Is Office Furniture Tax Deductible? A 2026 Section 179 Guide
How Section 179 and bonus depreciation may help businesses invest in office furniture while managing taxable income.
Office furniture used for business purposes is generally a depreciable business asset. For qualifying purchases, Section 179 may allow an immediate deduction rather than spreading depreciation over several years. The right treatment depends on your business, the asset, and when it is placed in service, so confirm eligibility with a qualified tax professional.
$2,560,000 limit
The maximum 2026 Section 179 deduction, subject to eligibility and taxable-income rules.
$4,090,000 phase-out
The deduction begins phasing out when qualifying property placed in service exceeds this amount.
100% bonus depreciation
Qualifying property may also be eligible under current federal rules.
What office furniture may qualify?
Common qualifying purchases
- Desks, tables, and workstations
- Office chairs and ergonomic seating
- Reception furniture
- File cabinets and workplace storage
- New, used, or refurbished furniture that meets the rules
Key requirements
- Purchased for active business use
- Used more than 50% for business
- Placed in service during the tax year claimed
- Supported by invoices and accurate records
- Within applicable deduction and income limits
Section 179 vs. bonus depreciation
Section 179 lets eligible businesses elect to expense qualifying property, but the deduction is limited by taxable business income and total qualifying purchases. Bonus depreciation follows different rules and can sometimes create or increase a loss. Businesses may use one, the other, or a combination depending on their circumstances.
A simple planning example
If a Houston company buys and places $60,000 of qualifying office furniture in service during 2026, it may be able to deduct some or all of that cost in 2026. The actual result depends on taxable income, total equipment purchases, entity structure, state treatment, and other factors.
Keep a clean paper trail
Retain invoices, payment records, delivery and installation dates, asset descriptions, and documentation showing business use. Your tax advisor can use these details to determine the proper treatment.
Plan your office investment with confidence
Houston companies are continuing to prioritize high-quality, experience-focused workplaces. For 2026 projects and 2027 planning, durable pre-owned and refurbished furniture can help organizations improve the workplace while controlling capital cost and supporting circular-design goals.
Office Furniture Connection helps Houston-area businesses source new, used, and refurbished furniture, coordinate delivery and installation, and put workplace projects into service on schedule.