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The law no longer sunsets. Your calendar still does. If you want a 2026 first-year deduction on a qualifying aircraft, it has to be acquired and placed in service this year, and mid-August is already tight.By Capt. James Fachtmann -- CPYB · JFA Aviation · 20 August 2026<figure id="figure-8sjd3qrymsmt1pzy8f"><img id="8sjd3qrymsmt1pzy8f" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/2aFVlhCUyNF6kwDAaNr9MxFVYJohFSJ7pKSsfDwwKzQ1sKSCpvfvkFOBuWB5CBh8.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/2aFVlhCUyNF6kwDAaNr9MxFVYJohFSJ7pKSsfDwwKzQ1sKSCpvfvkFOBuWB5CBh8.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Embraer Phenom 300E, the class still trading while the 2026 clock runs. Photo: The.rud / Wikimedia Commons, CC BY-SA 4.0.If you have been waiting for the tax law to settle, it already has. What has not settled is whether your airplane will be ready and available for business use before 31 December 2026.One hundred percent bonus depreciation is now permanent for qualifying property. A 2026 deduction is not. The deduction follows the year the aircraft is placed in service, not the year you start shopping, sign a letter of intent, or wire a deposit.The law is permanent. Your 2026 close is not.On 4 July 2025, the One Big Beautiful Bill Act (OBBBA) was signed into law. It restored 100% additional first-year depreciation for qualifying property acquired and placed in service after 19 January 2025. The old phase-down (40% in 2025, 20% in 2026, then zero) is gone. There is no scheduled phaseout.The IRS followed with <a href="https://www.irs.gov/pub/irs-drop/n-26-11.pdf" target="_blank" rel="noopener" data-mce-href="https://www.irs.gov/pub/irs-drop/n-26-11.pdf">Notice 2026-11</a> (IR-2026-06, 14 January 2026). For most buyers the live question is no longer “will 100% still be there next year?” It is “can this airplane be acquired, delivered, and placed in service in this tax year?”That is why the market is still moving. IADA’s Second Quarter 2026 Market Report (27 July 2026) named continued U.S. 100% bonus depreciation as a primary demand driver, next to long OEM backlogs and historically tight high-quality inventory. Closed private business-aircraft deals rose 21% year over year to 746 in the first half of 2026. Younger midsize and large-cabin aircraft remain scarce. Sellers have leverage. Buyers who hesitate lose the airplane, and sometimes the year.<figure id="figure-s3tw1vj49amt1q40iv"><img id="s3tw1vj49amt1q40iv" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/02aPI2cvrmznV6BEW3rWI6FYQBkXdauQh2korajmwjtD9dgQ2iUP18MEI8KgGiw7.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/02aPI2cvrmznV6BEW3rWI6FYQBkXdauQh2korajmwjtD9dgQ2iUP18MEI8KgGiw7.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Pre-buy and hangar time is what eats the calendar, not the handshake. Photo: Alan Wilson / Wikimedia Commons, CC BY-SA 2.0.<figure id="figure-ozacfyh63amt1q9ll9"><img id="ozacfyh63amt1q9ll9" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/28iuOeP4D3CZ0vsM6cTxaS0dy1omoiSuFDiH4Fwe6fKYhdvbM5co1gFsi9QZqUMI.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/28iuOeP4D3CZ0vsM6cTxaS0dy1omoiSuFDiH4Fwe6fKYhdvbM5co1gFsi9QZqUMI.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Glass cockpit and HUD on the ramp. The file has to match the mission, not the brochure. Photo: James Fachtmann / JFA Aviation.Mid-August is already late for year-endCount backward from 31 December. IADA-accredited dealers averaged 150 days to complete a sale in the first half of 2026, versus 212 days for the broader industry. From 19 August you have 134 days. A clean letter-of-intent-to-close can run 28 to 45 days when records are tight and a pre-buy slot is open. That is the optimistic path, not the path most buyers walk when they are still sourcing.The real sequence is source → offer → inspect → remediate → escrow → title and registration → delivery → placed in service. Delivery and placed-in-service are not the same date. An airplane waiting on a part, a 337, insurance, or an operating agreement is not yet in your trade or business.Two facts make August later than it looks. First, the airplanes that sell (clean records, honest engine time, interiors that match age and value) get multiple looks. We covered that in What Actually Sells in the 2026 Business Jet Market (link: https://jfa-aviation.com/blog/what-actually-sells-in-the-2026-business-jet-market). Second, Q4 capacity gets worse: MRO slots, inspectors, and parts pipelines fill. IADA members flagged labor shortages and limited pre-buy availability into the fourth quarter. jetAVIVA’s mid-year update said buyers hoping to take delivery before the holiday travel season should already have been in the market.If you are still watching listings this week, you are not early. One deferred inspection item can push placed-in-service into 2027. The deduction can still exist next year. The 2026 offset will not. As we wrote in the 2025 Jet Market Snapshot (link: https://jfa-aviation.com/blog/2025--jet-market-snapshot--what-buyers---sellers-should-know), turnkey pedigree moves and records holes sit. You need an airplane that fits how you actually fly, can get through inspection, and can be placed in service before the calendar flips.