New U.S. Tax Law Could Boost Yacht Charter Options

A newly enacted U.S. tax law may significantly expand the selection of charter yachts available in American waters over the next several years. The One Big Beautiful Bill Act of 2025 reinstates 100% bonus depreciation for yachts used primarily for commercial charter service, covering eligible purchases between January 20, 2025, and December 21, 2029.

This incentive is already generating strong interest from buyers viewing yachts as income-producing assets. While the law directly benefits owners, charter clients may also see increased availability and variety in the market.

One of the most impactful provisions requires qualifying yachts to spend at least half their time in U.S. territorial waters. This could mean more vessels operating in top destinations like Florida, New England, the U.S. Virgin Islands, Puerto Rico, the Pacific Northwest, and Southern California.

With active charter status essential to qualify for the tax break, owners may focus on maximizing booking volume. This could lead to more flexible scheduling during high-demand periods, including spring break, the Fourth of July, and major holiday weeks.

The law applies to both new and pre-owned yachts, meaning many entering the market may feature upgraded interiors, modern systems, and layouts optimized for charter use. Clients could see improved amenities, higher crew-to-guest ratios, and enhanced onboard experiences.

Additionally, the requirement to operate as a formal business—with contracts, accounting, and marketing—could improve transparency and service quality. Clear pricing, vetted crews, and strict safety compliance may become standard practice.

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hough it’s too early to measure the full impact, industry professionals expect steady growth in the U.S.-based charter fleet over the next one to three years. This could be especially significant for yachts in the 70- to 130-foot range, popular among families and groups, as demand for luxury charters in U.S. waters continues to rise.