Calculator 5 of 6
Bonus Depreciation / Section 179 Tax Savings
Estimate the first-year deduction and after-tax net cost of a business jet purchase under 2026 federal tax rules.
Not tax advice — this is a simplified planning estimate. Aircraft depreciation and business-use rules are highly fact-specific (passive activity limits, hobby-loss rules, placed-in-service timing). Consult your CPA before relying on any number here.
Purchase & use
$
100%
0%100%
2026 figures: Section 179 cap $2,560,000, phase-out threshold $4,090,000, bonus depreciation 100%. Aircraft with a long production period placed in service after Dec 31, 2024 and before Jan 1, 2026 may be limited to a 60% special allowance instead of 100%. Confirm placed-in-service timing with your CPA. Source: section179.org.
Estimated tax savings$2,220,000
First-year deduction$6,000,000
After-tax net cost$3,780,000
Section 179 portion$650,000
Bonus depreciation portion$5,350,000