Guides

Section 179 and bonus depreciation on a CNC machine bought in 2026

How much of a CNC machine bought in 2026 can my shop deduct, and what has to happen by December 31?

For tax years beginning in 2026, Section 179 lets a shop deduct up to $2,560,000 of the cost of qualifying equipment such as a CNC machine, and bonus depreciation is 100 percent for qualified property acquired after January 19, 2025. Each is taken in the year the machine is placed in service, so to count for 2026 in a tax year that ends December 31, the machine has to be installed and ready to run by then, not just delivered.

Before your CNC machine arrives: power, air, floor and rigging

What does my shop need ready before a CNC machine is delivered and installed?

Have four things ready before a CNC machine arrives: power at its kVA and voltage, air at the pressure and flow its catalog lists, a floor that fits it and carries its weight, and a clear path from the truck. Take the figures from the builder's catalog for the configuration on your quote, and have your electrician and a structural engineer check your shop against them.

Buying a used CNC machine: what to check before you pay

What should I check on a used CNC machine before I buy it?

See it power up, home every axis and cut a part, and check the control, spindle, axes, tool changer, coolant and paperwork while you are there. Before you pay, ask whether the price covers freight, rigging, installation and tooling, and check your shop's power and air against the machine.

Automating a CNC lathe or mill: cobot, robot, gantry loader or pallet system?

What kind of automation fits machine tending on my lathe or mill?

You can automate loading and unloading a CNC lathe or mill with a cobot, a fenced industrial robot, a gantry loader built into the lathe, or a workpiece changer or pallet system on a machining center. Which one fits depends on what the gripper and part weigh together, how far the arm has to reach, whether people work beside it, and whether your machine's builder makes a loader for it.

Twin-turret or single-turret lathe: what do more turrets add?

Is a twin-turret lathe worth it over a single-turret lathe, or over two single-turret machines?

A second turret is worth having when your parts have enough work to split between two tools: it cuts on its own axes at the same time as the first, on the same part or at the other spindle, and a third turret makes it three. When a part has little to split, a single turret with a Y axis and a sub-spindle, or two separate lathes, can do the same work, and bar size, floor space, programming and volume decide.

Swiss-type lathe or conventional CNC lathe: which fits your parts?

Should my parts run on a Swiss-type lathe or a conventional CNC lathe?

A Swiss-type lathe fits small parts machined from bar: the Eurotech models Eagle sells take bar up to 1.65 in (42 mm), and Eurotech describes them as suited to small, intricate components with continuous material support. Larger bar, and parts held in a chuck, go on a conventional turning center such as the Eurotech Ultima B620 and Stallion (bar from 2.00 to 4.03 in) or the Hwacheon CUTEX-180 (a 6 or 8 in chuck).

Vertical or horizontal machining center: when does an HMC make sense?

Should my next machining center be vertical or horizontal?

An HMC makes sense when most of your parts need machining on several sides and you have the work to keep a second pallet loaded while the first one cuts. If you need only one of those, a VMC with a dual table, a pallet system or a 4th axis may do it on less floor, weight and power.

3-axis, 4-axis or 5-axis: what does your work need?

Do I need a 5-axis machining center, or will a 4th axis on my VMC do?

A 4th axis on your VMC is enough when turning the part about one axis brings every feature to the spindle, like holes around a shaft or the four sides of a block. When it does not, because of compound angles, undercuts or a surface that has to be cut with the tool tilted, the part needs a 5-axis machine, and its size and weight then decide whether the table or the head tilts.

Choosing your first or next VMC: size, taper, spindle, new or used

What should I look for in my first or next vertical machining center?

Size a VMC from your largest part, its weight and the tools it takes: they set the travels, the table load, and the taper and spindle. Then choose new or used: a new machine built to order gets the spindle and options you pick, while a used machine comes with its own, so check them and its condition before you pay.

Multitasking turn-mill or a lathe with live tools: which do your parts need?

When does a part need a multitasking turn-mill instead of a lathe with live tools, a Y axis and a sub-spindle?

A part needs a multitasking turn-mill when it has holes or faces at several angles, which take a milling head that tilts on a B axis, or more tools than a turret holds, which take a tool magazine. Otherwise, a lathe with live tools, a Y axis and a sub-spindle turns, drills, taps and mills it, off center and on both ends, in one setup.