Does the Tesla Model Y 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 Tesla Model Y is built and what it means for your loan interest.

Assembly data: NHTSA vPIC + our verified plant lists · Not tax advice · Methodology
PASS — assembled in the USA
The Tesla Model Y 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 Tesla Model Y sold in North America is built in Austin, Texas and Fremont, California, so it passes the OBBBA final-assembly test. As an EV it is fully covered — the deduction is about where the car is assembled, not how it is powered.

Where the Tesla Model Y is assembled

Assembly plantLocationAssembly test
Gigafactory Texas Austin, TX ✓ United States
Tesla Fremont Factory Fremont, CA ✓ 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

Do electric vehicles qualify for the car loan interest deduction?
Yes. The OBBBA deduction turns on US final assembly, not the powertrain. A US-built EV like the Model Y qualifies on the assembly test the same as a gas car.
Where is the Model Y assembled for US buyers?
US-market Model Ys come from Gigafactory Texas in Austin and the Fremont, California factory — both US final-assembly points.
Can I combine this with the EV tax credit?
They are separate programs with separate rules. The car-loan-interest deduction is about loan interest and US assembly; the clean-vehicle credit has its own battery and income tests. Check each independently.
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