<figure id="figure-us2dwn12xmt1qdvxk"><img id="us2dwn12xmt1qdvxk" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/3D2UXPtL2VenNymVxzmJtYXeC5waFXUiTxhlGyHgr6G9BXSeDaDqA4EVTP5Pgy04.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/3D2UXPtL2VenNymVxzmJtYXeC5waFXUiTxhlGyHgr6G9BXSeDaDqA4EVTP5Pgy04.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>HondaJet cockpit at a show. Photo: James Fachtmann / JFA Aviation.<figure id="figure-3907u1eerjmt1qhmbx"><iframe id="3907u1eerjmt1qhmbx" class="w-full bg-gray-100 " src="https://www.youtube.com/embed/53sL9QMMr-E" frameborder="0" style="aspect-ratio: 16/9;" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen="" referrerpolicy="strict-origin-when-cross-origin" data-url="https://www.youtube.com/watch?v=53sL9QMMr-E" data-corners="default" data-fullwidth="false" data-mce-src="https://www.youtube.com/embed/53sL9QMMr-E" data-mce-style="aspect-ratio: 16/9;"></iframe></figure>What still has to be trueBonus depreciation is not a sticker on the airframe. It is a tax result your CPA and aviation counsel will have to defend.• Business use over 50%. The aircraft has to be used predominantly in a trade or business. Personal and entertainment hours can blow the test. Get that analysis before you pick a cabin. • Placed in service in 2026 for a 2026 deduction. Title transfer and “we’re almost done with the pre-buy” do not create the deduction. • New to you. New and pre-owned can both qualify if this is the taxpayer’s first use of that airplane. Related-party deals and airplanes you already used can fail. • Recapture is real. If business use later falls below the threshold, the IRS can pull back bonus depreciation you already took.JFA Aviation coordinates the transaction and the advisor conversation. We do not prepare the return. We will not tell you a serial number “gets you 100%.”Pair the tax calendar with a clean process: Buying Your First Aircraft with Confidence (https://jfa-aviation.com/blog/buying-your-first-aircraft-with-confidence) and Expert Tips for Buying a Private Jet (https://jfa-aviation.com/blog/expert-tips-for-buying-a-private-jet--insights-from-jfa-aviation). If whole ownership is still the open question, read Comparing Private Aircraft Ownership, Charter, and Fractional Ownership (https://jfa-aviation.com/blog/comparing-private-aircraft-ownership--charter--and-fractional-ownership) before you lock a search.<figure id="figure-6v45qfn3kmt1qjtx2"><img id="6v45qfn3kmt1qjtx2" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/6ZVX4ny4Z9ERB9p2essDNTxnXXk4m6rzTICM9FZzRgcvU9rraSJNpqDRYeNZpFNV.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/6ZVX4ny4Z9ERB9p2essDNTxnXXk4m6rzTICM9FZzRgcvU9rraSJNpqDRYeNZpFNV.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Phenom 300-class, airstair open. Photo: JetRequest.com / Wikimedia Commons, CC BY-SA 3.0.<figure id="figure-guixj0cxgemt1qm459"><img id="guixj0cxgemt1qm459" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/36r2kIXLlpVDV2yGlZ46jG1VqsrMinEEYucylV7KMl3tgcDYlX53bp54hwoq1dGp.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/36r2kIXLlpVDV2yGlZ46jG1VqsrMinEEYucylV7KMl3tgcDYlX53bp54hwoq1dGp.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Pilatus PC-24 OY-TWO. Photo: Anna Zvereva / Wikimedia Commons, CC BY-SA 2.0.<figure id="figure-olico772gwmt1qop6d"><iframe id="olico772gwmt1qop6d" class="w-full bg-gray-100 " src="https://www.youtube.com/embed/uK10UiizJF8" frameborder="0" style="aspect-ratio: 16/9;" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share" allowfullscreen="" referrerpolicy="strict-origin-when-cross-origin" data-url="https://www.youtube.com/watch?v=uK10UiizJF8" data-corners="default" data-fullwidth="false" data-mce-src="https://www.youtube.com/embed/uK10UiizJF8" data-mce-style="aspect-ratio: 16/9;"></iframe></figure>Same code, different hull: JFA Yacht &amp; ShipThe same OBBBA restoration applies to other qualifying business property, including yachts used in a bona fide trade or business. The tests are not identical to aviation, but the deadline logic is: placed in service in 2026 if you want a 2026 deduction, business use over 50%, and recapture if use later fails.If your capital plan includes a business aircraft and a business yacht, work the two desks together. The 2026 placed-in-service clock for yachts is already live: https://jfayacht.com/about-us/blog/yacht-2026-bonus-dep-clock/ The marine briefing is also up: https://jfayacht.com/about-us/blog/bonus-depreciation-for-yachting-and-aviation/ JFA Yacht &amp; Ship is the sister brokerage. Same core values, same habit of coordinating with outside tax advisors instead of pretending we are one.<figure id="figure-pnkdc0be1bmt1qqsvi"><img id="pnkdc0be1bmt1qqsvi" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/28jDlfftIFtv6y88QSynnDSOBkyBW3eaiwdoSu6RGXjedgEtg9YwG6ZOWg73Mtxl.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/28jDlfftIFtv6y88QSynnDSOBkyBW3eaiwdoSu6RGXjedgEtg9YwG6ZOWg73Mtxl.