Section 179 & Bonus Depreciation Tax Savings
Section 179 of the IRS Tax Code allows businesses to deduct the full purchase price of qualifying vehicles in the year they are placed in service—rather than depreciating the cost over several years. When combined with Section 168(k) Bonus Depreciation, eligible business owners may be able to deduct up to 100% of the vehicle purchase price in the first year.
The table below reflects 2026 Calendar Year maximum deduction amounts for Chrysler, Jeep, Dodge, Ram, Alfa Romeo, and Fiat vehicles, sourced from the Stellantis/FCA Depreciation Worksheet (Rev. Proc. 2026-15). All figures assume 100% business use. Consult your tax advisor to determine your specific eligibility.
Alfa Romeo
| Model | Base MSRP | GVWR | 2026 Max Deduction | Notes |
|---|---|---|---|---|
| Tonale | $37,495 | 4,960 lbs | $20,300 | B, D |
| Giulia | $44,995 | 4,612 lbs | $20,300 | A, D |
| Stelvio | $49,995 | 5,247 lbs | $20,300 | B, D |
Chrysler
| Model | Base MSRP | GVWR | 2026 Max Deduction | Notes |
|---|---|---|---|---|
| Voyager | $41,395 | 6,055 lbs | $41,395 | C, D |
| Pacifica | $44,445 | 6,055 lbs | $44,445 | C, D |
Dodge
| Model | Base MSRP | GVWR | 2026 Max Deduction | Notes |
|---|---|---|---|---|
| Durango | $38,495 | 6,500 lbs | $38,995 | C, D |
| Charger (2-Door) | $49,995 | 5,950 lbs | $20,300 | A, D |
| Charger (4-Door) | $51,995 | 5,950 lbs | $20,300 | A, D |
Fiat
| Model | Base MSRP | GVWR | 2026 Max Deduction | Notes |
|---|---|---|---|---|
| 500e | $35,700 | 3,726 lbs | $20,300 | A, D |
Jeep
| Model | Base MSRP | GVWR | 2026 Max Deduction | Notes |
|---|---|---|---|---|
| Compass | $29,550 | — | $20,300 | B, D |
| Cherokee | $35,000 | — | $20,300 | B, D |
| Wrangler (2-Door) | $36,035 | — | $20,300 | B, D |
| Wrangler (4-Door) | $39,040 | — | $20,300 | B, D |
| Grand Cherokee | $38,920 | 6,050 lbs | $38,920 | C, D |
| Grand Cherokee L | $40,920 | 6,500 lbs | $40,920 | C, D |
| Gladiator | $39,820 | — | $20,300 | B, D |
| Grand Wagoneer | $63,995 | 7,300 lbs | $63,995 | C, D |
| Grand Wagoneer L | $66,995 | 7,400 lbs | $66,995 | C, D |
| Recon | $65,000 | 7,000 lbs | $65,000 | C, D |
| Wagoneer S | $65,200 | 6,700 lbs | $65,200 | C, D |
Ram
| Model | Base MSRP | GVWR | 2026 Max Deduction | Notes |
|---|---|---|---|---|
| 1500 Quad Cab 4x2 | $42,025 | — | $42,025 | C, D |
| 1500 Quad Cab 4x4 | $45,425 | — | $45,425 | C, D |
| 1500 Crew Cab 4x2 | $44,775 | — | $44,775 | C, D |
| 1500 Crew Cab 4x4 | $48,175 | — | $48,175 | C, D |
| 2500 Regular Cab | $46,855 | 10,000 lbs | $46,855 | C, D |
| 3500 Regular Cab | $48,155 | 11,040 lbs | $48,155 | C, D |
| Chassis Cab 3500 SRW | $51,200 | — | $51,200 | C, D |
| Chassis Cab 4500 DRW | $58,465 | 16,500 lbs | $58,465 | C, D |
| Chassis Cab 5500 DRW | $59,575 | 18,000 lbs | $59,575 | C, D |
| ProMaster Cargo Van 1500 | $46,370 | 8,550 lbs | $46,370 | C, D |
| ProMaster Cargo Van 2500 | $50,665 | 8,900 lbs | $50,665 | C, D |
| ProMaster Cargo Van 3500 EXT | $51,725 | 9,350 lbs | $51,725 | C, D |
Notes & Footnotes
A. Passenger automobiles are subject to luxury car limits under IRC §280F(d)(4)(A). Maximum first-year deduction capped at $20,300 per Rev. Proc. 2026-15. Assumes 100% business use.
B. Trucks, SUVs, and vans with GVWR of 6,000 lbs or less are subject to luxury car limits. Maximum first-year deduction capped at $20,300. Assumes 100% business use.
C. Vehicles with GVWR greater than 6,000 lbs are not subject to luxury car limits. Businesses may expense up to $2,560,000 in qualifying property under Section 179 (when total qualifying property cost is below $4,090,000). The remaining basis may be recovered through Section 168(k) bonus depreciation or MACRS 200% declining balance depreciation over a 5-year recovery period. Assumes 100% business use.
D. Customers should independently verify the GVWR and bed length of any specific vehicle before purchase. This worksheet is not intended for use in tax evasion.
Disclaimer: The material presented on this page is for informational purposes only and is not offered as legal or tax advice. You are urged to seek the advice of your tax advisor, attorney, and/or financial planner for specific tax or legal questions and your personal situation. Figures are sourced from the Stellantis/FCA Depreciation Worksheet and Rev. Proc. 2026-15.
