Does the Lucid Air 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 Lucid Air is built and what it means for your loan interest.

Assembly data: NHTSA vPIC + our verified plant lists · Not tax advice · Methodology
Flat illustration of a ev
PASS — assembled in the USA
The Lucid Air 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

Lucid builds the Air sedan at AMP-1 in Casa Grande, Arizona — the first purpose-built EV factory in North America — and US-market Airs come from there. Lucid's second plant in Saudi Arabia only re-assembles kits shipped from Arizona for that region, so the American-market car passes the OBBBA assembly test.

Where the Lucid Air is assembled

Assembly plantLocationAssembly test
Lucid AMP-1 Casa Grande, AZ ✓ 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 Lucid Air assembled?
At Lucid's AMP-1 factory in Casa Grande, Arizona. That is the US final-assembly point for cars sold to American buyers.
What about Lucid's Saudi Arabia factory?
AMP-2 in Saudi Arabia assembles kits built in Arizona for the Middle East and export markets. It does not supply the US, and the VIN on a US Air decodes to Arizona.
Can I deduct interest on a Lucid Air at that price?
US assembly is met, but the deduction is capped and phases out above $100,000 single / $200,000 joint MAGI. Many Air buyers will be over that line, so run your own numbers first.

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