Car Loan Interest Deduction Calculator 2026 β€” OBBBA Tax Savings

Calculate how much car loan interest you can deduct under the new OBBBA law. See your eligibility, phaseout reduction, and actual tax savings.

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Cap is $100,000 β€” vehicles above are ineligible
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Required for OBBBA eligibility
ELIGIBLE
Deduction Status
$0
Deductible Interest
$0
Phaseout Reduction
$0
Tax Savings

Eligibility Checklist & Calculation Breakdown

How to Use This Car Loan Interest Deduction Calculator

Enter your auto loan details, vehicle MSRP, income (MAGI), and filing status. The calculator applies OBBBA rules: the $10,000 annual cap, the $100,000 MSRP ceiling, the US-assembly requirement, and the income phaseout. Your actual tax savings equal the final deduction times your marginal tax rate.

OBBBA Deduction Formula

Base Deduction = min(annual_interest_paid, $10,000)
Phaseout % = max(0, min(1, (MAGI - threshold_low) / (threshold_high - threshold_low)))
Final Deduction = Base Deduction Γ— (1 βˆ’ Phaseout %)
Tax Savings = Final Deduction Γ— Marginal Tax Rate

Example

Single filer, MAGI $120,000, $2,100 interest paid on US-assembled vehicle (MSRP $42,000):
Base deduction: min($2,100, $10,000) = $2,100
Phaseout: ($120,000 βˆ’ $100,000) / ($150,000 βˆ’ $100,000) = 40%
Final deduction: $2,100 Γ— 60% = $1,260
Tax savings at 22%: $1,260 Γ— 22% = $277

Key OBBBA Rules

  • Loan must be for a vehicle purchased between 2026 and 2028
  • Vehicle must be assembled in the United States (not just US-branded)
  • Vehicle MSRP cannot exceed $100,000
  • Maximum deductible interest is $10,000 per year
  • Deduction phases out completely above $150,000 MAGI (single) or $300,000 MAGI (MFJ)
Extended

Loan Amount Optimizer

See how tax savings change across different loan amounts and interest rates

See how your tax savings shift at different loan amounts and interest rates. Assumes US-assembled vehicle under $100K MSRP and income within eligible range.

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Tax Savings by Loan Amount & Interest Rate

Loan Amount @ 5% Rate @ 6% Rate @ 7% Rate @ 8% Rate @ 9% Rate

Interest estimated as loan_amount Γ— rate Γ— 0.85 (approximate first-year interest). Tax savings use 22% marginal rate.

Frequently Asked Questions

What is the OBBBA car loan interest deduction?
The One Big Beautiful Budget Act (OBBBA) introduced a new above-the-line deduction of up to $10,000 per year for interest paid on auto loans used to purchase US-assembled vehicles. This applies to loans originated between 2026 and 2028 for vehicles with an MSRP of $100,000 or less.
Does my vehicle have to be assembled in the United States?
Yes. The OBBBA deduction is only available for vehicles that are assembled in the United States. Imported vehicles do not qualify, even if sold by American brands. Check the vehicle's window sticker or the NHTSA database to confirm US assembly.
What is the income phaseout for the car loan deduction?
The deduction phases out for single filers with MAGI between $100,000 and $150,000, and for married filing jointly between $200,000 and $300,000. Above the upper threshold the deduction is fully eliminated. The phaseout is proportional β€” a single filer at $125,000 MAGI loses 50% of the deduction.
What is the MSRP cap for the car loan deduction?
The vehicle's original MSRP must not exceed $100,000. Luxury vehicles, high-end pickup trucks, and specialty EVs above this price are ineligible regardless of where they were assembled or how large the loan is.
Can I deduct car loan interest on my business vehicle?
If you use the vehicle for business, the interest may be deductible through Schedule C or your entity return. The OBBBA personal deduction is separate and applies to personal-use vehicles. You cannot double-dip β€” if you deduct the interest as a business expense you cannot also claim the OBBBA personal deduction for the same interest.