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Equipment tax rules for tree businesses by country

Five tax agencies publish rules for writing off the cost of tree equipment. This page sets out the main mechanism each one names, with a page per country for the dated figures.

Checked against the sources at the bottom of this page on October 9, 2026. Rules, fees and pay change: the source has the last word.

This page reports what the official source says. It is not legal advice: ask the office named here. Each country page names its office.

Side by side

CountryMain mechanism named by the source
United StatesSection 179 expensing up to US$2,560,000 for tax years beginning in 2026, and MACRS depreciation
United KingdomAnnual investment allowance of £1 million, plus first year allowances and writing down allowances
CanadaCapital cost allowance by class, with rates such as 20 percent for Class 8 and 30 percent for Class 10
IrelandCapital allowances at 12.5 percent over eight years for plant and machinery, with a 100 percent first-year scheme for listed energy-efficient equipment
New ZealandDepreciation by diminishing value or straight line, with a NZ$1,000 low-value asset threshold

These are the headline items only. Each country page lists the dates and limits the agency prints. Australia has no page here: the tax office pages did not open on October 9, 2026.

Words the agencies use

The five agencies use different words for the same idea. The United States calls it depreciation and, for first-year expensing, section 179. The United Kingdom calls it capital allowances. Canada calls it capital cost allowance. Ireland calls it capital allowances or wear and tear allowances. New Zealand calls it depreciation. Each page ties the word to the dated figures its own agency prints.

What the pages share

Every agency page covers machinery and vehicles. Each one also sets a split between small items that can be expensed at once and larger items that are spread over several years. The thresholds and the dates differ, so the country pages list them one by one with the source named beside each figure.

Dates

The figures were read on October 9, 2026. The United States page lists limits for tax years beginning in 2025 and 2026. The United Kingdom page lists dates from January 1, 2019 to April 2027. The New Zealand page lists changes from March 17, 2020 to May 22, 2025.

Where to start

Each country page above opens with the office it reports, so a reader can see which agency to ask. The pages are written from the agency text on October 9, 2026 and do not combine the five systems into one score or ranking.

Equipment tax rules by country

Sources