Vehicles over 6,000 pounds: the 2026 list, with each maker's weight rating
The SUVs, trucks and vans on this page carry a gross vehicle weight rating (GVWR) above 6,000 pounds. The IRS uses that weight line in its Section 179 and depreciation rules for vehicles a business buys.
The line the IRS draws
Over 6,000 pounds, a different rule applies.
Rated at or under it, a vehicle is a passenger automobile
Gross vehicle weight ratings from each maker's published specifications. The rating for a specific vehicle is on its door label.
Key takeaways
Each rating below names its source, either the maker's own published figure or the weight class the maker reported to NHTSA, and the tax rules are quoted from the IRS as published for tax year 2026. We are a licensed auto broker, not tax advisers: your tax professional decides what applies to your business, and we find the vehicle and deliver it.
Why 6,000 pounds is the line
IRS Publication 946 defines a passenger automobile as a four-wheeled vehicle made primarily for use on public streets, roads and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight, or 6,000 pounds or less of gross vehicle weight for trucks and vans. Passenger automobiles carry a yearly depreciation maximum. For one placed in service in 2026, Revenue Procedure 2026-15 sets the first-year maximum at $20,300 when the special depreciation allowance applies and $12,300 when it does not.
A vehicle rated above 6,000 pounds is outside that definition. For these, Publication 946 has its own section, "Sport Utility and Certain Other Vehicles", and the IRS publishes these figures:
The SUV maximum. For tax years beginning in 2026, the maximum Section 179 expense deduction for a sport utility vehicle is $32,000. The IRS applies it to any four-wheeled vehicle primarily designed or used to carry passengers that is rated at more than 6,000 pounds and not more than 14,000 pounds gross vehicle weight.
Vehicles outside the SUV maximum. Publication 946 lists three: a vehicle designed to seat more than nine passengers behind the driver's seat; a vehicle with a cargo area of at least 6 feet in interior length, open or enclosed by a cap, that is not readily accessible from the passenger compartment; and a vehicle with an integral enclosure fully enclosing the driver compartment and load carrying device, with no seating behind the driver's seat and no body section protruding more than 30 inches ahead of the windshield. Pickups with a bed of six feet or longer and cargo vans are the familiar examples.
The overall Section 179 maximum. For tax years beginning in 2026, the maximum Section 179 deduction is $2,560,000, reduced once the cost of Section 179 property placed in service that year passes $4,090,000 (Revenue Procedure 2025-32).
The special depreciation allowance. Publication 946 states that Public Law 119-21 reinstated the 100% special depreciation allowance for certain qualified property acquired and placed in service after January 19, 2025.
The full text is in IRS Publication 946. How these rules add up for one vehicle and one business is a calculation for a tax professional.
What the IRS asks for before the weight counts
Bought, not leased. Publication 946: "To qualify for the section 179 deduction, your property must have been acquired by purchase." It also says that if you lease property from someone, you generally cannot depreciate its cost. A leased vehicle is deducted through its payments, which is covered in leasing a car through your business.
Financed counts as bought. Publication 946 gives the example of a van bought with payments spread over five years: "You own the van and you can depreciate it."
New or used. For the special depreciation allowance, Publication 946 says qualified property can be either new property or certain used property.
Used more than 50% for business. Publication 946 says you can elect the Section 179 deduction only if you use the property more than 50% for business in the year you place it in service, and that the deduction is figured on the business share of the cost. The same publication covers what happens if business use later drops to 50% or less.
Placed in service in the tax year. In the IRS's words, "You place property in service when it is ready and available for a specific use." For a business on the calendar year, that means delivered and ready by December 31.
Backed by records. Cars and trucks are listed property, and Publication 946 has a chapter on the records the IRS expects for them, including business mileage.
Which IRS rule covers which vehicle
The weight rating and the body decide the rule.
A passenger automobile. First-year depreciation maximum of $20,300 with the special allowance.
The Section 179 maximum for a sport utility vehicle, for tax years beginning in 2026.
A cargo area of at least 6 feet that is not readily accessible from the passenger compartment.
The IRS requires property acquired by purchase. A lease is deducted through its payments.
From IRS Publication 946 and Revenue Procedure 2026-15. Your tax professional applies them to your business.
GVWR is the rating on the door label
Gross vehicle weight rating is the most a vehicle is rated to weigh when loaded: the vehicle, its passengers and its cargo. The maker sets it and prints it on the certification label, usually on the driver's door jamb. Curb weight, the figure most reviews quote, is the empty vehicle, and it is always the lower number. A vehicle can weigh well under 6,000 pounds on a scale and still carry a rating above it.
