How bonus depreciation is reshaping private jet acquisition planning in 2026 By Anatoly Parkhomchuk, Managing Director, Jet Agent.

Private aircraft acquisition has always been influenced by timing, financing, and jurisdiction. In 2026, those three elements are becoming more tightly connected.

Although Jet Agent operates from the UK and works with buyers across Europe, the Middle East, and North America, one regulatory change now shaping acquisition behavior originates in the United States. The “One Big Beautiful Bill Act of 2025” permanently reinstated 100 percent bonus depreciation for new and used aircraft acquired and placed into service on or after January 20th, 2025.

While this is a US federal tax mechanism, its impact extends beyond domestic buyers. Many international aircraft transactions involve US ownership structures, US-based lenders, or operational exposure to the North American market. As a result, bonus depreciation has become a planning factor even for international buyers structuring cross-border ownership.

For acquisitions targeting 2026 delivery windows, this legislation is reshaping how buyers approach contract timing, delivery scheduling, financing strategy, and long-term fleet planning.

What permanent bonus depreciation changes for buyers

Bonus depreciation allows qualified buyers to deduct the full purchase price of an aircraft in the year it is placed into service, provided business-use requirements are met. Instead of depreciating the aircraft over several years, the asset can be expensed immediately.

For companies with strong operating income, the cash-flow impact can be significant. More importantly, the permanence of the rule changes behavior. Buyers are no longer forced to rush decisions before an artificial phaseout deadline. Aircraft acquisition can now be aligned with broader capital planning cycles.

This stability is already influencing how large operators and institutional buyers approach fleet growth.

BOND’s $4bn Bombardier program and what it signals for 2026

One of the clearest examples of this shift is BOND’s plan to deploy approximately $4bn worth of Bombardier private jets as part of its long-term fleet strategy moving into 2026.

The importance of BOND’s program lies not only in the size of the investment, but in what it represents. Large operators are increasingly treating business aircraft as long-term infrastructure assets supported by structured financing and predictable utilization models.

By securing significant Bombardier production capacity, BOND is effectively locking in delivery pipelines years in advance. For private buyers, this has tangible implications. Factory slot availability, lead times, and pricing dynamics for certain Challenger and Global series aircraft are already tightening.

This is where tax planning and acquisition timing converge. Institutional programs schedule deliveries around financial cycles and entry-into-service milestones. Individual buyers now face similar constraints if they want control over depreciation, timing and operational readiness.

Why “placed in service” has become a financial milestone

Eligibility for bonus depreciation depends on when an aircraft is placed into service, not when a contract is signed or funds are transferred.

In practice, this means the aircraft must be ready and available for its intended business purpose. Completion center work, conformity inspections, avionics upgrades, paint schedules, and regulatory approvals all influence this timeline.

With OEM backlogs extending and completion capacity under pressure, delivery slippage has become more common. Buyers targeting specific tax years must now treat delivery coordination as a financial milestone rather than a purely technical one.
Large-scale programs like BOND’s demonstrate how disciplined delivery planning is becoming standard practice. That same discipline increasingly applies to single-aircraft buyers.

New and pre-owned aircraft remain part of the strategy

The reinstated bonus depreciation applies to both new and pre-owned aircraft, provided the aircraft is new to the buyer and meets business-use thresholds.

This creates flexibility. Some buyers will pursue factory-new Bombardier aircraft despite longer lead times. Others will target late-model pre-owned aircraft to accelerate placement into service while still capturing depreciation benefits.

However, large fleet programs also influence the pre-owned market. As operators expand and refresh fleets, availability can tighten and pricing can become more competitive. Buyers who plan early preserve optionality. Buyers who delay often face limited inventory and reduced timing control.

Financing structures now shape acquisition outcomes

BOND’s Bombardier strategy also highlights the growing role of capital markets in business aviation. Bond-supported facilities, manufacturer-backed financing programs, and long-term debt structures are increasingly shaping production flow and delivery stability.

For private buyers, this reinforces the importance of aligning financing strategy with acquisition timing. Bonus depreciation enhances ownership economics, but only if financing, delivery, and operational readiness are synchronized.

Acquisition planning is no longer just about selecting an aircraft type. It is about structuring a transaction that works across financial, regulatory, and operational dimensions.

Business-use compliance remains central

Despite the return of full bonus depreciation, eligibility still depends on business-use requirements, generally exceeding 50 percent qualified use under US tax rules.

Operational discipline matters. Flight logs, mission classification, and usage documentation should be established from the start of ownership. Buyers who fail to maintain proper records often face reduced deductions or depreciation recapture later.

This is an area where management providers and advisors play a practical role in protecting long-term value.

Structuring purchase agreements with intent

In today’s environment, the purchase agreement itself has become part of the planning process. Delivery windows, acceptance conditions, progress payments, and post-delivery modification schedules all influence when an aircraft can be placed into service. Buyers who structure contracts without considering these elements often lose control over depreciation timing.

Programs like BOND’s demonstrate what disciplined acquisition planning looks like at scale. While private buyers operate at a different level, the underlying principles increasingly apply across the market.

What 2026 buyers should take away

The reinstatement of 100 percent bonus depreciation rewards preparation rather than speed.

BOND’s Bombardier program reflects a broader shift toward institutional-style planning in private aviation. Buyers who engage advisors early, align financial and operational timelines, and manage delivery execution carefully are best positioned to benefit.

In 2026, successful aircraft acquisition is less about finding an airplane and more about executing a strategy.

jet-agent.com

BlueSky Business Aviation News | 5th February 2026 | Issue #829