When Private Aviation Makes Sense

The Jet Card Tax Guide outlines key tax considerations for private jet card users, including Federal Excise Tax (FET), state sales tax, and business deductibility rules, aimed at CFOs and finance teams managing aviation budgets. FET is a 7.5% tax on domestic flights, with pricing typically quoted as either "all-in" (including FET) or "plus-FET" (added on top). Jet card flights may be tax-deductible if they meet IRS criteria for business expenses, while personal travel is generally non-deductible. The guide emphasizes the importance of understanding tax implications for effective financial planning and compliance in private aviation.

This guide compares leading jet card providers—NetJets, Flexjet, Sentient, Wheels Up, XO, VistaJet, and Jettly—helping private flyers and business travelers choose the best option based on their needs. Key models include owned fleets for consistency (NetJets, Flexjet), broker-based cards for flexibility (Sentient, Magellan), and marketplace models for transparency and adaptability (Jettly, XO). Factors to consider include fleet size, guaranteed availability, pricing structures, and service areas, with costs typically ranging from $125,000 to over $325,000 for a 25-hour commitment. Ultimately, the right provider depends on individual travel patterns, preferences for aircraft consistency, and the desired level of flexibility.