Tax Issues

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NBAA's tax publications and related documents on this site are intended to provide you with an introduction to relevant U.S. Federal and state tax rules, Federal Aviation Regulations and other rules that impact business aviation. Since the materials are necessarily general in nature, they are no substitute for the advice of your legal and tax advisors addressing a specific set of facts that you may face.

  • Federal Taxes

    Federal Taxes

    In-depth resources on issues such as the Federal Excise Tax on fuel or on the transportation of persons or property, passive activity losses, and the deductibility of charitable flights. Learn More.

  • State Taxes

    State Taxes

    NBAA State Aviation Tax Report and information on sales and use taxes, fuel taxes, property taxes, and additional state-specific issues. Learn More.

  • International Taxes

    International Taxes

    Information on foreign taxation policies that may impact operators of U.S. registered aircraft. Learn More.

  • Depreciation

    Depreciation

    In-depth resources on the applicable depreciation schedules for business aircraft and issues such as the deductibility of heavy maintenance. Learn More.

  • Non-Business Use of Employer Provided Aircraft

    Non-Business Use of Employer Provided Aircraft

    Information on the applicable FAA, IRS and SEC regulations that a company must consider when making its aircraft available to employees for reasons not directly related to the business of the company. Learn More.