Does the Nissan Altima 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 Nissan Altima 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 Nissan Altima 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
The Nissan Altima is assembled in Tennessee and Mississippi, so it clears the OBBBA final-assembly test. A new Altima financed for personal use, with income under the phase-out, can produce deductible loan interest.
Where the Nissan Altima is assembled
| Assembly plant | Location | Assembly test |
|---|---|---|
| Nissan Smyrna Assembly | Smyrna, TN | ✓ United States |
| Nissan Canton (Mississippi) | Canton, MS | ✓ 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 Nissan Altima built?
US Altimas are assembled at Nissan's Smyrna, Tennessee and Canton, Mississippi plants — both US final-assembly points that satisfy the assembly test.
Does the Altima's availability change by year?
Altima production has stayed in the US, but always decode your specific VIN — the 11th character confirms the plant on your exact unit.
Is there an income limit to claim the deduction?
Yes. The deduction phases out above $100,000 MAGI for single filers and $200,000 for joint filers. Use our calculator to see how much interest you can claim at your income.
Advertiser disclosure
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