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>On the docks with a JFA Yacht &amp; Ship guest. Photo: James Fachtmann / JFA Yacht &amp; Ship.<figure id="figure-41vm3nf6smt1qtgt6"><img id="41vm3nf6smt1qtgt6" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/30aSkoEeXFxx7s46eVKuYyKd39AMcxvhEfIX0bgiBth0ugZssF1gFG827hpMqR3v.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/30aSkoEeXFxx7s46eVKuYyKd39AMcxvhEfIX0bgiBth0ugZssF1gFG827hpMqR3v.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>OCEANUS, a sailing cat, the hull class that still fits charter weeks and a real business-use log. Name on transom; not a JFA listing. Photo: James Fachtmann / JFA Yacht &amp; Ship.<figure id="figure-oz9ibisk7mmt1qwa9r"><img id="oz9ibisk7mmt1qwa9r" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/3aiayxLN5PtnY0dtf7vBksePU5FiAHXCBQpDtuq7m2Uj4WvKDI8ymQHBYP351d2g.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/3aiayxLN5PtnY0dtf7vBksePU5FiAHXCBQpDtuq7m2Uj4WvKDI8ymQHBYP351d2g.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>A Heesen at the harbor wall. Yard photo, not a JFA listing. Photo: James Fachtmann / JFA Yacht &amp; Ship.<figure id="figure-6btkt8h26mmt1qzcyi"><img id="6btkt8h26mmt1qzcyi" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/1dKAfZGHUcH85daQlG61LqMpSL7bEnQ5StQo1FVgVUvoFOZeJvqRzNPIyLnCffaO.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/1dKAfZGHUcH85daQlG61LqMpSL7bEnQ5StQo1FVgVUvoFOZeJvqRzNPIyLnCffaO.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Side balcony / beach-club platform. Photo: James Fachtmann / JFA Yacht &amp; Ship.What JFA Aviation will and will not do<figure id="figure-gvmndxq0nbmt1r2mgj"><img id="gvmndxq0nbmt1r2mgj" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" title="" src="https://cdn.durable.co/blocks/3tKkUARpfzWDPVYlZAqkQsxskLoNpv1o4wehr7WaXTWuygMfuOqXKDdPBsx0FiJK.jpg" alt="" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/3tKkUARpfzWDPVYlZAqkQsxskLoNpv1o4wehr7WaXTWuygMfuOqXKDdPBsx0FiJK.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Capt. James Fachtmann, CPYB, on the ramp. Photo: James Fachtmann / JFA Aviation.Capt. James Fachtmann is CEO of JFA Aviation and JFA Yacht &amp; Ship, a Southwest Airlines captain, and a Certified Professional Yacht Broker (CPYB). JFA Aviation is a boutique aircraft brokerage and advisory shop: buy and sell piston, turboprop, and jets; acquisition consulting; valuations; and tax-strategy coordination with your advisors.<figure id="figure-nfxxcqmcbhmt1r59kz"data-full-width><img id="nfxxcqmcbhmt1r59kz" src="https://cdn.durable.co/blocks/3bL1GosRSrUgBeKz2LVXqDjXDynWPsEPIdNQAczjF36ASNutzGWDyGboYwge3Yhc.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 3/2; object-position: undefined undefined;" data-corners="default" data-aspect="3:2" data-caption="" data-positionX="undefined" data-positionY="undefined" data-fullWidth="true"/></figure>Cabin walk-through at a show. Photo: James Fachtmann / JFA Aviation.We are not a Part 135 operator, not an FBO, and not a tax-preparation firm. Call this week and we will define the mission, source airplanes that can actually close in 2026, run a placed-in-service critical path, and sit with your CPA so the contract matches the deduction you think you are buying. Sellers with a clean, late-model airplane: tax-motivated buyers are still in the market. They will not wait for a messy logbook.Do this before Friday. Ask your CPA, in writing, whether a 2026 placed-in-service aircraft still helps your return. Write the mission (stage length, seats, runways, hours) and throw out the brochure airplanes. Then call us. We will tell you whether a 2026 close is still honest for your category, or whether you should plan for 2027.Permanent law. Temporary calendar. The first one is Congress’s job. The second one is yours.Talk to JFA Aviation and JFA Yacht &amp; ShipReady to source, inspect, and close with a real placed-in-service date, or to run the same play on a qualifying yacht?Call 844-532-7447 or 954-732-5825 Email james@jfa-aviation.com or sales@jfa-aviation.com Aviation: https://jfa-aviation.com Yachts: https://jfayacht.comAsk for Capt. James Fachtmann or the JFA Aviation desk. Say you are working a 2026 placed-in-service target so we start the clock on day one.Tax and use disclaimerThis article is general information, not tax, legal, or accounting advice. Eligibility for 100% bonus depreciation under IRC §168(k), as amended by the One Big Beautiful Bill Act, is fact-specific. Qualifying generally requires that the aircraft (or other qualified property) be acquired and placed in service after 19 January 2025, that this be the taxpayer’s first use of the asset, and that it be used more than 50% in a qualifying trade or business. A 2026 deduction requires the asset to be placed in service in 2026. If business use later falls below the required threshold, recapture can apply. JFA Aviation and JFA Yacht &amp; Ship are brokerages and advisors, not a Part 135 operator, FBO, or tax-preparation firm. Confirm every number, election, and structure with your own CPA and counsel before you make an offer.

