Section 179 Deduction Limits by Year (2007–2026) – Archive
Need to reference older Section 179 data? You’re in the right place. The chart below shows each tax year’s maximum Section 179 deduction limit and bonus depreciation percentage, with a link to a year-specific calculator or resource. If you’re planning purchases for the current tax year, use our Section 179 Deduction guide and Section 179 Calculator. If you’re filing or amending a prior-year return, use the table below.
Key Facts: Section 179 Limits in Previous Years
- Years covered: 2007–2026, one row per tax year, with each year’s calculator or resource linked
- Deduction limit range: from $125,000 (2007) to $2,560,000 (2026)
- 2026 Max Deduction: $2,560,000 — for current-year planning, see the Section 179 Deduction guide
- Claiming a given year: the asset generally must be placed in service during that tax year — ready and available for its intended business use, not just ordered, purchased, or delivered
Some rules changed mid-year or retroactively — always match the rate to the acquisition and placed-in-service date for that tax year.
Updated June 11, 2026. Figures reflect 2026 tax-year limits — confirm with IRS guidance or your tax professional.
Historical Section 179 Deduction Limits & Bonus Depreciation Rates
Important Note: The information provided here is for reference and research purposes only and does not constitute tax or legal advice. Some rules changed mid-year or retroactively, so always match the rate to the acquisition and placed-in-service date for that tax year. Consult with a qualified tax professional regarding your specific situation.
| Tax Year | Maximum Section 179 Deduction | Bonus Depreciation | Calculator / Info |
|---|---|---|---|
| 2026 | $2,560,000 | 100% | 2026 Calculator |
| 2025 | $2,500,000 | 40% (100% after 1/19/25) | 2025 Calculator |
| 2024 | $1,220,000 | 60% | 2024 Calculator |
| 2023 | $1,160,000 | 80% | 2023 Calculator |
| 2022 | $1,080,000 | 100% | 2022 Calculator |
| 2021 | $1,050,000 | 100% | 2021 Calculator |
| 2020 | $1,040,000 | 100% | 2020 Calculator |
| 2019 | $1,020,000 | 100% | 2019 Calculator |
| 2018 | $1,000,000 | 100% | 2018 Calculator |
| 2017 | $510,000 | 50% (100% after 9/27/17) | 2017 Calculator |
| 2016 | $500,000 | 50% | 2016 Calculator |
| 2015 | $500,000 | 50% | 2015 Calculator |
| 2014 | $500,000 | 50% | 2014 Calculator |
| 2013 | $500,000 | 50% | 2013 Calculator |
| 2012 | $500,000 | 50% | 2012 Calculator |
| 2011 | $500,000 | 100% | 2011 Calculator |
| 2010 | $500,000 | 50% (100% after 9/8/10) | 2010 Calculator |
| 2009 | $250,000 | 50% | 2009 Calculator |
| 2008 | $250,000 | 50% | 2008 Calculator |
| 2007 | $125,000 | N/A | 2007 Calculator |
Note: Bonus depreciation rules can vary by property type and by acquisition/placed-in-service dates within a given tax year. For edge cases, refer to that year’s Form 4562 instructions. For current bonus depreciation rules, see our Section 179 vs. Bonus Depreciation page.
Additional Important Considerations
Key Requirements and Deadlines
To claim the Section 179 deduction for a given tax year, the asset generally must be placed in service during that tax year. “Placed in service” means the property is ready and available for its intended business use — not just ordered, purchased, or delivered.
Complex Tax Changes and Legislative Updates
Section 179 rules have changed significantly over the years through legislation such as the PATH Act, the Tax Cuts and Jobs Act, and the One Big Beautiful Bill Act. Notable modifications include:
- Fluctuations in deduction limits (from $125,000 to $2,560,000)
- Changes to bonus depreciation rates (see Section 179 vs. Bonus Depreciation for current rules)
- Updates to qualifying property types
- Special provisions during economic stimulus periods
For a detailed timeline of these legislative changes, see our Section 179 Legislative History page.
Professional Guidance Recommended
Due to the complexity of Section 179 regulations and their frequent updates, consultation with a qualified tax professional is essential. They can help:
- Evaluate your specific eligibility under year-appropriate rules
- Review past purchases for qualification under historical guidelines
- Optimize asset acquisition timing across tax years
- Develop strategic tax planning approaches
- Ensure compliance with applicable year-specific regulations
For current Section 179 information (2026), visit our main Section 179 Deduction resource page. For side-by-side rules, see Section 179 vs. Bonus Depreciation. For estimates, use our Section 179 Calculator. For prior-year elections or amendments, see How to Elect Section 179.
Related Section 179 Topics
- 2026 Section 179 Deduction – Current Limits & How It Works
- Section 179 Legislative History – Key Tax-Law Changes (1958–2026)
- Section 179 by State – Conformity Rules and Tax Differences
- Section 179 vs. Bonus Depreciation
Disclaimer: This historical reference guide provides general information only and does not constitute tax or legal advice. Always consult a qualified tax professional for guidance specific to your situation and applicable tax years.
Sources: Rev. Proc. 2025-32 (2026 inflation adjustments); IRS Notice 2026-11 (bonus depreciation guidance); Instructions for Form 4562; IRS Publication 946 (How to Depreciate Property).
For the IRS’s general guidance on depreciation and the Section 179 deduction, see IRS Publication 946, How To Depreciate Property and About Form 4562.
Updated June 11, 2026. Figures reflect 2026 tax-year limits — confirm with IRS guidance or your tax professional.