Does the Rivian R1S 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 Rivian R1S 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 Rivian R1S 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 Rivian R1S three-row electric SUV rolls off the same Normal, Illinois line as the R1T pickup, and Rivian builds no R1S anywhere else. That makes it a clean pass on the OBBBA final-assembly test — the remaining new-vehicle, personal-use, loan and income rules are what decide your actual deduction.
Where the Rivian R1S is assembled
| Assembly plant | Location | Assembly test |
|---|---|---|
| Rivian Normal Plant | Normal, IL | ✓ 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
Is the Rivian R1S made in America?
Yes. All R1S SUVs come from Rivian's Normal, Illinois assembly plant, so every US-market R1S meets the final-assembly requirement.
Does a Rivian ordered direct from the company still count?
Yes. How you buy it doesn't change the assembly test — what matters is that it's a new vehicle bought for personal use with a loan secured by the vehicle.
Do R1S and R1T follow the same rules here?
Yes. Both are assembled in Normal, Illinois, so both pass the assembly test identically.
Related vehicles
Rivian R1T ✓ Qualifies Tesla Model Y ✓ Qualifies Tesla Model 3 ✓ Qualifies Tesla Cybertruck ✓ Qualifies Honda Prologue ✕ Doesn't qualify Nissan Leaf ! Depends on VIN
Advertiser disclosure
Financing a Rivian R1S? 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.