Landscaping Tax Deductions: Mower, Truck, Equipment, and Material Expenses
Landscaping deductions fall into three tiers. The first tier is capital equipment (truck, trailer, mowers, aerators) that creates large Year 1 deductions under Section 179 or bonus depreciation. The second tier is fuel, which runs 8-12% of revenue for a solo operator and is one of the few expenses that’s directly proportional to account count and route efficiency. The third tier is materials (mulch, plants, soil, stone, sod) that are deductible when purchased for a job and installed, but if stockpiled at year-end, must be treated as inventory. For crew-based operations, labor and workers’ comp become the dominant costs, dwarfing equipment and fuel. A solo landscaper’s biggest deduction after the truck is usually fuel; a crew-based landscaper’s biggest deduction is almost always payroll.
Landscaping deductions by category:
Truck and trailer ($20,000-$60,000):
- F-150: $25,000-$40,000 (under 6,000 lbs GVWR, IRC 280F limits apply)
- F-250/F-350: $35,000-$55,000 (over 6,000 lbs, no luxury limits)
- Open trailer (6x12 to 7x16): $3,000-$6,000
- Enclosed trailer: $6,000-$12,000
- Trailer = separate depreciable asset (Section 179 eligible)
Important: an F-150 is under 6,000 lbs GVWR in most configurations. If you plan to claim full Section 179 without the IRC 280F limits, verify the GVWR on the door sticker. An F-250 or larger is always over 6,000 lbs.
Mowers ($5,000-$15,000 each):
| Mower Type | Cost | Best For |
|---|---|---|
| 21” walk-behind | $300-$800 | Gates, small yards |
| 36” commercial walk-behind | $2,000-$4,000 | Gates, hills |
| 48” stand-on | $7,000-$10,000 | Mid-size properties |
| 52-60” zero-turn | $8,000-$15,000 | Open properties, fastest |
| 72” zero-turn (fleet) | $12,000-$18,000 | Large commercial |
Mowers are 5-year MACRS property. With Section 179 or 100% bonus depreciation, the full cost is deductible in Year 1.
Handheld equipment ($1,500-$5,000 total):
| Equipment | Cost | Replace Every |
|---|---|---|
| String trimmer (commercial) | $300-$600 | 2-3 years |
| Edger | $200-$500 | 3-5 years |
| Backpack blower | $400-$800 | 3-5 years |
| Hedge trimmer | $200-$500 | 3-5 years |
| Chainsaw | $300-$700 | 5+ years |
| Pole saw | $200-$500 | 5+ years |
These smaller items can be expensed under the de minimis safe harbor election (items under $2,500 each) without depreciation schedules.
Fuel (8-12% of revenue, solo):
- Truck fuel: $3,000-$5,000/year
- Mower/equipment fuel: $1,500-$3,000/year
- Fuel mix (2-stroke equipment): $200-$500/year
- Total: $4,700-$8,500/year
Fuel is often the #1 ongoing cash expense for a solo lawn care operator. Route density directly impacts fuel cost: 25 accounts in one subdivision vs. 25 scattered accounts can mean a $3,000-$5,000/year difference.
Materials (job-dependent):
| Material | Cost/Unit | Typical Volume | Annual Cost |
|---|---|---|---|
| Bulk mulch | $20-$35/yard | 200-500 yards | $4,000-$17,500 |
| Landscape stone | $30-$80/ton | 20-100 tons | $600-$8,000 |
| Sod | $0.30-$0.80/sq ft | Varies | $500-$5,000 |
| Plants/shrubs | $5-$100 each | 50-300 | $250-$30,000 |
| Topsoil | $15-$30/yard | 50-200 yards | $750-$6,000 |
| Seed/fertilizer | N/A | N/A | $500-$3,000 |
Materials for a specific customer job: deductible when installed. Materials stockpiled at year-end (leftover mulch, stone): inventory (not deductible until used/sold). For businesses with average receipts of $32M or less (2026): can use the non-incidental materials and supplies method and deduct when consumed.
Insurance:
- General liability: $500-$2,000/year (solo)
- Commercial auto: $1,500-$3,000/year
- Equipment/inland marine: $300-$800/year (covers mowers on trailer)
- Workers’ comp (NCCI 0042): 4-6% of payroll
- Total solo: $2,300-$5,800/year
- Total with 2 employees ($70,000 payroll): $6,500-$12,000/year
Blade maintenance (unique to landscaping):
- Mower blade sharpening: $5-$15 per blade, 2-3x per week in season
- Annual blade sharpening: $500-$1,500
- Replacement blades: $200-$600/year
- Trimmer line: $100-$300/year
- Total consumable maintenance: $800-$2,400/year
What does a full-year deduction breakdown look like?
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Yarik Yarosh, CPA. "Landscaping Tax Deductions: Mower, Truck, Equipment, and Material Expenses." Blue Cloud CPA, September 5, 2026, updated October 4, 2026. https://bluecloudcpa.com/guides/landscaping-lawn-care-deductions-equipment
This guide is general information, not tax advice for your specific situation. Which points apply, and how, depends on your facts.