Lower monthly payments, easier to upgrade to newer tech every 2–3 years, and simpler tax deduction of monthly lease payments as a business expense .
For 2026, bonus depreciation is scheduled at 20% after applying Section 179 limits, though some specific "heavy" vehicles may still qualify for 100% bonus depreciation under certain legislative rules . 2. Choose Your Acquisition Strategy: Buy vs. Lease
The right choice depends on your cash flow needs and how long you plan to keep the vehicle.
In 2026, the Section 179 deduction allows businesses to immediately expense the cost of qualifying vehicles rather than depreciating them over several years.
You can often deduct 100% of the purchase price in year one . This includes full-size trucks like the Ford F-150 and large SUVs like the Chevrolet Silverado .
To qualify for any Section 179 deduction, the vehicle must be used for business purposes more than 50% of the time .