The Year-End Window: Why Smart Buyers Are Moving Now
And Why Patient Buyers Could Find Strategic Value in Early 2026
As the calendar moves into the final stretch of 2025, the business jet market is once again heating up. The reinstatement of 100% bonus depreciation has reignited a powerful year-end incentive, driving a familiar surge in acquisition activity. For many owners and corporations, closing on an aircraft before December 31 isn’t just a milestone — it’s a strategy.
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.
The Year-End Push
Incentives tied to depreciation have always created urgency, but 2025 is unique. The IADA Q3 2025 Market Report confirms that buyer activity surged in September, and Jefferies data shows used inventories down 7% year-over-year, with light jets tightening even further — down 13%. At the same time, average asking prices climbed by 2%.
With those fundamentals in place, Q4’s activity spike is no surprise. Buyers leveraging full bonus depreciation are moving quickly to:
- Secure aircraft that can close and deliver before the year’s end.
- Lock in U.S.-based aircraft with straightforward conformity paths.
- Reserve limited prebuy, training, and financing slots before they fill up.
For these buyers, time truly is money — and the payoff can be significant.
“Tax strategy only works when paired with market readiness — that’s what separates the winners from the watchers.”
— Denise Wilson, The Jet Agent
For Buyers Without Tax Pressure: Opportunity Is Coming
But not every buyer needs the tax advantage — and for those who don’t, the first quarter of 2026 could present a rare value window.
When the year-end rush subsides, the market typically experiences a short period of recalibration:
- Some aircraft that were rushed into listings for Q4 tax buyers remain unsold.
- Sellers who missed the December 31 cutoff often become more flexible in January and February.
- Prebuy and delivery facilities open back up, creating better access and scheduling flexibility.
In other words, while Q4 belongs to the tax-driven, Q1 2026 may favor the value-driven. Buyers who plan now — lining up financing, inspections, and representation — will be well-positioned to move on post-year-end opportunities while others are still catching their breath.
Strategic Takeaway
Whether you move before December 31 or wait for the Q1 reset, the same principle applies: success favors readiness.
- If you need the tax benefit, now is the moment to act decisively.
- If you don’t, patience — paired with preparation — could yield exceptional buys early next year.
At The Jet Agent, we’re helping clients on both sides of that equation: securing aircraft before year-end when timing is critical, and positioning others to capitalize on early 2026 opportunities once the Q4 dust settles.
In aviation, opportunity doesn’t disappear — it simply shifts. Knowing when and how to act is what creates real advantage.
ABOUT THE AUTHOR
Denise Wilson, CAM, is the founder and President of The Jet Agent. Wilson has more than 25 years of experience in all facets of the aviation industry. This includes 20+ years of flying Citations and other jets in both business aviation and commercial operations, and 18 years assisting clients in the acquisition and sales of jet aircraft.
She previously served as founder & CEO of Desert Jet, collectively consisting of an aircraft acquisitions and sales division, a jet charter and management company, a jet maintenance business, and a popular FBO featuring a newly built private terminal, Desert Jet Center. Under her leadership, the company grew exponentially, ranking on the Inc. 500 list of the nation’s fastest growing, privately-owned companies five consecutive years.
As a jet aircraft broker and acquisition consultant, Wilson provides concierge-level acquisition representation, aircraft sales, and coaching to clients. She authored the Amazon #1 Bestseller “The Insider’s Guide to Buying and Selling Jets.”
