Sub-Compact & Compact Tractors
BX, L, and LX Series with loaders and implements for property, ranch, and landscape work.
BX23S · L2502 · L3560 · LX2620
2026 Section 179 · Deadline December 31, 2026
Buy the Kubota. Deduct the Full Cost.
Section 179 lets your farm, ranch, or landscaping business write off up to $2.56M in qualifying Kubota tractors, RTVs, mowers, and compact equipment on your 2026 taxes, with 100% bonus depreciation on anything above the cap. Run the numbers, then lock in a machine that can be working before year-end.
- Authorized Kubota Dealer
- In Service by December 31, 2026
- Kubota Credit Financing
Tax Savings Estimator
Estimate your 2026 Kubota write-off in seconds.
Enter the price of the Kubota you are considering and your tax bracket. The estimate uses 2026 federal limits.
$2,560,000
2026 maximum deduction
100%
Bonus depreciation on remainder
Dec 31
Placed in service by 2026-12-31
Estimate Your Deduction
$
Enter the total purchase or financed amount (new or used qualifies).
Federal Tax Bracket
Pick the bracket that matches your filing status.
Preliminary Federal Estimate
Estimated Tax Savings
$0
- Equipment cost
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- Preliminary Section 179 deduction
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- Potential 100% bonus depreciation on remaining basis
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- Total first-year deduction
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- Estimated net cost
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Enter an equipment cost to see your preliminary estimate.
Estimate only. Results are illustrations and do not determine whether a purchase qualifies. This calculator uses 2026 federal limits: Section 179 maximum $2.56M, phaseout beginning at 4.09M, bonus depreciation 100%. It does not account for every vehicle, income, entity, state, or depreciation rule. Section 179 is a federal tax deduction, not a rebate or tax credit, and is subject to your taxable business income. State conformity varies and several states, including California, use significantly lower limits. Consult a qualified tax adviser regarding your situation.
Deadline: December 31, 2026
2026 Cost Savings Benefits
Write Off Kubota Equipment the Year You Put It to Work.
Section 179 lets your business deduct the full purchase price of qualifying Kubota equipment in the year it is placed in service, instead of depreciating it over several years. Financed and leased machines qualify too, so you can keep your cash and still take the full deduction.
Deduct up to $2.56M in 2026
Expense up to $2,560,000 of qualifying equipment against this year's income.
100% bonus depreciation on the rest
Cost above the Section 179 cap can still be written off in full. Permanent under current federal law.
Finance it and still deduct it
Kubota Credit Corporation programs, including low-rate and 0% down offers, work alongside the deduction so you keep cash on hand.
Purchased and in service by December 31, 2026
The machine has to be delivered and working by year-end. A signed PO is not enough. New or used both qualify.
$2.56M
2026 Deduction Cap
100%
Bonus Depreciation
Dec 31
In-Service Deadline
What Qualifies · Kubota Lineup
Most of the Kubota Lineup Qualifies.
Used more than 50% for business and placed in service by December 31, 2026? It qualifies. New or used, both count.
Utility Tractors
M Series workhorses for hay, livestock, orchard, and row-crop operations.
M Series
Utility Vehicles (RTV)
Mid-size, crossover, and full-size diesel RTVs used on the job or the ranch. Business use over 50% required.
RTV520 · RTV-XG850
Mowers
Zero-turn, stand-on, walk-behind, and front-mount mowers for landscaping and grounds businesses.
Zero-Turn · Stand-On · Walk-Behind · Front Mount
Compact Construction
Compact excavators, track loaders, and wheel loaders for contractors and site work.
Compact Excavators · Track Loaders · Wheel Loaders
Loaders, Implements & Attachments
Front loaders, backhoes, mowers, and implements bought with or for a qualifying machine.
Loaders · Backhoes · Mower Decks · Implements
Section 179 FAQ
Questions We Hear Most.
Can I write off used Kubota equipment?
Yes, as long as it is new to your business and placed into service in the 2026 tax year. Used Kubota tractors, RTVs, and compact excavators qualify just like new units, provided they are used more than 50% for business.
Does leased or financed equipment qualify?
Yes. Section 179 applies to financed and leased equipment too, which makes it ideal for buyers who want to conserve cash. Kubota Credit Corporation programs, including low-rate and 0% down offers, work alongside the deduction so you keep cash on hand.
What counts as "placed in service"?
The machine has to be delivered and ready for use in your business by December 31, 2026. Ordering it, paying a deposit, or signing a PO does not count. That is why in-stock units matter as year-end approaches.
Do I have to claim the full amount?
No. You can elect any portion of the cost up to the annual limit. Some businesses split the deduction across tax years using a mix of Section 179 and bonus depreciation.
What happens if I exceed the deduction limit?
Equipment cost above the $2.56M Section 179 cap can typically be deducted through bonus depreciation, 100% in 2026 and permanent under the 2025 One Big Beautiful Bill Act. Anything not expensed is capitalized and depreciated normally.
Is there a spending cap?
Yes. The deduction begins phasing out dollar-for-dollar once total qualifying purchases exceed $4.09M. Most contractors and farmers will not hit this, but it is worth knowing.
Not tax advice. Confirm your situation with a qualified tax professional or CPA.
Talk to a Sonsray SpecialistDealer Locations
Find Your Nearest Sonsray Location.
These Sonsray stores sell and service the brand. In-stock machines nearby are the surest way to be placed in service before December 31, 2026.
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Get Your Quote & Section 179 Details
Tell us what you are looking at and a Sonsray Kubota specialist will confirm availability, delivery timing, and financing so the machine is in service before the deadline.
- No obligation quote
- Delivery planned around December 31, 2026
- Response within 1 business day
- Secure form submission
2026 Section 179
Deduct up to $2.56M this year
Plus 100% bonus depreciation on anything over the cap. Purchase and place in service by December 31, 2026. Not tax advice; confirm with your CPA.