Federal excise tax private jet: Ownership Tax and Rules
The Ownership Tax and Rules carries 5 published figures read from 3 sources' own pages; the 3 published figures given without a breakdown run from 3 to 4,000,000 USD, read 8 November 2026.
6 of the 15 named sources read in full publish a figure; 9 publish none, read 8 November 2026.
By year and figure
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| year 2027-28 | 639.69 GBP (one figure) | one figure, no range | 1 |
| year 2026-27 | 619.5 GBP (one figure) | one figure, no range | 1 |
| figure domestic-segment-fee-statutory-base | 3 USD (one figure) | one figure, no range | 1 |
| figure international-arrival-departure-tax-statutory-base | 12 USD (one figure) | one figure, no range | 1 |
| figure management-exception-ownership-period | 31 day (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (18)
- IRS Publication 946 - how to depreciate property, read 2026-11-06:
This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $4,000,000. See Dollar Limits in chapter 2.Also, the maximum section 179 expense deduction for sport utility vehicles placed in service in tax years beginning in 2025 is $31,300.
- GOV.UK rates for Air Passenger Duty, read 2026-11-07:
Band C £109.46 £261.25 £1178.20
- GOV.UK rates for Air Passenger Duty, read 2026-11-07:
Band C £106 £253 £1141
- GOV.UK rates for Air Passenger Duty, read 2026-11-07:
Band B £105.33 £251.95 £1132.76
- GOV.UK rates for Air Passenger Duty, read 2026-11-07:
Band B £102 £244 £1097
- GOV.UK rates for Air Passenger Duty, read 2026-11-07:
Destination bands Reduced rate Standard rate Higher rate Domestic £8.26 £16.52 £146.63
- GOV.UK rates for Air Passenger Duty, read 2026-11-07:
Band A £15.49 £33.04 £146.63
- GOV.UK rates for Air Passenger Duty, read 2026-11-07:
Destination bands Reduced rate Standard rate Higher rate Domestic £8 £16 £142
- GOV.UK rates for Air Passenger Duty, read 2026-11-07:
Band A £15 £32 £142
- IRS Publication 946 - how to depreciate property, read 2026-11-06:
119-21, commonly known as the One Big Beautiful Bill Act, reinstated the 100% special depreciation allowance for certain qualified property acquired and placed in service after January 19, 2025 (including long production period property and certain aircraft), and certain specified plants bearing fruits and nuts planted or grafted after January 19, 2025.
- IRS Topic 704 - depreciation and the bonus percentage by year, read 2026-11-07:
For qualified property acquired and placed in service after January 19, 2025, the special depreciation allowance is 100%.
- Federal Register - FET exception for aircraft management services, read 2026-11-07:
In addition, proposed § 49.4261-10(b)(4) provided that the fact that a lease permits the lessee to use the aircraft for for-hire flights, as defined in § 49.4261-10(b)(5), when the lessee is otherwise not using the aircraft does not, because of this fact alone, cause a lease with a term that is greater than 31 days to be a disqualified lease.
- eCFR 26 CFR Part 49 - facilities and services excise taxes, read 2026-11-07:
A person owns a managed aircraft if the person holds legal title to the aircraft, or if the person holds substantial incidents of ownership in the aircraft for a period of more than 31 days.
- Federal Register - FET exception for aircraft management services, read 2026-11-07:
Section 4261(c) imposes a $12 tax (indexed annually for inflation pursuant to section 4261(e)(4)) on any amount paid (whether within or without the United States) for any transportation by air that begins or ends in the United States.
- eCFR 26 CFR Part 49 - facilities and services excise taxes, read 2026-11-07:
Section 4261(c) imposes a $12 tax (indexed annually for inflation pursuant to section 4261(e)(4)) on any amount paid (whether within or without the United States) for any transportation by air that begins or ends in the United States.
- IRS air transportation excise tax audit technique guide, read 2026-11-08:
reduced the percentage tax rate from 10% of the amount paid to its present level of 7.5%.
- Federal Register - FET exception for aircraft management services, read 2026-11-07:
Section 4261(b)(1) imposes a $3 tax (indexed annually for inflation pursuant to section 4261(e)(4)) on the amount paid for each domestic segment of taxable transportation.
- eCFR 26 CFR Part 49 - facilities and services excise taxes, read 2026-11-07:
Section 4261(b)(1) imposes a $3 tax (indexed annually for inflation pursuant to section 4261(e)(4)) on the amount paid for each domestic segment of taxable transportation.
