Understanding 100% Bonus Depreciation for Aircraft Buyers

Business jet in hangar during pre-purchase inspection for aircraft acquisition and 100% bonus depreciation planning in 2026

For aircraft buyers in 2026, the main tax point is clear. If an aircraft qualifies, the buyer may claim 100 percent bonus depreciation in the first year. That can change the after-tax cost of a deal in a meaningful way. Still, the rule does not apply by default. The aircraft, the ownership structure, and the … Read more