US taxpayers: Exceptional opportunity for full yacht bonus depreciation

Act before 31 December to secure maximum tax advantage

“For anyone considering purchasing a yacht, this is one of the best opportunities to move forward before the end of the year,” says Alastair Callender, Charter & Sales Broker with Moravia Yachting.

He’s referring to the US tax incentive offering 100% bonus depreciation on qualifying yachts. In essence, it allows buyers to offset the full purchase price of a yacht against their taxable income, provided it’s placed in commercial service before year-end.

“For clients who’ve been waiting for the right moment, this is it,” says Alastair. “If a US taxpayer purchases and places their yacht into legitimate charter operation before 31 December, they can depreciate up to 100% of its value in the first year.”

To qualify, the first few months after purchase are critical, as the yacht must be used at least 51% for legitimate business purposes, typically by placing it in a charter programme. Personal use is not permitted during the calendar year in which it is purchased, so for this year, the vessel must be fully acquired and placed in service before 31 December 2025.

Buyers who act before year-end also position their yacht for charter revenue in the 2026 season. “It’s better to buy now and wait three months before using your yacht than to buy in January and wait twelve months,” Alastair explains. “In the meantime, [our parent company] Hill Robinson Yacht Management can manage crew recruitment, refit projects, and charter management, so everything is correctly set up the moment you’re ready to step aboard.”

“A yacht purchase is a lifestyle transition, not just a financial move,” says Virginia Di Antonio, a sales broker based in Monaco. “For many of our clients, there’s a satisfaction in knowing their new yacht is being prepared, crewed, and charter-ready while they focus on the next chapter of their business or family life.”

By the time January arrives, they’re already ahead. Crew are in place, systems tested, and charters scheduled, so the yacht is quietly at work even before its owner steps aboard.

Speak with Alastair as soon as possible to secure your advantage. A conversation now could translate to millions in tax benefits, and a yacht ready for the 2026 season.

You can also join him at the Fort Lauderdale International Boat Show (FLIBS; 29 October to 2 November), where he can arrange private viewings of yachts available for sale and charter. Among the highlights is M/Y ETERNITY, one of the largest yachts attending the show and exclusively available for sale and charter through Moravia Yachting.

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