Example: Equipment placed in service: $150,000 · Business income limit: $400,000 · Marginal tax rate: 30% → Section 179 deduction: $150,000.
First-year tax savings: $45,000
2025 deduction limit: $1,250,000 (phase-out starts at $3,130,000)
Frequently asked questions
How do I calculate section 179? Enter your numbers above and the result updates instantly. For example: Equipment placed in service: $150,000 · Business income limit: $400,000 · Marginal tax rate: 30% → Section 179 deduction: $150,000.
Is this Section 179 Calculator free? Yes — completely free with no sign-up or paywall. It runs entirely in your browser and keeps working offline; the numbers you enter never leave your device.
How accurate is it? It uses the standard published formula for section 179. Results are estimates for planning — not financial, tax, medical, engineering, or legal advice.