Updated: February 2026
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.
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.
Historical Section 179 Deduction Limits & Bonus Depreciation Rates
2026 |
$2,560,000 |
100% |
|
2025 |
$2,500,000 |
100% (after 1/19/25) |
|
2024 |
$1,220,000 |
60% |
|
2023 |
$1,160,000 |
80% |
|
2022 |
$1,080,000 |
100% |
|
2021 |
$1,050,000 |
100% |
|
2020 |
$1,040,000 |
100% |
|
2019 |
$1,020,000 |
100% |
|
2018 |
$1,000,000 |
100% |
|
2017 |
$510,000 |
50% (100% after 9/27/17) |
|
2016 |
$500,000 |
50% |
|
2015 |
$500,000 |
50% |
|
2014 |
$500,000 |
50% |
|
2013 |
$500,000 |
50% |
|
2012 |
$500,000 |
50% |
|
2011 |
$500,000 |
100% |
|
2010 |
$500,000 |
50% (100% after 9/8/10) |
|
2009 |
$250,000 |
50% |
|
2008 |
$250,000 |
50% |
|
2007 |
$125,000 |
N/A |
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.
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).