Andersen Global
17 June 2026
Fractional Ownership of Private Aircraft: Key Tax Considerations
Fractional aircraft ownership can be an attractive alternative to whole aircraft ownership for business owners, family offices, and executives who need reliable access to private aviation without assuming the full operational burden of owning and managing an aircraft. A fractional interest may also provide meaningful tax benefits, including potential 100% bonus depreciation under the One Big Beautiful Bill Act (OBBBA) when the applicable requirements are met.
