Does the Subaru Solterra 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 Solterra 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
FAIL — assembled outside the USA
The Subaru Solterra 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

The Subaru Solterra is co-developed with Toyota and assembled at Toyota's Motomachi plant in Aichi, Japan — Subaru builds no part of it in the US. Japanese final assembly means the Solterra fails the OBBBA assembly test.

Where the Subaru Solterra is assembled

The Subaru Solterra 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

Where is the Subaru Solterra made?
At Toyota's Motomachi plant in Japan, on the same line as the mechanically identical Toyota bZ4X.
Does the Solterra qualify because it's electric?
No. The deduction turns on where the vehicle is assembled, not the powertrain, and the Solterra is a Japanese build.
Will Subaru build EVs in the US?
Subaru has announced new EV capacity in Japan, not the United States. Until a Solterra VIN decodes to a US plant, it fails the assembly test.

Related vehicles

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