Buy equipment for the business? Section 179 might let you deduct it now.
Enter the purchase price and your taxable income. See how much you can expense immediately under Section 179 and what that saves at your marginal rate.
Tax and payroll data last updated: July 2026. Sources & methodology
Your numbers
Computers, cameras, tools, machinery — new or used business property.
Used to estimate tax savings at your marginal rate.
About $3,300 back at your marginal rate.
- Section 179 limit
- $1,280,000
- Phase-out starts at
- $3,200,000
- Marginal rate used
- 22%
- Remaining to depreciate
- $0
Section 179 requires business use and profit to absorb the deduction. Amounts above the limit can often be depreciated over time. Vehicle and listed-property rules not modeled.
How this is calculated
Section 179 lets qualifying businesses deduct equipment purchases in the year bought instead of depreciating over years. For 2026, the cap is $1,280,000 with a phase-out starting at $3,200,000 in total qualifying purchases.
You need business profit to use the deduction — it cannot create a net loss. Amounts above the limit can often be depreciated under bonus or MACRS rules (not modeled here).