100% Bonus Depreciation Is Permanent. But Your 2026 Deduction Still Has a Closing Deadline

JFA Yacht &amp; JFA Aviation: 2026 Show Season Across Sea and Sky<figure id="figure-001jcwk7ndmpdar790" data-full-width=""><img id="001jcwk7ndmpdar790" src="https://cdn.durable.co/blocks/322jipQwrKbkLiSQgLXBCxhi6yLnpxMyN0YroohrWSL5KjUsukqFTzZWdPA3FGex.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: undefined undefined;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/322jipQwrKbkLiSQgLXBCxhi6yLnpxMyN0YroohrWSL5KjUsukqFTzZWdPA3FGex.jpg" data-mce-style="aspect-ratio: 16/9; object-position: undefined undefined;"></figure>JFA's yacht and aviation teams have already had a strong Florida show season in 2026, with joint participation and exhibits at four major events: the St. Petersburg Power and Sailboat Show, the Miami International Boat Show, the Palm Beach International Boat Show, and SUN 'n FUN Aerospace Expo.A Strong Start in St. Petersburg<figure id="figure-wpnjeeeb2pmpdctvi6" data-full-width=""><img id="wpnjeeeb2pmpdctvi6" src="https://cdn.durable.co/blocks/2cN0XokT56MPMvJbbvT3jHhcDKwMAa6Xp0mv8gHWiBTcyKbUJqak1MFmOjWnmSKG.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 3/2; object-position: 55% 25%;" data-corners="default" data-aspect="3:2" data-caption="" data-positionx="55%" data-positiony="25%" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/2cN0XokT56MPMvJbbvT3jHhcDKwMAa6Xp0mv8gHWiBTcyKbUJqak1MFmOjWnmSKG.jpg" data-mce-style="aspect-ratio: 3/2; object-position: 55% 25%;"></figure>The calendar began on Florida's Gulf Coast at the St. Petersburg Power and Sailboat Show, January 15-18, 2026. The show created a natural setting for conversations with yacht owners, buyers, sellers, and charter clients who also value private aviation access.<figure id="figure-mekoj2y8obmpddhdrv" data-full-width=""><img id="mekoj2y8obmpddhdrv" src="https://cdn.durable.co/blocks/1egUWfLLZBzCWLlwE34ghCYFG2DuZdOG6IjO3TMpeYLtQHuJiFz7N6D7CaQq5N9T.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/1egUWfLLZBzCWLlwE34ghCYFG2DuZdOG6IjO3TMpeYLtQHuJiFz7N6D7CaQq5N9T.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Miami and Palm Beach MomentumThe teams continued at the Miami International Boat Show, February 11-15, 2026. Miami remains one of the strongest crossover markets for yacht ownership, private aircraft use, charter activity, and global travel. The show gave the team a clear opportunity to discuss brokerage strategy, acquisition planning, market timing, and the advantages of coordinated advice across both sides of the lifestyle.<figure id="figure-fpun9d2dnxmpdd3x0i"data-full-width><img id="fpun9d2dnxmpdd3x0i" src="https://cdn.durable.co/blocks/1b2yuitBc7T1rkm8iSgGyj4kAxXyzLUh1WvxttCUBdC8jys0SBwwjXUfo16Fsd7a.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: undefined undefined;" data-corners="default" data-aspect="16:9" data-caption="" data-positionX="undefined" data-positionY="undefined" data-fullWidth="true"/></figure>That momentum carried into the Palm Beach International Boat Show, March 25-29, 2026. Palm Beach brought together serious yacht buyers, aircraft owners, family offices, and operators who expect direct guidance before making major decisions. For many clients, one trusted relationship across yacht and aviation matters can simplify the process.SUN 'n FUN and the Aviation Community<figure id="figure-0wzva606u5mpdd620l" class=""><img id="0wzva606u5mpdd620l" src="https://cdn.durable.co/blocks/29edoz48sQrYXhWbCsuEWzLCzvx7vBlhXeDKImZWsMqfWEirc4ukgTWKhHDuV7u9.