Is Bonus Depreciation Back in 2025? Here’s What Business Owners Need to Know
Bonus depreciation is officially back in 2025—and it’s at 100%. This tax-saving opportunity has returned just in time for businesses and high-net-worth individuals looking to invest in eligible assets like private aircraft, equipment, or heavy vehicles. Here’s what you need to know about how it works and who benefits.
What Is Bonus Depreciation?
Bonus depreciation is a federal tax incentive that allows businesses to immediately deduct the full cost of qualified property in the year it’s placed in service. After several years of scheduled phase-downs, Congress has reinstated 100% bonus depreciation for the 2025 tax year.
Rather than spreading deductions over 5–10 years, businesses can now accelerate those savings into the current year.
What Assets Qualify in 2025?
To be eligible, assets must be used for business and placed into service during 2025. Qualified assets include:
- Private jets and aircraft (Part 91 and Part 135)
- New or used equipment and machinery
- Heavy vehicles over 6,000 lbs GVWR
- Technology infrastructure and software
- Interior improvements to commercial buildings
Who Can Benefit?
The updated bonus depreciation rules are especially beneficial for:
- Entrepreneurs and small business owners looking to reduce taxable income
- Private jet buyers seeking tax-advantaged ownership
- Finance teams planning large capital expenditures
- Charter operators and aircraft managers under Part 135
Why You Should Act Now
While bonus depreciation is back at 100% for 2025, there’s no guarantee it will last. The provision may phase out again in the coming years unless extended by Congress. That makes 2025 a prime window to make major business investments—especially in private aviation, where the tax benefits can be significant.
Learn More About Bonus Depreciation in 2025
Ready to take advantage of this unique tax incentive? Discover how 100% bonus depreciation makes private jet ownership more valuable than ever. See all the details here.
Need Guidance?
If you’re planning to buy an aircraft in 2025, FlyUSA can help you navigate the financial, tax, and operational aspects of ownership. Schedule a private consultation or request our free Bonus Depreciation Report tailored to business jet buyers.
About FlyUSA, Inc.:
FlyUSA, Inc. provides seamless, end-to-end private aviation solutions to clients across the United States. Founded by pilots and built on a commitment to safety, teamwork, growth, and doing the right thing, FlyUSA offers on-demand charter flights, the Ascend Club membership program, jet card options, and full-service aircraft acquisitions and management.
FlyUSA also offers a proprietary booking app that simplifies private aviation with real-time pricing, guaranteed rates, and full in-app trip management while delivering a faster, more transparent experience for modern travelers.
Known for being personalized, easy to do business with, and highly responsive, FlyUSA is redefining private aviation through solutions that deliver an elevated, effortless experience. With a growing fleet of managed aircraft and more than 2,000 clients and members nationwide, FlyUSA’s rapid growth earned a #45 ranking on the 2024 Inc. 5000 list of fastest-growing private companies.
