The Buyer's Side

100% Bonus Depreciation on a Jet, Explained Without the Sales Pitch

You'll hear “you can write off the whole aircraft” a lot right now, usually from someone who wants to sell you one. The rule is real. The way it's described often isn't.

MagnateJet · Acquisition advisory

General information, not tax advice. Aircraft depreciation is fact-specific — confirm everything with a qualified aviation tax advisor.

What changed

The One Big Beautiful Bill Act, enacted July 4, 2025, made 100% first-year bonus depreciation permanent for qualified business aircraft — acquired after January 19, 2025 and placed in service on or after January 20, 2025. It applies to new and pre-owned aircraft. On paper, a business can deduct the full cost of a qualifying jet in year one.

Why "write off the whole thing" is usually wrong

What it means for a buyer

The tax case can be genuine and powerful — but it lives on business-use percentage, meticulous records from day one, and getting the aircraft placed in service in the right window. "My accountant said it's deductible" is the start of the analysis, not the end.

We handle the aircraft side — finding, inspecting, and placing it in service on a timeline that lines up with your tax year — while your advisor handles the return. If a year-end window matters, the time to work backward from it is now. Tell us your timeline.

Good to know

Questions, answered.

Is 100% bonus depreciation on a business jet permanent now?

Under the One Big Beautiful Bill Act enacted July 4, 2025, 100% first-year bonus depreciation was made permanent for qualified business aircraft acquired after January 19, 2025 and placed in service on or after January 20, 2025. This is general information, not tax advice.

Does bonus depreciation apply to used aircraft?

Yes — it applies to both new and pre-owned qualifying aircraft. Confirm your specific situation with a qualified aviation tax advisor.

What is the main catch buyers miss?

Qualified business use must exceed 50% in the year the aircraft is placed in service, the placed-in-service date controls the deduction, and depreciation recapture can tax the benefit back when you sell.

A private conversation

Considering a purchase?

Tell us what you're looking at — or looking for. One advisor, on your side, discreet — and an honest read before you spend a day of your time.

◆We never sell or share your details. Handled privately by one advisor. Assistants & family offices welcome.
WhatsApp our desk