As a business owner, you have a rare, time-sensitive opportunity to make a smart financial move: You can unlock a major tax advantage by acquiring one of the best SUVs to maximize Section 179 tax efficiency and put it in service before the critical deadline of December 31.
Meeting this critical deadline is where a premium, concierge car-buying experience with Cartelligent steps in. Your dedicated Advisor is committed to expediting the often drawn-out acquisition process. This rapid turnaround helps ensure you capture significant financial advantages, including the powerful Section 179 tax deduction.
The Section 179 Expensing Advantage
The Section 179 deduction allows your business to expense the cost of qualifying equipment — including certain vehicles — in the year they are put into service, rather than deducting it over many years through depreciation. This provides an immediate, substantial tax benefit.
To capture this benefit for tax year end, now is the time to start your new car search. Acquiring a vehicle in the 6,001–14,000 lbs Gross Vehicle Weight Rating (GVWR) category and placing it into service before the end of December can provide a one-time deduction of up to $31,300 (the current Section 179 limit for this class), plus additional depreciation benefits.
The Best SUVs That Qualify for Section 179
Why do these specific vehicles qualify? It comes down to a simple, weight-based technicality in the tax code: the GVWR. Many of the most sought-after full-size and mid-size luxury SUVs exceed the 6,000-pound threshold, making them eligible for the increased deduction. This means your smart financial move can also be an opportunity to upgrade to a luxury-class vehicle.
Luxury SUVs
These models typically qualify across their V6, V8, and Plug-in Hybrid (PHEV) configurations, aligning with the premium experience sought by our clientele.
| Make | 2025+ Model Year | Key Trims/Notes on GVWR |
| Audi | Q7, Q8, SQ7, SQ8 | V6 (55 TFSI) and V8 models typically qualify. |
| Bentley | Bentayga | Qualifies across most trims. |
| BMW | X5, X7 | X5 (xDrive50e PHEV and V8 trims) and all X7 models are known qualifiers. |
| Cadillac | Escalade | Escalade easily qualifies. |
| Infiniti | QX80 | Qualifies across all trims due to its size. |
| Land Rover | Defender, Range Rover, Range Rover Sport | Most six-cylinder (P400), PHEV (P550e), and V8 trims qualify. |
| Lexus | LX 600 | Qualifies across all trims. |
| Lincoln | Navigator, Aviator | Navigator easily qualifies. Aviator often requires the Grand Touring (PHEV) trim or equivalent. |
| Maserati | Levante | Specific V6 and V8 trims are known qualifiers. |
| Mercedes-Benz | G-Class, GLS-Class | G-Class and all GLS models (including GLS 450/580) easily exceed the threshold. |
| Porsche | Cayenne | Higher V8 and E-Hybrid trims are the most reliable qualifiers. |
| Rolls-Royce | Cullinan | Qualifies across all configurations. |
| Volvo | XC90 | The Plug-in Hybrid (Recharge) or high-trim V6 models are common qualifiers. |
Full-size SUVs
These large-platform SUVs are reliable qualifiers across nearly all trim levels.
| Make | Model(s) | Key Trims/Notes on GVWR |
| Chevrolet | Tahoe, Suburban | Qualify across all engine and trim levels. |
| Ford | Expedition | Qualifies across all trims. |
| GMC | Yukon, Yukon XL | Qualify across all engine and trim levels. |
| Nissan | Armada | Qualifies across all trims. |
| Toyota | Sequoia | Qualifies across all trims. |
Your Strategic Next Step: Time is the Asset
Crucial Acquisition Note: To claim the deduction for this tax year, the vehicle must be placed into service before December 31. This timing constraint makes working with an efficient car buying service like ours an indispensable asset. Your dedicated Advisor accelerates the often-slow acquisition process and ensures you’re focused on the best SUVs for Section 179.
Your focus should remain on your business; our focus is ensuring your vehicle acquisition is clear, smooth, and strategically advantageous. Get started at https://cartelligent.com/get-started/.
Disclaimer: Cartelligent and its employees are not tax professionals. The information provided here is for general knowledge and informational purposes only and is based on publicly available IRS guidelines. Vehicle GVWRs can vary by trim and options; always verify with a qualified tax advisor to confirm eligibility for your specific business and vehicle.
