Where is the 2026 Lexus ES made?
The 2026 Lexus ES versions reported to NHTSA (ES 350e/500e, ES 350h) are assembled in Japan.
Assembled in Japan.
No US assembly plant was reported for these versions, so the loan interest generally does not qualify for the deduction. Other versions may be filed with NHTSA later. Your VIN or window sticker confirms where yours was built.
Check your exact ES
Where each version is built
| Version, as reported to NHTSA | Final assembly |
|---|---|
| ES 350e/500e | Japan |
| ES 350h | Japan |
Questions about the 2026 Lexus ES
Is the 2026 Lexus ES made in the USA?
No. The 2026 Lexus ES versions reported to NHTSA are assembled in Japan, and no US assembly plant was reported.
Does the 2026 Lexus ES qualify for the car loan interest deduction?
Generally no. The deduction requires final assembly in the United States. If your window sticker or VIN shows a US final assembly point, check your exact vehicle with the VIN tool.
How much of the 2026 Lexus ES is made in the US and Canada?
US and Canadian parts make up 0% of its value, according to the manufacturer's labeling report to NHTSA. The largest foreign source of parts is Japan, at 70%.
Where are the 2026 Lexus ES's engine and transmission made?
The engine or motor comes from Japan. The transmission comes from Japan.
Other model years
| Year | Assembled in | US and Canadian parts | Deduction |
|---|---|---|---|
| 2025 ES | USA | 45–50% | Built in USA |
Where this information comes from
Assembly countries and parts content come from the 2026 American Automobile Labeling Act report that Toyota filed with NHTSA (listing dated June 8, 2026). Plant details for an individual vehicle come from NHTSA's VIN decoder. Manufacturers can change plants during a model year, so confirm with your VIN or window sticker.