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: 50% 10%;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="50%" data-positiony="10%" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/29edoz48sQrYXhWbCsuEWzLCzvx7vBlhXeDKImZWsMqfWEirc4ukgTWKhHDuV7u9.jpg" data-mce-style="aspect-ratio: 16/9; object-position: 50% 10%;"></figure><figure id="figure-2rhr1m9489mpdd7f87" data-full-width=""><img id="2rhr1m9489mpdd7f87" src="https://cdn.durable.co/blocks/26UbzyqHCRRXxxPiVlvrBUVHTQG5xDUBSLPcSFVUIwPIjWJIwYYUQfw8xPsGCgkg.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 3/2; object-position: 100% 0%;" data-corners="default" data-aspect="3:2" data-caption="" data-positionx="100%" data-positiony="0%" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/26UbzyqHCRRXxxPiVlvrBUVHTQG5xDUBSLPcSFVUIwPIjWJIwYYUQfw8xPsGCgkg.jpg" data-mce-style="aspect-ratio: 3/2; object-position: 100% 0%;"></figure>In April, the aviation team participated at SUN 'n FUN Aerospace Expo, April 14-19, 2026, in Lakeland. The event remains one of the country's most recognized aviation gatherings, drawing pilots, aircraft owners, manufacturers, and aviation professionals. It was an ideal setting to discuss aircraft listings, buyer demand, acquisition strategy, and the broader private aviation market.One Standard Across Sea and Sky<figure id="figure-1jj8cxycyompddaaau" data-full-width=""><img id="1jj8cxycyompddaaau" src="https://cdn.durable.co/blocks/28i9ut78dzsu0jLwAG0Ngt5Gp8QWPkqATWyz91lmW5XbQ2Du65lNpybrR3ZgPP5r.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/28i9ut78dzsu0jLwAG0Ngt5Gp8QWPkqATWyz91lmW5XbQ2Du65lNpybrR3ZgPP5r.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Across each show, the message stayed consistent: yacht brokerage, aircraft brokerage, charter, acquisitions, and selling strategy should be handled with care, discretion, and disciplined market knowledge.<figure id="figure-wts9c6ee2mpddfx4z" data-full-width=""><img id="wts9c6ee2mpddfx4z" src="https://cdn.durable.co/blocks/22qcNPVYt3KlEqAHIQ2vWqcGf3Nf2VnndIJkrn9jloNZHHf2fLrCsYOnpgFBRn35.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/22qcNPVYt3KlEqAHIQ2vWqcGf3Nf2VnndIJkrn9jloNZHHf2fLrCsYOnpgFBRn35.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>For clients who move between marinas, airports, boardrooms, and family travel, yachting and aviation are often part of the same planning conversation. JFA's 2026 show season has reinforced that connection, and the team looks forward to building on that momentum throughout the year.<figure id="figure-mhdbirjujsmpddcvpr" data-full-width=""><img id="mhdbirjujsmpddcvpr" src="https://cdn.durable.co/blocks/1dESMay9zOenN1FyBjhN53XIS15LORnJBWHGY5R6s4fKBMtZGBlQEvCOG6wMYB58.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: 50% 40%;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="50%" data-positiony="40%" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/1dESMay9zOenN1FyBjhN53XIS15LORnJBWHGY5R6s4fKBMtZGBlQEvCOG6wMYB58.jpg" data-mce-style="aspect-ratio: 16/9; object-position: 50% 40%;"></figure>

