--- title: "Section 179 for Dentists: 2026 Deduction Limits & Tax Benefits" description: Learn how the 2026 Section 179 tax deduction can help dentists save on qualifying dental equipment. 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Learn. Share](https://dentalnews.tdsc.com/hs-fs/hubfs/FINAL-Updated%20Blog%20Header.jpg?width=750&height=322&name=FINAL-Updated%20Blog%20Header.jpg "Read. Learn. Share")](https://dentalnews.tdsc.com/) # Section 179 for Dentists: 2026 Deduction Limits & Tax Benefits Posted by [The Dentists Supply Company](https://dentalnews.tdsc.com/author/the-dentists-supply-company) on 10/21/26, 11:51 AM ![The Dentists Supply Company](https://dentalnews.tdsc.com/hubfs/LogoTop@3x.png) - [Tweet](https://twitter.com/share) ## Section 179 Tax Deduction for Dentists: What to Know for 2026 If your dental practice is considering new equipment or technology, the Section 179 tax deduction could help you invest in your practice while potentially reducing your 2026 federal taxable income. Section 179 allows eligible businesses, including dental practices, to deduct the cost of qualifying equipment in the year it is placed into service rather than recovering the cost through depreciation over several years. ## What are the Section 179 Limits for 2026? According to the IRS, the Section 179 limits for tax years beginning in 2026 are: - Maximum deduction: $2,560,000 - Phaseout threshold: $4,090,000 - Complete phaseout: $6,650,000 The maximum deduction begins to decrease dollar-for-dollar once the total cost of qualifying Section 179 property placed in service during the year exceeds $4,090,000. For many dental practices, these limits provide plenty of room to take advantage of Section 179 when making eligible equipment investments. ## What Dental Equipment May Qualify? Many types of equipment and technology used in a dental practice may qualify for Section 179, depending on applicable IRS requirements. Examples may include: - Dental chairs and delivery systems - [Dental equipment](https://www.tdsc.com/All-Categories/Dental-Supplies/Equipment/c/131) - [Digital X-ray](https://www.tdsc.com/All-Categories/Dental-Supplies/Digital-Technology/Digital-X-Ray-Sensors/c/1077) and imaging equipment - [Intraoral scanners](https://www.tdsc.com/All-Categories/Dental-Supplies/Digital-Technology/Intraoral-Scanners/c/1070) and [cameras](https://www.tdsc.com/All-Categories/Dental-Supplies/Digital-Technology/Intraoral-%26-Diagnostic-Cameras/c/1080) - [Handpieces](https://www.tdsc.com/All-Categories/Dental-Supplies/Handpieces/c/9) - [3D Printers](https://www.tdsc.com/All-Categories/Dental-Supplies/Equipment/Small-Equipment/3D-Printers/c/1081) - [Sterilizer units](https://www.tdsc.com/All-Categories/Dental-Supplies/Equipment/Small-Equipment/Sterilizer-Units/c/1075) - [Dental lasers](https://www.tdsc.com/All-Categories/Dental-Supplies/Equipment/Small-Equipment/Lasers-%26-Accessories/c/1083) - [Ultrasonic scalers & air polishers](https://www.tdsc.com/All-Categories/Dental-Supplies/Equipment/Ultrasonic-Scalers%2C-Air-Polishers-%26-Accessories/Scalers-%26-Air-Polishers/c/566) - [Curing lights](https://www.tdsc.com/All-Categories/Dental-Supplies/Equipment/Curing-Lights-%26-Accessories/Curing-Lights/c/575) - CBCT systems - CAD/CAM systems - Computers and certain practice technology - Qualifying office equipment and furnishings Both new and certain used equipment may qualify. Certain financed equipment may also be eligible, even when it has not been fully paid off during the tax year. Because eligibility varies, consult your tax professional before assuming a purchase qualifies. ## How Could Section 179 Benefit Your Dental Practice? Consider a dental practice that invests $100,000 in qualifying equipment during 2026. Assuming the equipment meets all Section 179 requirements and the practice is eligible for the full deduction, the practice may be able to deduct the entire $100,000 for the 2026 tax year rather than depreciating the equipment over multiple years. The actual tax savings will depend on the practice's taxable income, business structure, applicable tax rates, and other circumstances. ## Don't Forget the "Placed in Service" Requirement Timing is important. For a calendar-year taxpayer to claim Section 179 for 2026, qualifying equipment generally must be **placed in service by December 31, 2026**. Ordering or paying for equipment before the deadline may not be enough—the equipment generally needs to be ready and available for its intended business use. That makes it important to consider shipping, installation, setup, and other potential delays when planning year-end equipment purchases. Qualifying property also generally must be used more than 50% for business purposes. In addition, Section 179 is subject to a taxable business income limitation. Amounts that cannot be deducted because of this limitation may generally be carried forward. ## Section 179 and Bonus Depreciation Section 179 isn't the only potential tax benefit available for equipment purchases. Under current federal tax law, eligible businesses may also qualify for 100% bonus depreciation on certain property. The two provisions have different rules and limitations, so your tax professional can help determine whether Section 179, bonus depreciation, regular depreciation, or a combination provides the best approach for your practice. ## Plan Your 2026 Dental Equipment Investments Tax benefits shouldn't be the only reason to purchase equipment. But if your practice already needs to replace aging equipment, upgrade technology, improve workflows, or expand its capabilities, Section 179 may make that investment more attractive. Consider your equipment needs early, discuss potential purchases with your CPA or tax advisor, and allow enough time for qualifying equipment to be placed into service before year-end. Ready to invest in your practice? Explore [dental equipment](https://www.tdsc.com/All-Categories/Dental-Supplies/Equipment/c/131) and [digital technology](https://www.tdsc.com/All-Categories/Dental-Supplies/Digital-Technology/c/1069) solutions at TDSC.com.   *TDSC.com does not provide tax advice. If you have questions about Section 179, contact your CPA or tax professional to determine your eligibility for a Section 179 tax deduction. They can help you determine whether taking the Section 179 deduction is the right choice for you and your practice and ensure you meet all other Section 179 eligibility rules. In addition, your tax professional may be familiar with other tax provisions that may provide additional tax savings.* Contact Marketing queries: **Rubi Rodriguez General Manager** [Rubi.Rodriguez@tdsc.com](mailto:Rubi.Rodriguez@tdsc.com) Media queries: **Lauren DelGuidice Senior Corporate Media Relations Specialist** [Lauren.DelGuidice@henryschein.com](mailto:Lauren.DelGuidice@henryschein.com)  [![TDSC](https://dentalnews.tdsc.com/hubfs/TDSC_October2018%20Theme/Images/tdsc-footer-logo.svg)](https://www.tdsc.com/#) The Dentists Supply Company Need help? Call us at [(888) 253-1223](tel:8882531223) ### Support - [FAQs](https://dentalsupplies.tdsc.com/faqs) - [Contact Us](https://dentalsupplies.tdsc.com/contact_us) ### About TDSC, Inc. 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