Does the Infiniti QX60 qualify for the car loan interest deduction?
The 2025–2028 deduction turns on where a vehicle is finally assembled — not the badge. Here's where the 2025–2026 Infiniti QX60 is built and what it means for your loan interest.
Assembly data: NHTSA vPIC + our verified plant lists · Not tax advice · Methodology
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PASS — assembled in the USA
The Infiniti QX60 qualifies on the assembly test. Assembly is one of four gates — you also need a new vehicle, personal use, a 2025–2028 loan, and income under the phase-out.
The short answer
Infiniti's three-row QX60 is assembled at Nissan's Smyrna, Tennessee plant, the same factory that builds the Rogue and Pathfinder. That makes the QX60 a pass on the OBBBA final-assembly test and the US-built option in Infiniti's SUV lineup.
Where the Infiniti QX60 is assembled
| Assembly plant | Location | Assembly test |
|---|---|---|
| Nissan Smyrna Vehicle Assembly Plant | Smyrna, TN | ✓ United States |
Confirm the other three tests
A US-assembly PASS is only the first gate. Each remaining condition has its own guide:
New & personal-use — used cars and leases don't qualify→ Loan dated 2025–2028 — refinancing keeps eligibility→ Income under the phase-out — run the MAGI calculator→
Frequently asked questions
Where is the Infiniti QX60 built?
At Nissan's Smyrna Vehicle Assembly Plant in Smyrna, Tennessee. That is a US final-assembly point, so the QX60 meets the assembly requirement.
Is the QX80 built there too?
No. The larger QX80 is assembled in Japan and fails the US assembly test. Do not assume one Infiniti's answer applies to another.
Does a US-built QX60 guarantee I can deduct the interest?
No. You still need a new vehicle for personal use, a qualifying loan taken 2025–2028, and MAGI below $100,000 single / $200,000 joint.
Related vehicles
Infiniti QX80 ✕ Doesn't qualify Honda CR-V ! Depends on VIN Toyota RAV4 ! Depends on VIN Toyota Highlander ✓ Qualifies Toyota 4Runner ✕ Doesn't qualify Honda Pilot ✓ Qualifies
Advertiser disclosure
Financing a Infiniti QX60? Compare rates before you sign.
A lower rate means less interest — and the qualifying interest is what's deductible. Compare partner lenders; checking won't affect your credit score.