Biz Write-Offs LogoBiz Write-Offs

Bonus depreciation on vehicles

100% (2025+)

Is 100% Bonus Depreciation Back for Vehicles?

Short answer: Yes: 100% bonus depreciation is permanent again for property acquired after January 19, 2025, including business vehicles.

Passenger cars under 6,000 lbs are still limited by the luxury auto caps (about $20,000 in year one with bonus). Heavier vehicles can deduct the full business-use share.

Records to keep: Keep a contemporaneous mileage log (date, miles, business purpose), business-use percentage, the purchase contract, and a photo of the door-jamb GVWR sticker.