Read in full, publishes no figure
9 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- IRS Instructions for Form 720 (air transportation excise tax), read 2026-09-11: every candidate on the page was refused
- IRS bonus depreciation FAQ, read 2026-09-26: read in full and no accepted figure on the page
- Internal Revenue Bulletin 2026-16 - SIFL rates for the first half of 2026, read 2026-09-12: every candidate on the page was refused
- eCFR 26 CFR 1.61-21 - valuation of a flight on employer-provided aircraft, read 2026-11-07: every candidate on the page was refused
- eCFR 14 CFR Part 135 - on-demand operating requirements, read 2026-11-07: every candidate on the page was refused
- eCFR 14 CFR Part 91 - general operating and flight rules, read 2026-11-07: every candidate on the page was refused
- FAA Part 135 air carrier and operator certification, read 2026-10-24: read in full and no accepted figure on the page
- GOV.UK Air Passenger Duty - extension of the higher rate to private jets, read 2026-09-12: read in full and no accepted figure on the page
- UK CAA air operator certificates, read 2026-09-26: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
6 of the 15 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in USD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 4 figures, never sentences; 482 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per regime per figure, quoted verbatim from the authority with its effective date: the 7.5% air transportation excise tax and the segment fee, the management-services exception, the bonus depreciation percentage by placed-in-service year, the SIFL terminal charge and cents-per-mile for the half-year, the Part 91/135 dividing line, and the UK APD higher rate by band and weight threshold.
The derivation is what each figure DOES to the three options' cost per hour - the same aircraft flown under a charter certificate, under management, or by its owner - which is the arithmetic no authority publishes because no authority looks across them.
482 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (15)
- IRS Instructions for Form 720 (air transportation excise tax)(the publisher's own terms; quoted for reporting and comment)
- eCFR 26 CFR Part 49 - facilities and services excise taxes(the publisher's own terms; quoted for reporting and comment)
- Federal Register - FET exception for aircraft management services(the publisher's own terms; quoted for reporting and comment)
- IRS Publication 946 - how to depreciate property(the publisher's own terms; quoted for reporting and comment)
- IRS Topic 704 - depreciation and the bonus percentage by year(the publisher's own terms; quoted for reporting and comment)
- IRS bonus depreciation FAQ(the publisher's own terms; quoted for reporting and comment)
- Internal Revenue Bulletin 2026-16 - SIFL rates for the first half of 2026(the publisher's own terms; quoted for reporting and comment)
- eCFR 26 CFR 1.61-21 - valuation of a flight on employer-provided aircraft(the publisher's own terms; quoted for reporting and comment)
- eCFR 14 CFR Part 135 - on-demand operating requirements(the publisher's own terms; quoted for reporting and comment)
- eCFR 14 CFR Part 91 - general operating and flight rules(the publisher's own terms; quoted for reporting and comment)
- FAA Part 135 air carrier and operator certification(the publisher's own terms; quoted for reporting and comment)
- GOV.UK rates for Air Passenger Duty(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Air Passenger Duty - extension of the higher rate to private jets(the publisher's own terms; quoted for reporting and comment)
- UK CAA air operator certificates(the publisher's own terms; quoted for reporting and comment)
- IRS air transportation excise tax audit technique guide(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Ownership Tax and Rules carries 5 published figures read from 3 sources' own pages; the 3 published figures given without a breakdown run from 3 to 4,000,000 USD, read 8 November 2026.
6 of the 15 named sources read in full publish a figure; 9 publish none, read 8 November 2026.
Ownership Tax and Rules, year 2027-28: median 639.69 GBP across 1 source, read 8 November 2026.
Ownership Tax and Rules, year 2026-27: median 619.50 GBP across 1 source, read 8 November 2026.
Ownership Tax and Rules, figure domestic-segment-fee-statutory-base: median 3 USD across 1 source, read 8 November 2026.
Ownership Tax and Rules, figure international-arrival-departure-tax-statutory-base: median 12 USD across 1 source, read 8 November 2026.
Ownership Tax and Rules, figure management-exception-ownership-period: median 31 day across 1 source, read 8 November 2026.
Cite as: "ownvscharter.com Ownership Tax and Rules", updated 2026-11-09, https://ownvscharter.com/datasets/ownership-tax-and-rules/.
Download the CSV (18 rows, computed 2026-11-09)
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Questions this data answers
What do tax and regulation add to each option - excise tax, bonus depreciation, personal-use valuation, the Part 91/135 line and UK air passenger duty?
The Ownership Tax and Rules carries 5 published figures read from 3 sources' own pages; the 3 published figures given without a breakdown run from 3 to 4,000,000 USD, read 8 November 2026.
Where do the figures in the Ownership Tax and Rules come from?
Every figure is quoted from its source's own page and dated (last read 8 Nov 2026). 15 named sources were read and 6 publish a figure; the 9 that publish none are recorded as not published, never estimated.