Light & Medium Duty Trailers:
What’ s Driving 2026
THE GREAT RE-FRESH: AN INDUSTRY INSIDER’ S PERSPECTIVE
is underway, and several trends point to a major
2026 refresh of equipment and facilities across industries. Dealers with the right inventory and strategy could see significant gains. Here’ s what’ s shaping the market:
WHO’ S BUYING AND WHY? For the first time since 2017, companies will be able to depreciate 100 % of capital expenditures on equipment and facility build outs in the first year rather than having to spread it out over 5,10 or even 20 years.* The equipment that was purchased in 2017 is now 8 + years old and ready to be replaced or upgraded, and many companies are likely to take advantage of this with new purchases.
This year’ s dealer buyers are a very large and diverse group of business owners. It’ s hard to calculate how impactful 100 % depreciation is for a business. Contractors in all commercial and residential trades, along with industries such as agriculture, oil and gas, shipping, and others that depend on equipment, are likely to upgrade part of their fleet.
BUNDLE UP’ S TRENDING Knowing a few things about your customers’ business can help you recognize these trends and develop your own bundle packages. Recently, the sale of multiple dumpsters with each roll-off trailer has become a trend marketed as a“ bundle,” which makes sense since the trailer is in-effective once the first dumpster has been dropped.
UPGRADES AND ACCESSORIES Accessories such as hitches, locks, spare tire kits, and tiedown systems should remain strong in 2026.** Although, it is unclear if the purchase of such products not attached to the trailer at the time of purchase will be eligible for 100 % depreciation. Regardless, these products will continue to be purchased, and keeping a good mix of popular items will only add to your bottom line.
TIRES, TIRES, TIRES One last way to increase your bottom line is a tire and wheel warranty program. Blowouts are a part of towing, and tires are not getting any less expensive, particularly when you’ re talking about load range G tires. Programs such as Trailergard offer replacement protection at reasonable prices compared to cash replacement. There are a host of other benefits such as roadside assistance, lodging credit, etc. These programs are sold during the finance process and are primarily managed by Trailergard once the product is sold. It’ s worth noting that NATDA members receive valuable discounts with Trailergard thus adding to the savings.
One example of a bundle designed to meet multiple needs is a“ contractor package.” General contractors often need different types of trailers for various jobs, so a package that includes an enclosed trailer, a flatbed, and a dump trailer can be a great solution. The idea is to provide everything the customer needs in one purchase while they’ re ready to invest.
BOTTOM LINE Are these trends lining up with what you’ re seeing in your market? Every region tells a different story, but one thing is clear— 2026 is shaping up to be a year of opportunity in the light-to-medium trailer industry.
* Tax Cuts and Jobs Act, P. L. 115‐97( 2017), amending IRC § 168( k), H. R. 1 – One Big Beautiful Bill Act, 119th Congress, Public Law No. 119‐21( July 4, 2025), updating IRC §§ 168( k) and 168( n) ** Future Market Insights.( n. d.). Tow hitch lock and storage accessories market. Future Market Insights. January 13, 2026.
34 NATDA Magazine www. natda. org