What is the bonus depreciation percentage for vehicles in 2026?

100%. The One Big Beautiful Bill made the 100% first-year bonus depreciation allowance permanent for qualified property acquired after January 19, 2025, replacing the phase-down that had been scheduled to step the rate down each year. A taxpayer may instead elect 40% (60% for certain longer-production property) for qualified property placed in service during the first tax year ending after January 19, 2025. Source: IRS Publication 946. Whether any of it applies to you depends on your business-use percentage, the vehicle’s GVWR and the date it was placed in service, so treat this as background and confirm the result with your tax adviser.