules do not say Section 179 property has to be new. Qualifying property must be eligible property, acquired by purchase for use in a trade or business, and meet the other Section 179 requirements. That means a qualifying used Range Rover, Range Rover Sport or Defender can potentially be eligible.

The important question is not simply whether the vehicle is used. It is whether the specific purchase, vehicle and business use satisfy the rules.

The more-than-50% business-use rule

For a vehicle used for both business and personal driving, the IRS generally requires more than 50% qualified business use to elect Section 179. If the requirement is met, the business-use percentage is applied to the vehicle's cost when determining the business basis used for the deduction.

Commuting between home and a regular workplace generally is not treated as business mileage, so buyers should discuss their actual use and recordkeeping with their tax professional.

What about the 6,000-pound rule?

For the special heavy-SUV Section 179 rule, the IRS looks at gross vehicle weight rating (GVWR), not simply curb weight. The rule generally applies to a four-wheeled passenger vehicle rated at more than 6,000 pounds GVWR and not more than 14,000 pounds GVWR, subject to exceptions and other requirements.

Do not assume every Land Rover configuration qualifies because another version does. Verify the GVWR shown for the specific vehicle before making a tax decision.

What is the 2026 Section 179 SUV limit?

The IRS lists a $32,000 Section 179 limit for heavy sport utility vehicles placed in service in tax years beginning in 2026 when the special SUV limitation applies. That is not necessarily the buyer's entire first-year depreciation deduction: other depreciation provisions may apply, while taxable-income, business-use and other limitations can reduce what a particular taxpayer may claim.

Does Certified Pre-Owned change anything?

Certified Pre-Owned status does not make a vehicle “new” for tax purposes, but being used does not by itself prevent Section 179 treatment either. From a buying standpoint, CPO can be worth comparing because it may provide certification and warranty benefits while still allowing a qualifying business buyer to discuss Section 179 treatment with a tax professional.

A simple example

Suppose a business buys an eligible used SUV and uses it 80% for qualified business purposes during the year it is placed in service. The starting business-use basis would generally be 80% of the vehicle's cost before applying the applicable Section 179 and depreciation rules. The actual deduction can be affected by multiple tax rules, so this is where a CPA or tax adviser should confirm the final number.