Significant Tax Savings Available with the Purchase of a Business Aircraft
Write off 100% of the purchase price of a Daimond aircraft in 2025!
Acquiring a business aircraft in 2025 can generate tremendous income tax savings. Congress recently passed legislation restoring full 100% bonus depreciation retroactive to January 20, 2025, as part of a broader tax reform agenda. Bonus depreciation is available to taxpayers meeting the requirements outlined in the Internal Revenue Code.
Income tax planning opportunities include: personal and personal non-entertainment use of a business aircraft, related party leasing rules for listed property, and passive activity loss and hobby loss rules. There is special documentation required to support the business use of the aircraft. Sales and use tax planning opportunities vary depending on the state(s) where the aircraft will be domiciled. The inter-relation and operation of the Internal Revenue Code, state sales and use tax rules, and the Federal Aviation Regulations create unique planning opportunities for business aircraft owners.
The bonus depreciation deduction is available in the year that the aircraft is delivered and placed in service for tax purposes. The accompanying table illustrates the amount of tax depreciation and potential income tax savings (using hypothetical purchase prices) generated from the purchase of a Diamond aircraft with a 2025 delivery date, based on 100% business use, and FAA Part 91 operator:
| Tax Year 2025 (Using Estimated / Hypothetical Purchase Prices) | |||
| Model | % of Purchase Price Depreciated | Potential Tax Deduction from Depreciation | Potential Income Tax Savings from Depreciation* |
| Diamond DA40 NG | 100% | $700,000 | $280,000 |
| Diamond DA50 RG | 100% | $1,500,000 | $600,000 |
| Diamond DA42-VI | 100% | $1,300,000 | $520,000 |
| Diamond DA62 | 100% | $1,900,000 | $760,000 |
To find out more
Or Contact Premier Aircraft at 954-771-0411 or email sales@flypas.com.