The rating changes with engine, drivetrain, seating and options, so two versions of one model can sit on either side of 6,000 pounds. The figures below are published ratings and reported weight classes for the models named. For the vehicle you choose, the number that counts is the one on its own label.
SUVs, trucks and vans rated over 6,000 pounds
Ratings are from each maker's United States specifications or press materials, read in October 2026. Where a model has several versions, the lowest and highest published ratings are shown.
Mercedes-Benz, BMW and Audi print no gross vehicle weight rating on their US sites. For their models the list gives the weight class each maker reported to NHTSA, the federal vehicle safety agency, for the US model. A class of 6,001 to 7,000 pounds or higher is over the line.
Mercedes-Benz
Mercedes-Benz G-Class: 7,001 to 8,000 lb class. Last US specification from the maker: 6,614 lbs (2019 model year)
Mercedes-Benz GLS: 7,001 to 8,000 lb class. Last US specification from the maker: 7,275 to 7,485 lbs (2020 model year)
Mercedes-Benz GLE: 6,001 to 7,000 lb class (AMG GLE 53, GLE 350, GLE 450); 7,001 to 8,000 lb class (AMG GLE 53e for 2027, GLE 450e). Last US specification from the maker: 6,217 to 6,678 lbs (2020 to 2021 model year)
Mercedes-Benz EQS SUV: 7,001 to 8,000 lb class
Mercedes-Benz EQE SUV: 6,001 to 7,000 lb class (EQE 320, EQE 320+); 7,001 to 8,000 lb class (AMG EQE)
Mercedes-Benz Sprinter 2500: 9,050 to 9,480 lbs, by version
Source: NHTSA vehicle database (vPIC), weight class reported by the maker; MBUSA Newsroom, 2019 Mercedes-Benz G550 Specifications; MBUSA Newsroom, 2020 Mercedes-Benz GLS 450 4MATIC SUV Specifications; MBUSA Newsroom, 2020 Mercedes-Benz GLS 580 4MATIC SUV Specifications; Mercedes-Benz Vans USA, 2026 Sprinter Cargo Van, View Specifications; Mercedes-Benz Vans USA, 2026 Sprinter Passenger Van, View Specifications.
BMW
BMW X5: 6,001 to 7,000 lb class (X5 M Competition, X5 M60i, X5 sDrive40i, X5 xDrive40i); 7,001 to 8,000 lb class (X5 xDrive50e). Last US specification from the maker: 6,173 to 7,055 lbs (2024 model year)
BMW X6: 6,001 to 7,000 lb class. Last US specification from the maker: 6,360 to 6,768 lbs (2024 model year)
BMW X7: 7,001 to 8,000 lb class
BMW iX: 6,001 to 7,000 lb class
BMW XM Label: 7,209 lbs
Source: NHTSA vehicle database (vPIC), weight class reported by the maker; BMW Group PressClub USA, The 2024 BMW X5 and X6, specifications table; BMW Group PressClub USA, The 2024 BMW X5 M Competition and X6 M Competition, specifications table; BMW Group PressClub USA, The 2026 BMW XM Label, specifications table.
Audi
Audi Q7: 6,001 to 7,000 lb class
Audi SQ7: 6,001 to 7,000 lb class
Audi Q8: 6,001 to 7,000 lb class
Audi SQ8: 6,001 to 7,000 lb class
Audi RS Q8: 6,001 to 7,000 lb class
Audi Q6 e-tron: 6,001 to 7,000 lb class (2027 model year)
Audi SQ6 e-tron: 6,001 to 7,000 lb class (2027 model year)
Source: NHTSA vehicle database (vPIC), weight class reported by the maker.
Porsche
Porsche Cayenne: 6,250 to 7,088 lbs, by version (2027 model year)
Porsche Cayenne Coupe, base model: 6,217 lbs (2027 model year)
Porsche Macan Electric: 6,195 to 6,504 lbs, by version (2027 model year)
Source: Porsche USA, Cayenne, Technical Data panel; Porsche USA, Cayenne E-Hybrid, Technical Data panel; Porsche USA, Cayenne S, Technical Data panel.
