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Section 179 Truck Calculator for Owner Operators

See how much tax a truck, tractor or trailer bought in 2026 can save with Section 179, 100% bonus depreciation or regular depreciation, and what each choice is worth over the years you keep it.

The truck

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The numbers on this page are examples. Change every one to match your truck and your business.

Your 2026 year

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Tax and selling

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% a year
yrs
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100% bonus depreciation is worth the most in today's money: $29,564

This is 3-year property (IRS class 00.26). The deductible cost is $150,000. In year 1 this choice deducts $150,000 and saves $45,000 in tax. Over the 4 years you keep it, every choice saves the same total once you count the tax on the sale. The difference is when you get the savings.

Section 179 could cover up to $150,000 of this truck. After your profit limit, $120,000 of it can be used this year.

  • Section 179 is limited to your business profit. The part you cannot use this year carries forward to the next year.
  • The bonus deduction is more than your business profit. The extra may create a loss. Whether you can use it depends on other income and loss limits, so ask your accountant.

100% bonus depreciation

Best in today's money

$45,000

tax saved in year 1, from a $150,000 deduction

Bonus
$150,000
Tax saved in 4 years
$45,000
Tax on the sale
$21,000
Net over the years
$24,000
In today's money
$29,564

Section 179, then regular depreciation

$39,000

tax saved in year 1, from a $129,999 deduction

Section 179
$120,000
Regular tables
half-year
Tax saved in 4 years
$45,000
Tax on the sale
$21,000
Net over the years
$24,000
In today's money
$28,940

Regular depreciation only

$14,999

tax saved in year 1, from a $49,995 deduction

Regular tables
half-year
Tax saved in 4 years
$45,000
Tax on the sale
$21,000
Net over the years
$24,000
In today's money
$26,444

Deduction in each year

Deduction by year for each way of taking it
ChoiceYear 1Year 2Year 3Year 4
100% bonus$150,000$0$0$0
Section 179 + regular$129,999$13,335$4,443$2,223
Regular only$49,995$66,675$22,215$11,115
To compare buying with leasing, use Lease vs Buy. To see the loan and cash flow year by year, use the Truck Ownership Simulator. To check the payment, use the Truck Payment Calculator. For what a truck earns after costs, use the Owner Operator Earnings Calculator.

Rules are from IRS Publication 946 and Rev. Proc. 2025-32 for 2026: Section 179 up to $2,560,000, 100 percent bonus depreciation for property acquired and placed in service after January 19, 2025, and the regular depreciation tables for 3-year property. Tax saved is the deduction times the rate you type. The tool leaves out the $4,090,000 phase-out, state rules (many states do not allow bonus depreciation), loss limits, self-employment tax and depreciation in the year of sale. Deducting the whole cost early means a later sale is taxed as ordinary income up to the deductions you took. Your numbers stay in this browser. This is an estimate for planning, not tax advice. Ask your accountant before you file.

Numbers tight? Let a dispatcher find better loads.

This tool is free. If it shows you are leaving money on the road, Grow Trucking finds loads, negotiates rates and does the paperwork for owner-operators and small fleets.

Talk to a dispatcher Call (845) 400-9179

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How much can Section 179 save on a truck?

A truck bought and put to use in 2026 can be deducted three ways: Section 179 (up to $2,560,000, limited to your business profit), 100 percent bonus depreciation (no profit limit), or regular depreciation over 3 years for a tractor and 5 years for a trailer. The tax you save is the deduction times your tax rate. The calculator shows all three, year by year.

  1. Choose what you bought and enter its cost and your business use.
  2. Choose the quarter the truck was ready for use.
  3. Enter your business profit and any other equipment you bought this year.
  4. Enter your tax rate, your cost of money, how many years you keep the truck and what you expect to sell it for.
  5. Read the tax saved in year 1 for each choice, and which one is worth the most in today's money.
  6. Check the deduction in each year and any notes, then go over the result with your accountant.
How each way of deducting a truck works in 2026
WayHow much in year 1Limits
100% bonus depreciationThe whole business costNo profit limit. Default unless you elect out. Property acquired and placed in service after January 19, 2025
Section 179Up to $2,560,000, then regular depreciation on the restCannot be more than business profit. Shared with other equipment. Pickups, vans and SUVs of 6,001 to 14,000 lb GVWR are capped at $32,000 unless exempt
Regular depreciation (MACRS)33.33% for a tractor, 20% for a trailer (half-year rule)Semi tractor 3 years, trailer and box truck 5 years. Mid-quarter tables if over 40% is placed in service in October to December

Rules are from IRS Publication 946 and Rev. Proc. 2025-32 for 2026. Tax saved is the deduction times the tax rate you enter. The tool leaves out the $4,090,000 phase-out, state rules (many states do not allow bonus depreciation), loss limits and carryovers, self-employment tax, gain above the original cost, and depreciation in the year of sale. Selling for more than the remaining tax cost is taxed as ordinary income up to the deductions taken. The example numbers on the page are for illustration only. This is an estimate for planning, not tax advice.

