Learn how the 100% bonus depreciation bill benefits private jet buyers. Discover tax advantages, industry impacts, and why now is the best time to buy a jet from Atlantic Jet Partners.
The aviation landscape is experiencing a seismic shift in 2025—one that spells opportunity for business owners, high-net-worth individuals, and frequent fliers alike. Thanks to a sweeping new bill signed into law by former President Donald Trump, 100% bonus depreciation has returned, injecting powerful financial incentives into the private aviation market.
At Atlantic Jet Partners, we’ve already seen a surge in interest from buyers looking to take advantage of this revamped tax benefit. If you’re considering acquiring a jet—whether for business, personal use, or fleet expansion—this bill could be your ticket to maximizing value while minimizing tax liability.
Let’s explore how the new legislation works, its broader effects on the general aviation market, and why now may be the smartest time in years to purchase a private jet.
Bonus depreciation allows businesses to immediately deduct a large percentage of the purchase price of qualifying assets, like private jets, rather than spreading the deduction out over several years.
Under the new 2025 bill, eligible aircraft buyers can deduct 100% of the jet’s purchase price in the first year of ownership, provided the aircraft is used primarily for business purposes and is placed into service within the required tax year.
This incentive was initially part of the 2017 Tax Cuts and Jobs Act, but had been scheduled to phase out completely.Â
Let’s say you’re eyeing a midsize or light jet listed on our Jets for Sale page, priced at $3 million. If used primarily for qualified business purposes, the 2025 bonus depreciation bill allows you to deduct the entire $3 million from your federal income taxes this year.
That’s not a tax credit, it’s a deduction from your taxable income, which could translate into significant savings depending on your tax bracket.
This incentive can lower your effective cost of ownership, improve cash flow, and make the long-term economics of private aviation far more attractive.
This isn’t just for corporate aviation departments. Eligible buyers include:
Entrepreneurs & small business owners
Independent contractors & consultants
Family offices and investment firms
High-net-worth individuals using jets for blended personal/business travel
As long as the aircraft is used primarily (i.e., over 50%) for qualified business use and meets the “placed in service” requirement, the full deduction may apply.
The return of 100% bonus depreciation is already sending ripples through the general aviation industry.Â
According to reports from leading aircraft dealers and analysts, inventory levels are tightening and buyer interest is climbing, especially for clean, well-maintained, turn-key jets like the ones we represent here at Atlantic Jet Partners.
This resurgence also benefits MROs, brokers, and OEMs. The demand to close deals before year-end will likely fuel increased maintenance activity, appraisal services, and financing applications throughout Q3 and Q4 of 2025.
Let’s break it down with a simplified example:
| Jet Model | Purchase Price | 2025 Depreciation Deduction | Potential Tax Savings (at 37%) |
|---|---|---|---|
| Citation XLS+ | $5,000,000 | $5,000,000 | $1,850,000 |
| Beechjet 400A | $1,750,000 | $1,750,000 | $647,500 |
| Hawker 800XP | $2,800,000 | $2,800,000 | $1,036,000 |
These savings don’t just reduce the upfront cost—they empower buyers to reinvest, expand operations, or upgrade to a newer aircraft sooner than expected.
While most headlines around the 2025 bonus depreciation bill focus on full aircraft acquisitions, savvy operators know the benefit extends much further. Under current IRS guidelines, qualified improvements and modifications to aircraft, when used for business may also be 100% depreciable in the year they’re placed into service.
That means your investment doesn’t have to stop at the purchase price.
Our FAA-certified solution for Beechjet 400A, Hawker 400XP, and select Citations extends engine life by 2,000+ hours—at a fraction of overhaul costs. The upgrade is capitalizable, and may be fully depreciated under the 2025 bill.
ADS-B Out compliance, Gogo inflight Wi-Fi, Pro Line upgrades, or full glass cockpit conversions; all of these may be fully depreciated when installed on a business-use aircraft.
Even a partial ownership share qualifies. Sky Flight Air’s fractional King Air and Hawker programs give you all the flight time you need, with a 100% first-year write-off and predictable fixed costs.
The 2025 bonus depreciation bill isn’t just a tax benefit; it’s a game-changer for anyone considering private jet ownership. Whether you’re upgrading from fractional ownership or stepping into the world of private aviation for the first time, this legislation gives you a rare opportunity to write off the full cost of your aircraft investment this year.
And with a curated inventory of jets for sale ready to fly, there’s never been a better time to act.
*** This article is informational only; do not take this article as tax advice; always consult your accountant to determine what options are best for you.