September 25, 2026 · Premier Aircraft

100% Bonus Depreciation Returns: What It Could Mean for Diamond Aircraft Buyers in 2026

For business aircraft buyers, 2026 may offer a significant tax-planning opportunity. Qualified new and pre-owned Diamond aircraft acquired after January 19, 2025 may be eligible for 100% bonus depreciation, allowing qualifying taxpayers to expense the full cost of the aircraft in its first year of service. From the DA20-C1 through the DA62, the potential deductions can be substantial. Aviation Tax Consultants’ illustrative examples show potential tax savings ranging from $207,200 on a DA20-C1 to $760,000 on a DA62, assuming 100% qualified business use, full use of the deduction, and a 40% combined federal and state marginal income tax rate. Actual savings vary based on individual circumstances and state treatment. Read the full PIREPS article to learn how bonus depreciation, Section 179, ownership structure, and timing could factor into a Diamond Aircraft acquisition in 2026.