SUV · Model years 2024, 2025, 2026

Does the Toyota RAV4 qualify for the heavy-vehicle write-off?

Compact SUV — DOES NOT QUALIFY for heavy treatment. Subject to §280F passenger-vehicle cap.

Heavy-vehicle verdict

Doesn't qualify for §179(b)(5) heavy-vehicle treatment — every trim of the Toyota RAV4 is at or below 6,000 lb GVWR. Subject to passenger-vehicle (§280F) Year-1 cap instead.

Toyota spec page IRC §179(b)(5)IRS Pub 946

GVWR threshold: 6,000 lb · Heavy-SUV cap regime upper bound: 14,000 lb

Trim variant	GVWR (lb)	MSRP range	Qualifies
LE 2WD	4,630	$29K – $33K	Under 6,000 lb
Prime XSE PHEV	5,450	$47K – $50K	Under 6,000 lb

Run the cap math for your situation

Adjust purchase price, business-use percentage, tax year, and your state. Outputs update live. Everything stays in your browser — no inputs leave your device.

Section 179 + bonus depreciation calculator

Trim variant

Purchase price ($)

Business-use percentage: 100%

Tax year

State of business

Total §179 property placed (incl. this vehicle)

Defaults to just this vehicle. Increase if your business is placing other §179 property in service this year — affects phase-out.

First-year deduction

Federal Year-1

$20,400

§179: $20,400 · Bonus dep: $0

State Year-1 (TX)

$20,400

§179: $20,400 · Bonus dep: $0

How we got there: Step 1: Qualifying basis = $65,000 × 100% = $65,000. Step 2: Toyota RAV4 (LE 2WD) GVWR 4,630 lb ≤ 6,000 lb → §280F passenger-vehicle Year-1 cap applies (IRS Pub 463 Table 4-1). Step 3: §179 federal = min($65,000, $20,400 passenger cap) = $20,400. Bonus dep federal = $0 (cap already absorbed by §179). Step 6: Federal first-year total = $20,400 + $0 = $20,400. Step 7: Texas §179 conforms to federal. State §179 = $20,400. Step 8: Texas conforms to federal §168(k). State bonus dep = $0. Step 9: State first-year total = $20,400 + $0 = $20,400.

IRS Pub 946 IRC §179 IRC §168(k)

Statute + IRS pins for this vehicle

Toyota RAV4 spec page IRC §179(b)(5)IRC §168(k)IRS Pub 946 (depreciation)IRS Pub 463 (vehicles)Form 4562

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