A client recently asked me if he could buy a Mercedes-Benz G-Wagon and write off the entire purchase price in Year 1 using the IRS Section 179 deduction.
The short answer? No.
Under current IRS rules, a G-Wagon (and most luxury SUVs) only qualifies for about $30K of Section 179 in the first year — assuming the vehicle is used more than 50% for business. It’s a great tax deduction, but it’s nowhere near a full write-off.
Naturally, the next question was:
“Okay, so what kind of vehicle can I buy and fully write off in Year 1?”
And that’s where Section 179 gets interesting.
Vehicles That Do Qualify for a 100% Write-Off in 2025
To get a full deduction in the first year, the vehicle has to meet two criteria:
1. GVWR (Gross Vehicle Weight Rating) of 6,000+ lbs
(Link to IRS rules on vehicle weights: IRS Publication 946)
2. A truck bed of at least 6 feet long
When the bed length hits 6 feet, the vehicle is treated as a work truck instead of a luxury SUV — which removes the Section 179 cap entirely.
Here are the most common examples:
Pickup Trucks That Qualify
- Ford F-150 / F-250 / F-350 (6.5 ft or 8 ft bed)
- Ram 1500 / 2500 / 3500 (6’4” or 8 ft bed)
- Chevy Silverado 1500 / 2500 / 3500 (6.5 ft or 8 ft bed)
- Toyota Tundra (6.5 ft bed)
- GMC Sierra (6.5 ft bed)
These fall into the true “work truck” category, which is why they qualify for 100% Section 179 expensing in 2025.
And yes — business-use percentage still applies. You must use the vehicle at least 50% of the time for business.
This is your sample 2025 full write-off vehicle list.
Cargo Vans and Heavy Commercial Vehicles That Also Qualify
If you don’t want a pickup, you have options. These vehicles also qualify for 100% Section 179 with no dollar cap:
- Mercedes Sprinter
- Ford Transit
- Ram ProMaster
- Chevy Express
- GMC Savana
Again, business-use percentage applies, but there’s no luxury cap limiting your deduction.
Vehicles That Don’t Qualify for a Full Write-Off in 2025
These vehicles are all over 6,000 lbs GVWR, but because they are SUVs — not trucks — they get hit with the Section 179 luxury SUV cap of roughly $30,500 in 2025.
Bonus depreciation also won’t save them the way it used to, because bonus depreciation drops to 40% in 2025.
Heavy SUVs That Do NOT Qualify for 100% Write-Off
- Mercedes G-Wagon
- Cadillac Escalade / GMC Yukon / Chevy Tahoe
- Range Rover / Defender
- Tesla Model X
- BMW X5 / X7
- Porsche Cayenne
These can still offer solid deductions — just not full expensing in Year 1.
What About Bonus Depreciation?
Bonus depreciation is a separate tool, applies to many other asset classes, and phases down to 40% in 2025.
I cover bonus depreciation in a separate section because the rules differ depending on:
- Asset type
- Purchase timing
- Whether the vehicle is new vs. used
- The business-use percentage
But for pure vehicle planning, Section 179 is what drives the Year-1 deduction strategy.
Where to Learn More (Optional Internal or External Links)
- Link internally: Your “Bonus Depreciation” article
- Section179.org
- IRS Publication 946 (Depreciation rules)
