Equipment Write Off 2025. This means you can write off the full cost of eligible property and equipment in the year of purchase, rather than over. Small businesses, with an aggregated annual turnover of less than $10 million, will continue to be able to immediately deduct the full cost of eligible.

Under the section 179 tax deduction, you are able to deduct a maximum of. The section 179 deduction, combined with bonus depreciation, is a powerful tax break—enabling commercial businesses to write off the full cost of equipment, or most of it, in a single year.