Buying a vehicle for your business can create a significant tax deduction, but the amount you may deduct depends on several factors, including the vehicle’s Gross Vehicle Weight Rating (GVWR), purchase price, business-use percentage, and date placed in service. For federal tax purposes, one of the most important distinctions is whether the vehicle has a GVWR of 6,000 pounds or less or exceeds the 6,000-pound threshold. The 6,000-Pound GVWR Rule GVWR is the maximum loaded weight assigned to a vehicle by the manufacturer. It is not the same as curb weight. You can usually find the GVWR on the manufacturer certification label located inside the driver’s door or doorjamb. Passenger automobiles with a GVWR of 6,000 pounds or less are generally subject to annual depreciation limitations. For vehicles placed in service during 2026, the maximum first-year depreciation limitation is $20,300 when additional first-year depreciation applies and $12,300 when it does not apply. Vehicles above 6,000 pounds may be treated differently depending on their body type, configuration, business use, and other requirements.