JFA Yacht & JFA Aviation: 2026 Show Season Across Sea and Sky

<h3>Not the biggest jet.&nbsp; Not the longest range.</h3>The fastest-selling aircraft in 2026 are the ones that cover 80–90% of how owners actually fly.That’s why models like the <a data-mce-href="https://jfa-aviation.com/blog/-31-3b-and-counting--embraer-s-backlog-hits-an-all-time-high--strong-performance-across-all-business-units" href="https://jfa-aviation.com/blog/-31-3b-and-counting--embraer-s-backlog-hits-an-all-time-high--strong-performance-across-all-business-units" title="Backlogged">Phenom 300E</a> and <a data-mce-href="https://jfa-aviation.com/blog/jfa-aviation-news-update---pilatus-aircraft-back-on-track" href="https://jfa-aviation.com/blog/jfa-aviation-news-update---pilatus-aircraft-back-on-track" title="Pilatus Back on Track in 2026">PC-24</a> continue to move.<figure id="figure-4444pso3dvml8le0bn"><img id="4444pso3dvml8le0bn" src="https://cdn.durable.co/blocks/2cQM6drZHzzkEtOPs5Fanc0qZWoyxjAZbPQvKcxsw9G9usrifvlHNvE9sMfhP3fh.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: 45% 50%;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="45%" data-positiony="50%" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/2cQM6drZHzzkEtOPs5Fanc0qZWoyxjAZbPQvKcxsw9G9usrifvlHNvE9sMfhP3fh.jpg" data-mce-style="aspect-ratio: 16/9; object-position: 45% 50%;"></figure>Why they work:• Most trips are under ~3 hours• 4–6 passengers is the norm• Owners value reliability over excess capability• Predictable operating costs matterWhat still sells:• Clean records and a clear maintenance story• Engines/APUs with real time remaining or priced honestly• Interiors aligned with age and valueWhat slows deals:• Pricing anchored to peak-market comps• Deferred maintenance framed as “flexibility”• Cosmetics used to mask financial exposure<figure id="figure-l0r4d45y3zml8ljlrp"><img id="l0r4d45y3zml8ljlrp" src="https://cdn.durable.co/blocks/19Z22ZookyCeLYIJ5Dc1IOSjCNUqLsRMVgtkngdpBN2AjW387bedvbt68IhZoPAT.png" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/19Z22ZookyCeLYIJ5Dc1IOSjCNUqLsRMVgtkngdpBN2AjW387bedvbt68IhZoPAT.png" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>Bottom line:Aircraft that solve most missions most of the time fly more and sell easier when it’s time to exit.<figure id="figure-4s9xhq00r8ml8lo0i9"><img id="4s9xhq00r8ml8lo0i9" src="https://cdn.durable.co/blocks/1egUWfLLZBzCWLlwE34ghCYFG2DuZdOG6IjO3TMpeYLtQHuJiFz7N6D7CaQq5N9T.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="" data-positionx="undefined" data-positiony="undefined" data-fullwidth="false" data-mce-src="https://cdn.durable.co/blocks/1egUWfLLZBzCWLlwE34ghCYFG2DuZdOG6IjO3TMpeYLtQHuJiFz7N6D7CaQq5N9T.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"></figure>At JFA, we work with buyers and owners every day to identify the right aircraft for their actual mission and to position aircraft for sale in a way that attracts real demand and strong replacement options.— <a data-mce-href="https://jfa-aviation.com/about-us/team-jfa" href="https://jfa-aviation.com/about-us/team-jfa" title="The JFA Aviation Team">Shane Allen,</a>&nbsp; JFA Aviation

What Actually Sells in the 2026 Business Jet Market

Multiple Business Concept with Private Plane flying

<h2> </h2>By JFA AviationIf you’re researching, buying, or selling a business jet in 2025, the market is shifting again—and smart positioning matters more than ever. After a brief cooldown, inventory is tightening, especially in the mid-cabin category, and high-pedigree aircraft are moving quickly.<figure id="figure-ltzd1hvshmiz6lpvk"data-full-width><img id="ltzd1hvshmiz6lpvk" src="https://cdn.durable.co/blocks/26ACjilhv657FIItWMIF7sf55WVND3xMBXW2Y3IQWDCMGKa6xlbGSIEVxyWO1SMQ.jpg" alt="" title="" class="object-cover bg-gray-100 rounded-2xl md:rounded-3xl lg:rounded-4xl" style="aspect-ratio: 16/9; object-position: undefined undefined;" data-corners="large" data-aspect="16:9" data-caption="shane@jfa-aviation.com  +1 952-797-2298" data-positionX="undefined" data-positionY="undefined" data-fullWidth="true"/><figcaption class="body-normal text-gray-500 mt-2">shane@jfa-aviation.com  +1 952-797-2298</figcaption></figure><h3>Quality Matters More Than Price</h3>The biggest trend we’re seeing at JFA Aviation is the widening gap between turnkey aircraft and those with upcoming maintenance or documentation issues. &nbsp; &nbsp; • &nbsp; &nbsp;Well-maintained aircraft with strong pedigrees are selling fast. &nbsp; &nbsp; • &nbsp; &nbsp;Aircraft with records gaps or deferred items are being discounted—or sitting.Buyers should prioritize pedigree over the lowest list price, and sellers can significantly boost value by preparing records, photos, and maintenance summaries before listing.<h3>Off-Market Deals Are Back</h3>Many owners are choosing quiet, off-market sales. These can be great opportunities, but they require the right broker relationships to navigate properly. JFA Aviation actively tracks hidden inventory and market movements to bring clients options others miss.<h3>Operating Costs Are Shaping Decisions</h3>Fuel, labor, and hangar costs continue to rise. More buyers are evaluating engine/APU programs, insurance, and long-term operating profiles—not just acquisition price. The “cheapest jet” often becomes the most expensive to own.⸻<h3>Bottom line:</h3>In today’s market, informed strategy wins. Whether you’re exploring your first aircraft or preparing to sell, JFA Aviation helps clients position themselves for the strongest value and the least surprises.If you want a personalized market brief or aircraft evaluation, we’re here to help. &nbsp;<h3>Shane Allen, Lead JFA Aviation Broker&nbsp;</h3><figure id="figure-9cr86xuk7qmiz6o83v" data-full-width=""><img id="9cr86xuk7qmiz6o83v" src="https://cdn.durable.co/blocks/1bPIqfknMU9p31Tw37Ux7EmMuK0TYhGcVKOqxAQB9iFvgj23eFRwWNIjsyZ2V3sB.jpg" alt="" title="" class="object-cover bg-gray-100 rounded-lg md:rounded-xl lg:rounded-2xl" style="aspect-ratio: 16/9; object-position: 50% 35%;" data-corners="medium" data-aspect="16:9" data-caption="shane@jfa-aviation.com&nbsp; +1 952-797-2298" data-positionx="50%" data-positiony="35%" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/1bPIqfknMU9p31Tw37Ux7EmMuK0TYhGcVKOqxAQB9iFvgj23eFRwWNIjsyZ2V3sB.jpg" data-mce-style="aspect-ratio: 16/9; object-position: 50% 35%;"><figcaption class="body-normal text-gray-500 mt-2">shane@jfa-aviation.com&nbsp; +1 952-797-2298</figcaption></figure>

