---
title: "Section 179 limit 2026: $2,560,000 ($32,000 SUV cap)"
description: "Section 179 expensing limit for 2026: $2,560,000, phasing out above $4,090,000. IRS, effective Jan 1, 2026. What changed, with the official source."
canonical: https://resellerindex.com/changes/irs/2026-01-01-irs-section-179-2026-limits/
last_updated: 2026-11-12
publisher: "The Reseller Index"
license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)"
---

[Change tracker](https://resellerindex.com/changes/) / [IRS](https://resellerindex.com/changes/irs/)

# Section 179 expensing limit for 2026: $2,560,000, phasing out above $4,090,000

1. [IRS](https://resellerindex.com/changes/irs/) Tax Effective Jan 1, 2026 · announced Oct 9, 2025

   For tax years beginning in 2026, you can elect to expense up to $2,560,000 of section 179 property such as shelving, scanners, computers or a work vehicle. The limit shrinks dollar for dollar once the cost of section 179 property you place in service during the year passes $4,090,000, and an SUV counts for no more than $32,000. Figures from Rev. Proc. 2025-32. General information, not tax advice: check with a tax professional.

   Your net on a $10 / $25 / $50 sale: n/a / n/a / n/a

   A deduction limit, not a fee. Most resellers are far below it; the SUV cap is the line that usually matters.

   Source: [IRS Rev. Proc. 2025-32, section 4](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf) · verified Oct 23, 2026

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## Cite this

The Reseller Index change tracker, "Section 179 expensing limit for 2026: $2,560,000, phasing out above $4,090,000," https://resellerindex.com/changes/irs/2026-01-01-irs-section-179-2026-limits/, verified Oct 23, 2026. Free to reuse with a link (CC BY 4.0). First published on the tracker Oct 23, 2026.

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