Key Business Takeaway
A qualifying INFINITI QX80 purchased and placed in service for business use in 2026 may be eligible for substantial first-year depreciation. The 2026 Section 179 deduction limit for covered heavy SUVs is $32,000. Eligible remaining business-use basis may qualify for 100% bonus depreciation, subject to acquisition-date rules and other requirements.
2026 INFINITI QX80 Section 179 and Bonus Depreciation Guide
Considering a QX80 for your Northeast Ohio business? Review the vehicle's weight classification, intended business use, and purchase timing with your tax professional before relying on a deduction. Section 179 and bonus depreciation are separate provisions with different requirements.
INFINITI of Beachwood does not provide tax advice. The example below illustrates potential federal deductions, not guaranteed savings. Have your CPA or tax advisor confirm eligibility and the treatment of your specific transaction.
Why GVWR Matters for Business Vehicle Deductions
Gross Vehicle Weight Rating, or GVWR, is the manufacturer's maximum rated loaded weight. It differs from curb weight. The heavy-SUV Section 179 limitation generally applies to covered passenger vehicles with a GVWR above 6,000 pounds and no more than 14,000 pounds.
Confirm the exact QX80's GVWR using its manufacturer certification label. Weight alone does not establish your eligibility or deduction amount.
A Hypothetical $100,000 QX80 Purchase in 2026
Assume a calendar-year business acquires and places a qualifying QX80 in service during 2026, has a $100,000 depreciable cost basis, and uses it 100% for qualified business purposes. Also assume sufficient taxable business income for the Section 179 election, no applicable phaseout, eligibility for 100% bonus depreciation, and no election out of bonus depreciation.
| Calculation | Amount |
|---|---|
| Business-use depreciable basis | $100,000 |
| Section 179 election, subject to the 2026 heavy-SUV limit | $32,000 |
| Remaining basis: $100,000 − $32,000 | $68,000 |
| 100% bonus depreciation on remaining eligible basis | $68,000 |
| Potential total first-year deduction | $100,000 |
The remaining-basis row is an intermediate calculation, not an additional deduction. In this example, the deductions are $32,000 plus $68,000. No vehicle cost basis remains for additional depreciation in later years.
A Deduction Is Different From Tax Savings
At an assumed 25% federal marginal tax rate, a fully usable $100,000 deduction would produce an illustrative $25,000 reduction in federal income tax. Actual results depend on the taxpayer's circumstances and other limitations. The vehicle still costs $100,000; a deduction does not reduce the dealership's selling price.
Can a QX80 Qualify for a Full First-Year Deduction?
Potentially. Current federal law provides 100% bonus depreciation for eligible property acquired and placed in service after January 19, 2025. Binding-contract and other acquisition rules can affect eligibility. The Section 179 heavy-SUV cap limits that particular deduction, rather than automatically limiting total depreciation to $32,000.
Your tax advisor may recommend a different combination of elections, including bonus depreciation without a Section 179 election. The calculation above illustrates one possible approach.
Business Use and Recordkeeping
- Business use must exceed 50% for the accelerated deductions discussed here.
- Personal use reduces eligible basis. At 80% qualified business use, a $100,000 cost would generally produce an $80,000 business-use basis before other adjustments.
- Commuting generally counts as personal use. Keep records supporting business mileage and vehicle expenses.
- Later changes matter. A decline to 50% or less qualified business use can trigger recapture. A later sale can also have tax consequences.
- Leasing is treated differently. A lessee generally cannot depreciate a vehicle it does not own for tax purposes.
When Must the Vehicle Be Placed in Service?
For a calendar-year taxpayer seeking a 2026 deduction, the vehicle must be ready and available for its assigned business use by December 31, 2026. An order, deposit, or signed purchase agreement alone does not establish that date. Fiscal-year taxpayers should confirm their applicable deadline.
Explore a QX80 for Your Business
Browse INFINITI QX80 inventory or contact INFINITI of Beachwood to request the VIN, vehicle price, and manufacturer weight information for your accountant. For additional information, visit our Section 179 guide.
Federal guidance checked October 12, 2026. State tax treatment may differ. Sources: IRS Publication 946, IRS Publication 463, and IRS bonus-depreciation guidance.