Section 179 Deduction Estimator

Section 179 lets you immediately deduct the full cost of qualifying equipment and software rather than depreciating it over years. The 2025 limit is $1,220,000 with a phase-out beginning at $3,050,000 in total purchases. Enter your numbers to see exactly how much you can deduct this year.

Total Cost of Qualifying Assets Purchased ($)

Business Taxable Income (before §179) ($)

Asset Type

Business Use % for Vehicle (if SUV)

Eligible Asset Cost

§179 Limit (2025)

Phase-out Reduction

Income Limitation

§179 Deduction This Year

Remaining Basis (depreciate normally)