The 100% Solution
The “One Big Beautiful Bill Act” (H.R. 1) permanently restores full bonus depreciation — a landmark provision for wealth preservation through yacht ownership.
Restored Legislation
Signed into law in July 2025, H.R. 1 allows qualifying business assets—including superyachts—to be expensed at 100% in the first year of service. This allows owners to deduct the full purchase price from their taxable income immediately, freeing up millions in capital.
The Business Test
To qualify, the vessel must be operated as a legitimate business enterprise (chartering more than 50% of the time). The deduction is proportional to the actual business-use percentage of the vessel. Our Yacht and Charter Management partners provide the complete infrastructure—marketing, booking, and compliance—to make your active ownership seamless.
Hypothetical Case Study
*Example for illustrative purposes only
Actual results vary. Consult your tax professional regarding Material Participation rules.
“Transforming superyacht ownership from a luxury expense into a strategic business asset through the 100% Bonus Depreciation program.”