2026 Tax Year
With 100% Bonus Depreciation in 2026!
The One Big Beautiful Bill Act
The “One Big Beautiful Bill Act,” signed in July 2025, made 100% bonus depreciation permanent for qualifying business aircraft. That means aircraft placed in service in 2026 may still qualify for a full first-year deduction of the purchase price. The window for your 2026 tax year closes December 30th.
100% bonus depreciation becomes permanent for qualifying business aircraft.
May still qualify for a full first-year deduction of the purchase price.
Your next aircraft must be in service by this date.
What This Means for Your Business
on both new and pre-owned aircraft
through reduced tax liability
to manage over multiple years
for additional savings
Example
Potential tax savings Substantial (varies by individual tax situation)
For illustration purposes only. Consult your tax professional for more information.
Eligibility
Typical requirements include:
Business use of 50% or more of total flight hours annually
Aircraft must be acquired and placed in service by December 30, 2026, to count toward your 2026 tax year
Maintaining business use above 50% is essential, and proper documentation is required.
Professional guidance is critical. IRS regulations can vary by aircraft and use.
Your next aircraft must be IN SERVICE by December 30, 2026.
START NOW. The best aircraft go under contract quickly, and year-end closings take time. Browse our inventory at AirMart.com, and allow time for your tax professional to analyze the benefits for your specific situation.
Ready to Fly
Available now and ready to be placed in service for your 2026 tax year.
Get Started
Consult with your tax advisor
Browse our qualifying inventory
Discuss available aircraft and documentation needs
Disclaimer: This information is provided solely for educational purposes and does not constitute tax, legal, or financial advice. Tax benefits vary based on individual circumstances and current tax laws. AirMart strongly recommends consulting qualified tax and legal professionals before making aircraft purchase decisions. We are aircraft sales experts, not tax advisors, and cannot offer tax guidance.
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