Is Office Furniture Tax Deductible? Section 179 and Depreciation Explained

Yes. Office furniture a business buys is depreciable property, recovered over 7 years under MACRS, and Section 179 lets you deduct the full cost in the year it’s placed in service instead. For tax years beginning in 2026, the Section 179 limit is $2,560,000, phasing out once qualifying purchases pass $4,090,000.

This is general information on the federal rules, not tax advice. Your accountant applies it to your return and your state’s rules.

Office furniture is 7-year property

The IRS places office furniture in asset class 00.11, Office Furniture, Fixtures, and Equipment. That class has a 10-year class life and a 7-year recovery period under the General Depreciation System (GDS). Depreciated the standard way, a desk’s cost is deducted across eight tax years, because the first and last years are partial.

The desk has a 10-year class life and a 7-year recovery period for GDS.

IRS Publication 946, How To Depreciate Property

Section 179 moves the deduction to year one

Section 179 is an election to expense qualifying property in the year it’s placed in service instead of depreciating it. Furniture is tangible personal property, so it qualifies when a business uses it. The 2026 limits come from Rev. Proc. 2025-32, section 4.24.

Two limits apply after the dollar cap. The deduction can’t exceed the business’s taxable income for the year, and any excess carries forward to later years. Furniture used partly for personal purposes qualifies only when business use is more than 50%, and then only for the business share.

What it means on a $40,000 office

Take $40,000 of desks, a conference table and seating, placed in service in 2026. With Section 179, the business can deduct all $40,000 on its 2026 return, within the income limit.

Depreciated instead, the first-year deduction is 14.29%, or $5,716, under the half-year convention. It’s lower again when the mid-quarter convention applies, which happens when more than 40% of the year’s depreciable property goes into service in the last three months of the tax year.

Bonus depreciation is the other route to a first-year write-off. Under the 2025 tax law, it’s 100% and permanent for qualified property acquired after January 19, 2025, with no dollar cap (IRS guidance). Which route to use, or how to combine them, is the decision to make with your accountant.

Placed in service means delivered and ready

The deduction follows the date furniture is ready and available for its use, not the date you pay for it. A desk delivered and set up on December 30 counts for that year. A desk delivered in December but not assembled and usable until January is placed in service in January.

That makes lead time part of the tax plan. Quickship pieces arrive in 8–14 days in the contiguous U.S. Made-to-order and customized pieces take several weeks longer, so a December 31 date needs an earlier order. When the date matters, start with the Quickship range.

Frequently asked questions

Is office furniture tax deductible?

Yes, when a business buys it for business use. It’s depreciated over 7 years, or the business can elect Section 179, or use bonus depreciation, to deduct the cost in the first year.

What is the Section 179 limit for 2026?

$2,560,000 for tax years beginning in 2026. The limit drops dollar for dollar once Section 179 property placed in service that year exceeds $4,090,000, and it reaches zero at $6,650,000.

What is the depreciation life of office furniture?

Seven years under the General Depreciation System. The IRS places office furniture in asset class 00.11, which has a 10-year class life; the Alternative Depreciation System uses 10 years.

Does furniture have to be delivered by December 31 to deduct it this year?

It has to be placed in service, meaning ready and available for use, by the end of the tax year. Furniture delivered in December but not set up until January is placed in service in January.

Can a business deduct furniture for a home office?

Yes, when the furniture is used more than 50% for the business, and then for the business-use share. Employees working from home follow different rules, so confirm with a tax advisor.