Land Rover
Land Rover Range Rover: 7,385 to 7,670 lbs, by version
Land Rover Range Rover Sport: 6,940 to 7,605 lbs, by version
Land Rover Defender 90: 6,545 to 6,700 lbs, by version
Land Rover Defender 110: 6,845 to 7,205 lbs, by version
Land Rover Defender 130: 7,450 lbs
Land Rover Discovery: 6,875 to 7,075 lbs, by version
Source: Land Rover USA build and price data, 2026 model year.
Lexus
Lexus LX 600: 7,230 lbs
Lexus LX 700h: 7,450 lbs
Lexus GX 550: 6,920 to 7,165 lbs, by version
Lexus TX 350: 6,010 to 6,130 lbs, by version
Lexus TX 500h: 6,315 lbs
Lexus TX 550h+: 6,540 lbs
Source: 2026 Lexus LX Specification Sheet (Lexus USA Newsroom); 2026 GX Specifications (Lexus USA Newsroom); 2026 TX Specifications (Lexus USA Newsroom).
Toyota
Toyota Sequoia: 7,350 to 7,615 lbs, by version
Toyota Land Cruiser: 6,725 lbs
Toyota Tundra: 6,990 to 7,780 lbs, by version
Toyota 4Runner: 6,005 to 6,505 lbs, by version
Toyota Grand Highlander: 6,010 to 6,340 lbs, by version
Source: 2026 Toyota Sequoia Product Information (Toyota USA Newsroom); 2026 Toyota Land Cruiser Product Information (Toyota USA Newsroom); 2026 Toyota Tundra Product Information (Toyota USA Newsroom).
Cadillac
Cadillac Escalade: 7,400 to 7,600 lbs, by version
Cadillac Escalade ESV: 7,600 to 7,700 lbs, by version
Cadillac Vistiq: 7,540 lbs
Source: Cadillac.com, Compare 2026 Escalade Models (Compare Trims table); Cadillac.com, Compare 2026 Escalade ESV Models (Compare Trims table); Cadillac.com, Compare 2026 Vistiq Models (Compare Trims table).
GMC
GMC Yukon: 7,400 to 7,700 lbs, by version
GMC Yukon XL: 7,600 to 7,700 lbs, by version
GMC Sierra 1500: 6,700 to 7,300 lbs, by version
GMC Acadia: 6,173 to 6,394 lbs, by version
Source: GMC.com, Compare 2026 Yukon Trims (Compare table); GMC.com, Compare 2026 Yukon XL Trims (Compare table); GMC.com, Compare 2026 Sierra 1500 Trims, Capabilities tab (Trailering & Payload).
Chevrolet
Chevrolet Tahoe: 7,400 to 7,700 lbs, by version
Chevrolet Suburban: 7,600 to 7,700 lbs, by version
Chevrolet Silverado 1500: 6,700 to 7,300 lbs, by version
Chevrolet Traverse: 6,173 to 6,374 lbs, by version
Source: Chevrolet.com, Compare 2026 Tahoe Models, Capabilities tab (Trailering & Payload); Chevrolet.com, Compare 2026 Suburban Models, Capabilities tab (Trailering & Payload); Chevrolet.com, Compare 2026 Silverado 1500 Models, Capabilities tab (Trailering & Payload).
Ford
Ford F-150: 6,220 to 7,400 lbs, by version
Source: Ford.com, 2026 F-150, 'Get Full Specs', Specifications, Payload table.
Jeep
Jeep Grand Cherokee: 6,050 lbs
Jeep Grand Cherokee L: 6,500 to 6,700 lbs, by version
Jeep Grand Wagoneer: 7,300 to 7,950 lbs, by version
Source: Stellantis media site, 2026 Jeep Grand Cherokee Preliminary Specifications (Weights table); Stellantis media site, 2026 Jeep Grand Cherokee L Preliminary Specifications (Weights table); Stellantis media site, 2026 Jeep Grand Wagoneer Specifications (Weights table).
Ram
Ram 1500: 6,800 to 7,800 lbs, by version
Source: Stellantis media site, 2026 Ram 1500 Trailer Towing Charts.
Dodge
Dodge Durango: 6,500 to 7,100 lbs, by version
Source: Stellantis media site, 2026 Dodge Durango / Durango SRT Specifications (Weights table).
Volvo
Volvo XC90: 6,151 to 6,499 lbs, by version
Volvo EX90: 7,031 to 7,359 lbs, by version
Source: Volvo XC90 | Specifications | Volvo Car USA; Volvo XC90 plug-in hybrid | Specifications | Volvo Cars USA; 2026 Volvo EX90 large fully electric SUV | Specifications | Volvo Car USA.
