Swartz Aviation Group is not a tax advisor or CPA firm. The following information is provided for general educational purposes. Consult your tax professional to determine how these provisions apply to your individual situation.
We get it—as 2025 winds down, business owners are looking for strategic ways to optimize their tax position before December 31. For those considering aircraft ownership, bonus depreciation continues to make November and December prime months to buy a private jet. With recent legislative updates restoring 100% bonus depreciation for qualified business aircraft, year-end acquisitions offer significant potential for private jet tax benefits and accelerated aircraft purchase tax deductions.
What Is Bonus Depreciation?
In simple terms, bonus depreciation is a tax incentive that allows businesses to immediately deduct a large portion—or even the entire cost—of eligible assets in the year they are placed in service, rather than spreading the deduction over several years.
According to recent legislation, which you may know as the “One Big Beautiful Bill,” 100% bonus depreciation was restored retroactive to January 20, 2025, as part of a broader federal tax reform initiative. This means qualifying taxpayers who acquire and place a business aircraft in service before year-end may be eligible for a full deduction of the purchase price in 2025.
How Bonus Depreciation Applies to Aircraft Purchases
For qualifying buyers, bonus depreciation private jet deductions can offset substantial amounts of taxable income in the year of purchase. When structured correctly under the Internal Revenue Code, business owners can write off up to 100% of the aircraft’s cost, provided the aircraft is primarily used for business purposes and meets FAA operational requirements.
Additionally, the legislation increased Section 179 expensing limits to $2.5 million for 2025. This option can be useful for smaller aircraft or for taxpayers who prefer to accelerate depreciation in a more targeted way
Proper tax planning should also consider factors such as:
- Personal versus business use of the aircraft
- Related-party leasing rules
- Passive activity and hobby loss limitations
- Sales and use tax based on the state of aircraft domicile
2025 100% Bonus Depreciation Up…
Deadlines
To claim bonus depreciation in 2025, the aircraft must be placed in service—that is, delivered, registered, and available for use—before December 31.
Because of that rule, November represents a crucial window for buyers who want to secure a year-end aircraft purchase tax deduction. Supply chain constraints, pre-purchase inspections, and financing approvals can all affect delivery timelines. Acting early ensures there’s time to close the deal and officially place the aircraft in service before year-end.
Steps Buyers Should Take Now
If you’re considering purchasing a jet this year, here are four steps to take immediately:
- Secure Financing: Pre-qualify with lenders and finalize funding arrangements early to prevent closing delays.
- Choose the Right Model: Work with an experienced broker to identify an aircraft that meets both your operational needs and tax objectives. Swartz Aviation Group specializes in helping buyers move quickly and confidently—from aircraft selection to delivery—ensuring every step aligns with your goals.
- Confirm “Placed in Service” Readiness: Coordinate with your team to ensure registration, insurance, and documentation are complete before December 31.
How Swartz Aviation Helps You Find the Right Aircraft Fast
Swartz Aviation Group understands that year-end timelines can be tight. Our team streamlines the acquisition process by:
- Quickly sourcing available aircraft that meet your mission profile
- Coordinating pre-buy inspections and appraisals
- Managing documentation to meet aircraft placed in service rules
- Working with your aviation tax consultants to support your compliance and planning strategy
With expert guidance, you can buy a private jet before year-end and take advantage of business aircraft tax incentives that deliver measurable financial impact.
Ready to explore your options? Contact Swartz Aviation Group today
