New U.S. Tax Law May Expand Yacht Charter Options in Coming Years

The One Big Beautiful Bill Act of 2025, signed into law earlier this month, reinstates 100% bonus depreciation for certain capital assets—including yachts—used primarily for commercial charter service. The provision applies to qualifying vessels acquired between January 20, 2025, and December 21, 2029, and is already sparking increased interest from buyers considering yachts as income-generating assets.

While the law is designed for yacht owners, USA yacht charter clients may be among its biggest long-term beneficiaries.

By creating a financial incentive for owners to operate their yachts as businesses, the legislation could result in:

The law requires that yachts spend at least 50% of their time in U.S. territorial waters to qualify for the tax benefits. This could lead to an increase in vessels staying stateside, especially in popular destinations like:

• Florida and the Keys
• New England (e.g., Newport, Nantucket)
• U.S. Virgin Islands and Puerto Rico
• Pacific Northwest and Southern California

With more vessels required to maintain active charter status, owners may prioritize booking volume to satisfy usage thresholds. This could translate into more flexible booking windows, especially during traditionally busy periods like spring break, Fourth of July, and Thanksgiving week.

Because the tax incentive applies to both new and used yachts, many of the vessels entering the market are likely to be:

• Late-model yachts with upgraded interiors and systems
• New builds customized for charter use (cabins, beach clubs, toy storage)
• Refitted yachts brought up to commercial standards for compliance

This trend may offer a higher overall standard of onboard experience, from better crew-to-guest ratios to enhanced amenities.

With such close proximity to idyllic archipelagos, starting luxury yacht charters in North America opens up a world of opportunities to explore and make use of the sweeping coastlines for legendary watersports sessions, and with the possible increase in availability for new motor yacht charters operating U.S. waters, this is potentially more feasible than ever.

To claim the tax benefit, yacht owners must run their operations as proper businesses, with marketing, formal contracts, accounting, and documentation. That professional structure can benefit prospective motor and sailing yacht charter clients as well, by ensuring:

• Clear pricing and contractual terms
• Vetted crew and safety compliance
• Reliable service and operational readiness

While it’s too early to quantify the exact impact, brokers and management firms expect that the next 12–36 months could see a gradual uptick in U.S.-based yachts entering the charter fleet, particularly in the 70- to 130-foot range, which appeals to families, couples, and multi-generational groups.

With popular US shows such as the Fort Lauderdale International Boat Show and the Miami International Boat Show proving a consistent demand for luxury yachts in the US, the maritime industry in the US could see an upturn as the charter lifestyle potentially becomes more readily available.

Developments stemming from the new legislation could perhaps look like:

• More choice, especially in U.S. charter destinations.
• Newer or refitted luxury yachts entering the market from 2025 onward.
• Working with reputable charter brokers to identify vessels with strong operations and availability.

Collaborating with leading yachting platform, YachtBuyer, YachtCharterFleet will continue to monitor developments as the impact of the legislation unfolds. In the meantime, clients planning for the 2026–2027 seasons may find more options—both in quality and availability—than ever before.

To find out more about chartering the region or how the new legislation could affect future bookings, contact your chosen yacht charter broker for the latest information.

Alternatively, if you're ready to start searching for your next vacation on YachtCharterFleet, find inspiration by browsing our extensive collection of Northwest America yacht charters.