2025  Jet Market Snapshot: What Buyers & Sellers Should Know

<h3>US Finalizes Zero-Tariff Aircraft Agreements with Switzerland &amp; South Korea</h3><figure id="figure-l9a1nrlulamidk71ad" data-full-width="" class=""><img id="l9a1nrlulamidk71ad" src="https://cdn.durable.co/blocks/1egUWfLLZBzCWLlwE34ghCYFG2DuZdOG6IjO3TMpeYLtQHuJiFz7N6D7CaQq5N9T.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="Capt James Fachtmann &amp; Capt Shane Allen PC-24 Preview" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/1egUWfLLZBzCWLlwE34ghCYFG2DuZdOG6IjO3TMpeYLtQHuJiFz7N6D7CaQq5N9T.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"><figcaption class="body-normal text-gray-500 mt-2">Capt James Fachtmann &amp; Capt Shane Allen PC-24 Preview</figcaption></figure>Adapted from reporting by Stephen Pope of Aerotime.aero (Nov. 18, 2025)The United States has officially reinstated zero-tariff trade for aircraft and aircraft parts with both Switzerland and South Korea, restoring long-standing tariff-free treatment under the 1979 Agreement on Trade in Civil Aircraft. The announcement marks a major win for business aviation manufacturers, operators, and aircraft owners in the U.S.<h3>A Return to Predictable, Open Aviation Trade</h3>These new agreements realign Switzerland and South Korea with the same zero-tariff status the U.S. already maintains with the EU, Canada, Mexico, and the U.K. Under these rules, civil aircraft, engines, and parts can flow freely without the imposition of import duties — a foundation of international aviation commerce for over four decades.<h3>Pilatus Aircraft Deliveries Back on Track</h3>According to Pope’s reporting, Switzerland-based Pilatus Aircraft had been hit especially hard by the previous 39% U.S. tariff imposed during the Trump administration. The tariff forced Pilatus to halt PC-12 NGX and PC-24 deliveries to U.S. customers as of August 2025.Deliveries resumed in late October 2025 to fulfill existing commitments — including one PC-12 NGX and one PC-24 for U.S. owners — but uncertainty remained until now.The new zero-tariff agreement removes the final barrier, restoring uninterrupted deliveries and eliminating unnecessary costs for American buyers of Pilatus aircraft.<h3>This is particularly significant because:</h3>The Pilatus PC-12 NGX remains the world’s best-selling business turboprop.<figure id="figure-fpfelc4kpmidjw9gu" data-full-width=""><img id="fpfelc4kpmidjw9gu" src="https://cdn.durable.co/blocks/44zwY0W4cJL98PGF7eaANMUN77Ek6wzRBazkRv7Au2KR7pdQ0yH8fjs45P6p3dNo.jpg" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="Pilatus PC-12" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/44zwY0W4cJL98PGF7eaANMUN77Ek6wzRBazkRv7Au2KR7pdQ0yH8fjs45P6p3dNo.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"><figcaption class="body-normal text-gray-500 mt-2">Pilatus PC-12</figcaption></figure>The Pilatus PC-24, often called the “Super Versatile Jet,” has become one of the most in-demand light jets in the U.S. market.<figure id="figure-3643gp43nqmidk988p" data-full-width=""><img id="3643gp43nqmidk988p" src="https://cdn.durable.co/blocks/19Z22ZookyCeLYIJ5Dc1IOSjCNUqLsRMVgtkngdpBN2AjW387bedvbt68IhZoPAT.png" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="Pilatus PC-24" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/19Z22ZookyCeLYIJ5Dc1IOSjCNUqLsRMVgtkngdpBN2AjW387bedvbt68IhZoPAT.png" data-mce-style="aspect-ratio: 16/9; object-position: center center;"><figcaption class="body-normal text-gray-500 mt-2">Pilatus PC-24</figcaption></figure>South Korea Also Included The updated agreements also restore zero-tariff treatment for aircraft products traded with South Korea, supporting manufacturers, suppliers, and operators who rely on predictable cross-border parts availability.<h3>Industry Response</h3>NBAA President &amp; CEO Ed Bolen applauded the move, stating that reinstating tariff-free aircraft trade strengthens U.S. aerospace competitiveness and protects aviation jobs. As Pope notes, the 1979 Civil Aircraft Agreement has been a key contributor to America’s long-standing aerospace trade surplus.Remaining Tariffs A 10% U.S. tariff still applies to aircraft imported from Brazil, despite Brazil also being a signatory to the Civil Aircraft Agreement. The tariff is tied to broader U.S. trade actions unrelated to aviation.<h3>What It Means for U.S. Aircraft Buyers &amp; Owners</h3><ul><li>The return to zero-tariff trade delivers immediate benefits:</li><li>Lower acquisition costs for U.S. buyers of Pilatus aircraft</li><li>Reduced parts prices</li><li>Improved supply chain predictability</li><li>No delays in importation or delivery</li><li>Strengthened resale market stability</li><li>Deliveries and parts shipments from Swiss and Korean manufacturers are expected to proceed immediately without added duties.</li></ul><figure id="figure-7d21r2qgwhmidkc1a5" data-full-width=""><img id="7d21r2qgwhmidkc1a5" src="https://cdn.durable.co/blocks/20bsrJBQgCs6HLeeatdrnaWAUr0nGbA5Yw5sA9FcksHqTMv4X47hL30TXJGfYiH0.png" alt="" title="" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="Pliatus PC-24 &amp; PC-12" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/20bsrJBQgCs6HLeeatdrnaWAUr0nGbA5Yw5sA9FcksHqTMv4X47hL30TXJGfYiH0.png" data-mce-style="aspect-ratio: 16/9; object-position: center center;"><figcaption class="body-normal text-gray-500 mt-2">Pliatus PC-24 &amp; PC-12</figcaption></figure><h3>&nbsp;✈️ Thinking About Buying or Selling a Pilatus PC-12 or PC-24? JFA AVIATION is ready to help.</h3>As one of the nation’s trusted boutique aviation firms specializing in high-performance turboprops and light jets, we assist clients in:<ul style="list-style-type: square;" data-mce-style="list-style-type: square;"><li>Purchasing a Pilatus PC-12 NGX or PC-24</li><li>Selling pre-owned Pilatus aircraft for maximum market value</li><li>Managing inspections, import logistics, and pre-purchase evaluations</li><li>Providing market intelligence on Pilatus pricing, demand, and availability</li></ul><h3> 📞 Contact JFA AVIATION today to buy or sell a Pilatus PC-12 or PC-24 with confidence.</h3>

