Does the Subaru WRX 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 WRX 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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FAIL — assembled outside the USA
The Subaru WRX 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 WRX has always been built in Japan — production runs through Subaru's Gunma plants — and Subaru has never assembled it in Indiana. That makes it a fail on the OBBBA US final-assembly test.
Where the Subaru WRX is assembled
The Subaru WRX 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 WRX built?
In Japan's Gunma prefecture, at Subaru's Gunma facilities. No WRX has ever been assembled in the United States.
Does the WRX tS or ts trim change anything?
No. Every WRX trim comes from the same Japanese plants, so the whole lineup fails the assembly test.
What's the closest US-built Subaru?
The Outback, Ascent and most Crosstrek trims are assembled in Lafayette, Indiana. None is a WRX substitute, but they do clear the assembly test — verify by VIN.
Related vehicles
Subaru Outback ✓ Qualifies Subaru Forester ✕ Doesn't qualify Subaru Crosstrek ! Depends on VIN Subaru Ascent ✓ Qualifies Subaru Impreza ✕ Doesn't qualify Subaru Solterra ✕ Doesn't qualify
Advertiser disclosure
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A lower rate means less interest — and the qualifying interest is what's deductible. Compare partner lenders; checking won't affect your credit score.