4 min read
Thanks to a favorable tax environment, the skies have never looked more strategic
If you're an aircraft owner, 2025 presents a rare moment of opportunity — not just for buying, but for selling too.
With the recent passage of the One Big Beautiful Bill Act (H.R.1), Congress has made 100% bonus depreciation permanent for business-use aircraft. While that may sound like a niche tax provision, its impact is anything but small. For aircraft owners, operators, and corporate finance leaders, this change creates a uniquely favorable environment to reassess fleet strategy, whether you're upgrading, exiting, or expanding your aviation capabilities.
Let's break down what it means and why now is a smart time to act.
The return of 100% bonus deprecation: What changed?
Under the newly signed legislation, businesses can once again deduct the full purchase price of qualifying aircraft in the year they're placed into service, whether factory-new or pre-owned.
In practical terms:
- A company that purchases a $10 million business jet in 2025 could deduct the full $10M from its taxable income.
- This immediate cost recovery can translate into millions in tax savings, effectively subsidizing aircraft purchases.
- Buyers can finance the aircraft and still claim full depreciation, thereby preserving liquidity while gaining significant tax benefits.
This policy was phased out in recent years, declining to 60% in 2024, and previously set to fall to 40% this year, making its permanent reinstatement a significant tailwind for the aviation market.
Why it's a great time to buy
With 100% depreciation restored, aircraft buyers enjoy: 
- Immediate tax benefits that can offset capital costs
- A compelling reason to upgrade older aircraft before resale value dips
- Expanded inventory as current owners look to sell and reposition assets
- A unique window to modernize fleets while preserving cash flow
Whether you're expanding capacity, entering charter operations, or shifting to more sustainable or tech-enabled aircraft, the tax code now actively supports those decisions.
Why it's a great time to sellConversely, the same policy makes 2025 an ideal time to sell your aircraft, especially if you are:
- Looking to exit ownership while buyer demand is high
- Holding aging aircraft that may lose value as operators upgrade
- Ready to leverage tax-advantaged capital gains or reinvest in newer models
Because buyers can now write off 100% of an aircraft's value, sellers are likely to see faster transactions, stronger pricing, and a more liquid market than in recent years.
Simply put, when the tax code motivates buyers, it benefits sellers as well.
Supporting industry momentum and American leadership
The One Big Beautiful Bill isn't just about tax breaks — it reflects a broader commitment to keeping the U.S. aviation industry globally competitive.
"This bill enacts many important initiatives to ensure America's continued leadership in aviation," said Ed Bolen, President and CEO of the National Business Aviation Association (NBAA). "The business aviation community looks forward to working with Congress and government agency leaders to ensure its full implementation."
NBAA also applauded the legislation's preservation of $12.52 billion for ATC modernization and the extension of SAF production incentives.
Don't miss this market window – set yourself up for a smart purchase and a successful sale
In today’s high-demand, tax-advantaged environment, both buyers and sellers have a rare opportunity to act strategically. However, success hinges on preparation.
If you're buying, it’s not just about finding the right aircraft. It's about ensuring that asset is equipped for long-term value. Implementing the right maintenance technologies from the start can streamline compliance, reduce downtime, and protect resale potential.
If you're selling, proper planning is essential. From pricing to paperwork to maintenance transparency, even minor missteps can lead to costly delays or missed opportunities. A well-documented aircraft with accurate records and digital logbooks can stand out in a competitive market — and sell faster, for more.
Read our guide
Best Practices for Selling Your Aircraft
Our expert-developed guide walks you through the entire process of selling your aircraft — step by step — with the support of Veryon. Here's what you'll learn:
Top Tips for Selling Your Aircraft: Gain expert recommendations for finding a qualified buyer and closing the sale with confidence.- Aircraft Transfer Preparation Checklist: Use our interactive checklist to stay organized and ensure that no critical steps are missed.
- How to Boost Resale Value: Discover how accurate maintenance records and transparency can significantly enhance marketability.
- Common Mistakes to Avoid: Learn what pitfalls often trip up sellers and how to stay ahead of them with smart, proactive strategies.
If you're wondering how to position your aircraft in today's tax-advantaged market, this guide is your starting point.
Want more resources?
The permanent return of 100% bonus depreciation makes 2025 a pivotal year for aircraft ownership decisions. Whether you're looking to buy, sell, or trade up, the current tax environment presents a rare alignment of financial incentive and market momentum.
At Veryon, we're here to help you navigate every aspect of aircraft strategy, from intelligent upgrades and proactive maintenance to optimized sales, ensuring your assets retain its value at every stage.
Explore Veryon's full library of expert content and aviation insights — from maintenance tracking to diagnostics, predictive reliability, and beyond.
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