Kia
Kia EV9: 6,415 to 7,187 lbs, by version
Kia Telluride: 6,063 to 6,261 lbs, by version (2027 model year)
Kia Telluride Hybrid: 6,283 to 6,504 lbs, by version (2027 model year)
Kia Carnival: 6,283 lbs
Kia Carnival Hybrid: 6,504 lbs
Source: 2026 Kia EV9 Specifications (Kia America Newsroom); 2027 Kia Telluride Specifications (Kia America Newsroom); 2027 Kia Telluride HEV Specifications (Kia America Newsroom).
Hyundai
Hyundai Palisade: 6,327 lbs
Hyundai Palisade Hybrid: 6,283 to 6,393 lbs, by version
Source: 2026 Palisade Features & Specifications (Hyundai USA Media Center, file dated 11/03/25).
Aston Martin
Aston Martin DBX: 6,525 to 6,644 lbs, by version
Source: Aston Martin DBX707 | Luxury SUV | Aston Martin USA; DBX S | Performance Luxury SUV | Aston Martin USA.
Models with versions on both sides of the line
For these, some versions are rated above 6,000 pounds and others at or under it, so the label on the exact vehicle decides:
Mercedes-Benz GLC: 5,001 to 6,000 lb class (GLC 300); 6,001 to 7,000 lb class (GLC 350e for 2027)
Ford Bronco 4-door: 5,920 to 6,850 lbs, by version
Jeep Wrangler: 5,100 to 6,250 lbs, by version
Toyota Tacoma: 5,605 to 6,835 lbs, by version
Genesis GV80: 5,920 to 6,526 lbs, by version
Sources: NHTSA vehicle database (vPIC), weight class reported by the maker; Ford media site, 2026 Ford Bronco Technical Specifications (Bronco 4-Door weights table); Jeep.com, 2026 Jeep Wrangler Frequently Asked Questions, 'How much does a Jeep Wrangler weigh?'; 2026 Toyota Tacoma Product Information (Toyota USA Newsroom); 2026 Genesis GV80 Features & Specifications (2026 GV80 SUV Product Guide, Genesis USA media site).
Popular models rated 6,000 pounds or less
These sit at or under the line, which places them inside the IRS's passenger-automobile definition:
Audi Q5: 5,001 to 6,000 lb class
Audi SQ5: 5,001 to 6,000 lb class
Audi Q3: 5,001 to 6,000 lb class
Sources: NHTSA vehicle database (vPIC), weight class reported by the maker.
In California
California's return follows its own rules. The Franchise Tax Board's instructions for form FTB 3885A state that for California purposes the maximum Section 179 expense deduction is $25,000, reduced once the Section 179 property placed in service in the year passes $200,000. The same instructions list the federal additional first-year depreciation among the differences between federal and California law, and count sport utility vehicles built on a truck chassis as trucks and vans for the 6,000 pound weight line. The instructions are on the Franchise Tax Board's site.
What to settle before you order
With your tax professional: buy or lease, how much business use you can document, and which year the vehicle should go into service.
With whoever sells you the vehicle: the GVWR on the label of the exact vehicle, in writing, and a delivery date you can count on.
On paper: one complete written quote, so the cost your tax professional works from is the real one.
How 021 helps
We arrange cash purchases, financing and leases on any make and model, so one specialist can set up the vehicle whichever way your tax professional prefers. We get several dealers to quote the same vehicle, send you one written quote before you agree to anything, and deliver anywhere in California. In-stock vehicles can go from inquiry to keys in under 48 hours, which helps when a vehicle has to be in service before a tax year closes. Tell us the vehicle you want and we will start on it today.
Before you order
Five things to settle first.
Three are for your tax professional. Two are for whoever sells you the vehicle.
- Buy or leaseSection 179 is for property acquired by purchase.
- Business useMore than 50% in the year it goes into service.
- Which tax yearIn service means ready and available, by December 31.
- The door labelThe GVWR of the exact vehicle, in writing.
- One written quoteSo the cost your tax professional works from is the real one.
Common questions
Can you write off 100% of a vehicle over 6,000 pounds?
Which SUVs are just over 6,000 pounds?
Does the IRS publish a list of vehicles over 6,000 pounds?
Does a leased SUV qualify for Section 179?
Is it GVWR or curb weight that counts?
When does the vehicle have to be delivered?
021 Auto Leasing is a licensed California autobroker (license #82402). All new cars arranged for sale are subject to price and availability from the selling franchised new car dealer.