Business jet on the ramp at night, private jet tax write-off through charter placement
Aircraft tax strategy · 2026

The private jet
tax write-off.

How 100% bonus depreciation lets qualifying investors deduct the full purchase price of a charter-placed aircraft in year one.

100% bonus depreciation is back. Permanently.

Under current U.S. tax law, 100% bonus depreciation has been restored for qualified property acquired and placed in service after January 19, 2025, this time with no scheduled phase-down. For a private jet placed into charter service, that means qualifying investors can deduct the entire purchase price of the aircraft against income in the first year, while the aircraft earns charter revenue through a managed network like Jet Corp's.

Reviewed July 2026 · Tax rules described are current as of publication and subject to change.

How it works

The aircraft write-off,
step by step.

1

Acquire a qualifying aircraft

Both new and pre-owned aircraft qualify, as long as they're new to you. Jet Corp sources aircraft that fit the program, like the Global Express and Citation X.

2

Place it in charter service

The aircraft goes to work in our Part 135 charter network: income-producing business use, the foundation of a qualifying structure.

3

Deduct 100% in year one

Qualifying investors write off the full purchase price against income in the first year under 100% bonus depreciation.

4

Earn while you hold

CARNIVORE keeps the aircraft flying paid legs. You hold an income-producing asset with the tax benefit already banked.

Your situation

We don't do your math.

Every investor's numbers are different.

What the write-off is worth to you depends on your purchase price, your tax rate, the character of your income, and your ability to use the deduction, and no website can calculate that honestly. Bring your tax planner, and we'll work with them directly: the aircraft, the charter placement, and the documentation that supports the deduction.

Nothing on this page is tax, legal, or investment advice. Depreciation taken is generally recaptured on sale, and active vs. passive activity rules affect how much of the deduction you can use. Consult your own advisors about your specific circumstances.

Qualifying

What qualifies, and what to watch.

What qualifies

  • Aircraft acquired and placed in service after January 19, 2025
  • New or pre-owned airframes, first use by you
  • Predominant qualified business use, e.g. revenue charter placement
  • Managed Part 135 operation with documented flight activity

What to watch

  • Qualified business use generally must stay above 50%; dropping below can trigger recapture
  • Personal use reduces the deductible share, so plan and document usage
  • Active vs. passive activity rules affect how much of the loss you can use
  • Depreciation is recaptured as income on sale, though reinvesting in a qualifying upgrade can offset it with fresh write-offs
The rules

Bonus depreciation vs. Section 179.

100% bonus depreciation

No dollar cap and no investment phase-out. The full aircraft purchase price is deductible in year one for qualifying business use, which is why virtually all business jet purchases rely on bonus depreciation. Applies to new and pre-owned aircraft alike.

Section 179 expensing

Capped at roughly $2.5 million (indexed), phases out above an annual investment threshold, and is limited by business income. Useful for smaller equipment, but jets typically exceed the cap, making bonus depreciation the tool that matters.

Canadian owner? Different playbook.

In Canada, aircraft write-offs work through Capital Cost Allowance (CCA) rather than bonus depreciation. We cover it separately.

Read the Canadian aircraft write-off guide
Put it to work

Our investment program is built around the write-off.

Jet Corp's private jet investment structures pair the year-one deduction with charter income: a guaranteed-return program at a contractually fixed 6–9%, or revenue share with full upside. We source the aircraft, place it with our vetted Part 135 operators, and manage everything.

See the investment structures
FAQ

Private jet tax questions, answered.

Is 100% bonus depreciation still available in 2026?
Yes. 100% bonus depreciation was restored for qualified property acquired and placed in service after January 19, 2025, and under current law there is no scheduled phase-down. Aircraft placed into qualifying charter service in 2026 are eligible for the full first-year deduction.
Can I really write off the full purchase price of a private jet?
Yes. When the aircraft is used predominantly for qualified business use, such as placement in Part 135 charter service, qualifying U.S. taxpayers can deduct 100% of the purchase price against income in the first year. Whether you can use the full deduction depends on your individual tax profile, including active versus passive treatment, so confirm with your tax advisor.
Does placing my aircraft in charter service qualify it for bonus depreciation?
Placing the aircraft into revenue charter service through a managed program like Jet Corp's is income-producing business use, which is the foundation of a qualifying structure. Predominant-use tests and other IRS requirements apply, so the structure should be confirmed with an aviation tax advisor before purchase.
Do used aircraft qualify for bonus depreciation?
Yes. Both new and pre-owned aircraft qualify for 100% bonus depreciation, provided the aircraft is new to you (first use by the taxpayer) and the other requirements are met.
What is the difference between Section 179 and bonus depreciation for aircraft?
Section 179 expensing is capped at roughly $2.5 million (indexed), phases out above an annual investment threshold, and is limited by business income. Bonus depreciation has no dollar cap and no income limit on the deduction itself, which is why most business aircraft purchases rely on bonus depreciation rather than Section 179.
What happens if I use the jet personally or business use drops?
Aircraft are listed property. Qualified business use generally must stay above 50%: falling below that threshold can trigger depreciation recapture, and personal use reduces the deductible share. A well-run charter placement keeps the aircraft working as a business asset, but usage should be planned and documented with your advisor.
What happens when I sell the aircraft later?
Depreciation you have taken is generally recaptured as ordinary income when the aircraft is sold. Many owners upgrade instead of cashing out: they reinvest the proceeds in a newer or larger aircraft that also qualifies, and its fresh first-year bonus depreciation can offset the recapture, keeping the write-offs going. Treated this way it becomes an ongoing deferral and cash-flow strategy, so plan each purchase and exit with your tax advisor.
Cessna Citation X at golden hour, private jet investment with 100% bonus depreciation
Talk it through

Structure it right,
from day one.

Tell us what you're planning and we'll walk you through how the write-off pairs with charter income. Qualified investors only.

Contact Jet Corp Explore investment structures
Reading from Canada? Aircraft write-offs work differently there. Read the Canadian guide