Last reviewed October 2026. Sources: IRS: Publication 946, How to Depreciate Property; IRS: Rev. Proc. 2025-32 (2026 inflation adjustments); IRS: Form 4562, Depreciation and Amortization.

Frequently Asked Questions - Section 179 Truck Calculator

Can I take Section 179 on a semi truck?
Yes. A semi tractor bought for your business qualifies if you use it more than 50 percent for business and it is ready for use by the end of the tax year. For 2026 the Section 179 limit is $2,560,000, and it cannot be more than your business profit for the year. The 6,000 pound SUV rules do not apply to a Class 8 tractor.
Can I take Section 179 on a used truck?
Yes, if you bought it. Section 179 works on used equipment, but not on a truck you got as a gift or inheritance, or bought from a related person such as a spouse, parent, child or a business you control. Bonus depreciation on used property has a similar rule: you must never have used the truck before, and you cannot buy it from a related person.
Is Section 179 or bonus depreciation better for a truck?
For most owner-operators, 100 percent bonus depreciation is the default and it has no profit limit. Section 179 is limited to your business profit but lets you pick how much to deduct. Section 179 is taken first, then bonus applies to what is left. If you want to spread deductions over several years, you can elect out of bonus for the class of property. This calculator compares the three ways.
How many years do you depreciate a semi truck?
Under IRS rules a semi tractor for over-the-road use is 3-year property, so regular depreciation runs over four tax years: 33.33, 44.45, 14.81 and 7.41 percent with the half-year rule. Trailers and box trucks of 13,000 pounds or more unloaded are 5-year property, which runs over six tax years. Bonus depreciation and Section 179 let you deduct it much sooner.
Can I use Section 179 on a trailer?
Yes. A dry van, reefer, flatbed or other trailer is 5-year property and qualifies for Section 179 and bonus depreciation like a tractor does. Enter the trailer's cost and choose Trailer in this calculator. If you buy a tractor and trailer in the same year, the Section 179 limit is shared between them.
What is the Section 179 limit for trucks in 2026?
The 2026 limit is $2,560,000 in total for the year, and it starts to shrink when you place more than $4,090,000 of equipment in service. A pickup, van or SUV rated between 6,001 and 14,000 pounds GVWR is capped at $32,000 of Section 179 unless it has a cargo bed of 6 feet or more, or is a cargo van with no rear seats. Semi tractors and trailers are not capped.
Can I take Section 179 if my business has no profit?
No. Section 179 cannot be more than the profit from your business for the year. The part you cannot use carries forward to the next year. Bonus depreciation is not limited by profit, but a large deduction can create a loss, and losses have their own limits. Ask your accountant how a loss would work with your other income.
Is Section 179 free money, or do I pay it back?
It moves the tax savings to the year you buy the truck. It does not add to the total. When you sell the truck for more than what is left of its tax cost, the gain up to the deductions you took is taxed as ordinary income. The calculator shows this with the tax on the sale, and why the choices net out the same but differ in today's money.
Do I have to use bonus depreciation?
Yes, unless you elect out. Bonus depreciation happens automatically for qualified property, and 100 percent applies to property acquired and placed in service after January 19, 2025. You can elect out for a whole class of property, such as all 3-year property, on your return. Then regular depreciation applies. Many states do not allow bonus depreciation, so your state return can differ.
What is the mid-quarter rule for a truck bought late in the year?
If more than 40 percent of the equipment you place in service in a year goes in during October to December, regular depreciation uses the mid-quarter tables, and a truck bought in the last quarter gets only 8.33 percent (3-year) or 5 percent (5-year) in the first year. Section 179 and bonus depreciation are not affected by it, but the rule matters when you turn bonus off. The tool checks this test for you.
What does business use of more than 50 percent mean?
The truck must be used more than half the time for your business. If you also use it personally, you can deduct only the business share of the cost. If business use later falls to 50 percent or less, you may have to pay back part of the Section 179 as income. Keep a mileage log to show your business use.

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Go Further With Section 179 Truck Calculator

Guides, services and reference pages that go with this tool.

Terms explained in the Section 179 Truck Calculator