Tax & Payroll
Section 179 Expensing Calculator (2026)
Work out how much qualifying equipment you can expense immediately under Section 179.
Preparing your result…
What this calculator does
Estimates the 2026 Section 179 deduction.
What your result means
Amount expensed this year and carryforward.
Formula
Limit = max(0, $2,560,000 − max(0, total cost − $4,090,000)); deduction = min(eligible cost, limit, business income)
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- C
- Cost of §179 property
- • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
- • $2,560,000 limit, $4,090,000 phase-out, $32,000 SUV cap.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Bonus depreciation not included.
- • Federal only — state and local taxes are excluded.
- • Rules change annually; figures apply to tax year 2026 only.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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