Does the Toyota Sequoia 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 Toyota Sequoia 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 Toyota Sequoia 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 Toyota Sequoia is built in San Antonio, Texas, alongside the Tundra, so this full-size SUV passes the OBBBA final-assembly test. Bought new for personal use with a qualifying loan and income under the cap, its interest can be deductible. US assembly is one gate; the others still apply.
Where the Toyota Sequoia is assembled
| Assembly plant | Location | Assembly test |
|---|---|---|
| Toyota Texas (TMMTX) | San Antonio, TX | ✓ 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
Where is the Toyota Sequoia assembled?
The Sequoia — an i-FORCE MAX hybrid — is built at Toyota Texas in San Antonio, a US final-assembly point that meets the assembly test.
Is the Sequoia built in the same plant as the Tundra?
Yes. Both the Sequoia and the Tundra pickup come from Toyota Texas in San Antonio, so both are US-assembled.
The 4Runner is imported — why is the Sequoia different?
Different plants. The Sequoia is built in San Antonio, Texas, while the 4Runner comes from Japan, so only the Sequoia passes the assembly test.
Advertiser disclosure
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