JFA AVIATION NEWS UPDATE:  Pilatus Aircraft Back on Track

Buy Your First Aircraft with Confidence—Backed by JFA Aviation Buying your first aircraft is exciting—but the process is full of technical details, hidden risks, and potential million-dollar mistakes. That’s why first-time buyers rely on JFA Aviation to guide them safely from search to delivery.Why First-Time Buyers Trust JFA Aviation We Help You Choose the Right Aircraft We analyze your travel needs and mission profile to ensure you buy an aircraft that truly fits your lifestyle and budget.We Protect You From Overpaying Our real-time market data and global network keep you away from inflated prices and give you access to exclusive off-market opportunities.We Catch Expensive Problems Early From logbook reviews to manufacturer-approved inspections, we identify hidden maintenance issues and negotiate repairs or price reductions on your behalf.We Handle All Legal &amp; Regulatory Details Title searches, escrow, registration, international paperwork—we manage it all to ensure a clean, safe transaction. We Make Ownership easy.From hangar setup to crew, insurance, and maintenance programs, we help you transition smoothly into ownership.The JFA Advantage With JFA, you get unbiased representation, deep technical expertise, and a streamlined buying experience designed to protect your time and your investment.<figure id="figure-w4s4rzw1q4mi6ojaog" data-full-width=""><img id="w4s4rzw1q4mi6ojaog" src="https://cdn.durable.co/blocks/16EkQYOOdY7uSwspMVGpmLvsvgGT5Uctzh9v5Mwaw5PvIv9Zyikjh2Az4DSDeW5y.jpg" alt="shane@jfa-aviation.com" title="shane@jfa-aviation.com" class="object-cover bg-gray-100 " style="aspect-ratio: 16/9; object-position: center center;" data-corners="default" data-aspect="16:9" data-caption="Capt Shane Allen -- 952-797-2298" data-positionx="undefined" data-positiony="undefined" data-fullwidth="true" data-mce-src="https://cdn.durable.co/blocks/16EkQYOOdY7uSwspMVGpmLvsvgGT5Uctzh9v5Mwaw5PvIv9Zyikjh2Az4DSDeW5y.jpg" data-mce-style="aspect-ratio: 16/9; object-position: center center;"><figcaption class="body-normal text-gray-500 mt-2">Capt Shane Allen -- 952-797-2298</figcaption></figure>

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100% Bonus Depreciation Is Permanent. But Your 2026 Deduc...

JFA Yacht & JFA Aviation: 2026 Show Season Across Sea and...

What Actually Sells in the 2026 Business Jet Market

2025 Jet Market Snapshot: What Buyers & Sellers Should Know

JFA AVIATION NEWS UPDATE: Pilatus Aircraft Back on Track

Buying your First Aircraft with Confidence