Does the Subaru Impreza 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 Subaru Impreza 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 hatchback
FAIL — assembled outside the USA
The Subaru Impreza does not qualify 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

Subaru moved Impreza assembly back to Gunma, Japan when the current hatchback launched, freeing up the Indiana plant for more Crosstrek production. Because current Imprezas are Japanese-built, the model fails the OBBBA final-assembly test.

Where the Subaru Impreza is assembled

The Subaru Impreza is imported for the US market — its final assembly point is outside the United States, so it fails the assembly test regardless of the brand.

Confirm the other three tests

A US-assembly result 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

Isn't the Subaru Impreza made in Indiana?
It used to be. Subaru built the Impreza at Subaru of Indiana Automotive in Lafayette through the previous generation, but the current car is assembled in Gunma, Japan.
Which Subarus are US-built?
Subaru of Indiana Automotive in Lafayette builds the Outback, Ascent and most Crosstrek trims. Those are the ones to compare if US assembly matters — confirm each with the VIN.
How do I check where my Impreza was built?
Decode the VIN: a first character of J means Japan, while 4 means Subaru's Indiana plant. A J-prefix Impreza fails the assembly test.

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