Luxury Superyacht
The 100% Solution

Does your tax strategy vacation with you?

Leverage the "One Big Beautiful Bill Act" to turn a superyacht into a deductible business asset.

The 100% Solution

The "One Big Beautiful Bill Act" (H.R. 1) permanently restores full bonus depreciation — a landmark provision for wealth preservation through yacht ownership.

Restored Legislation

Signed into law in July 2025, H.R. 1 allows qualifying business assets—including superyachts—to be expensed at 100% in the first year of service. This allows owners to deduct the full purchase price from their taxable income immediately, freeing up millions in capital.

The Business Test

To qualify, the vessel must be operated as a legitimate business enterprise (chartering more than 50% of the time). The deduction is proportional to the actual business-use percentage of the vessel. Our Charter Management partners provide the complete infrastructure—marketing, booking, and compliance—to make your active ownership seamless.

Hypothetical Case Study

*Example for illustrative purposes only

Asset Purchase Price$10,000,000
First Year Deduction$10,000,000
Assumed Tax Rate (Federal)37%
Cash Savings Realized$3,700,000

Actual results vary. Consult your tax professional regarding Material Participation rules.

"Transforming superyacht ownership from a luxury expense into a strategic business asset through the 100% Bonus Depreciation program."

The Execution Team

A tax strategy is only as good as its compliance. We have assembled the industry's leading experts to execute your program flawlessly.

John McCaughey

John McCaughey

Principal & Buyer's Broker

38 years of yachting experience. USCG Master credential. Acquisition strategy coordination.

Michael Reardon

Michael Reardon

Yacht Management Director

Reardon Yacht Consulting. Ensuring your program meets regulatory compliance and operational excellence.

Robert Allen

Robert Allen

Legal & Tax Counsel

Robert Allen Law. Providing oversight on taxation, bonus depreciation coordination, and maritime law.

Available Business Assets

Examples of turnkey charter vessels ready for immediate Bonus Depreciation deployment. Listings updated regularly.

Lone Star
Hatteras1995 / 2024130' (39.3m)

Lone Star

A classic American tri-deck masterpiece. High volume, long range, and incredible value for a 130-foot vessel.

Asset Price

$4,795,000

Potential Write-Off*

$4,795,000

Cupcake
Westship2001 / 2022132' (40.2m)

Cupcake

The highest volume 40m on the market. Modern interior refit makes this 132' Westship an immediate charter contender.

Asset Price

$5,995,000

Potential Write-Off*

$5,995,000

Far Niente
Westport2014 / 2022130' (39.6m)

Far Niente

The gold standard of charter yachts. Stabilized, reliable, 2014 build with a 2022 refit. A blue-chip business asset.

Asset Price

$14,995,000

Potential Write-Off*

$14,995,000

Blue Time
Westport2009 / 2024130' (39.6m)

Blue Time

Meticulously maintained by a multi-Westport owner. Includes a towed tender for the ultimate adventure charter package.

Asset Price

$16,900,000

Potential Write-Off*

$16,900,000

Showing 4 of 10 Assets

*Based on 100% qualified business use. Actual deduction is proportional to business-use percentage.

Services & Capabilities

"The sales commission we earn retains us to provide operational and maintenance consulting at discounted rates. Our support has just begun."

Third-Party Oversight

Owner Representation

Liaison between the yacht's beneficial owner and crew, surveyors, flag and class officials, shipyards, vendors, and service providers. Third-party oversight, with bi-annual audits of the entire yachting program, including vetting vendors and service providers, invoicing, safety audits, and risk assessments. We provide independent oversight, documented reporting, and proactive risk control to protect the owner's interests across the entire yachting program.

Brokerage & Acquisition

Global Asset Search

Reviewing the world market to find the vessel that specifically addresses our client's expressed useful purpose.

Refit & Forensics

Project Management

Transparent project management with a forensic approach. We execute fraud & theft investigations to protect your asset during complex refits.

Detailed Safety Audits

Compliance & Protection

Comprehensive safety culture and compliance auditing to ensure your vessel meets the highest standards of operational safety.

Litigation Support

Expert Witness Services

Expert witness capability retained by owners and insurers to investigate shipyard fraud and liability claims.

Selected Works

A history of protecting owner interests. From forensic invoice investigations to complex refit management, we ensure the asset is maintained to the highest standard.

M/Y OUR WAY
Refit Project Management

M/Y OUR WAY

Forensic Invoice Investigations

127'6" (38.85m) | Palmer Johnson

Ft. Lauderdale2024 / Current
M/Y NO BAD IDEAS
Refit Project Management

M/Y NO BAD IDEAS

Forensic Invoice Investigations

160' (48.77m) | Trinity Yachts

Ft. Lauderdale2023 - 2024
M/Y MODO MIO
Refit Project Management

M/Y MODO MIO

33m (108'2") Custom Line

2021 Build Year

Rybovich2023
M/Y YAS
Conversion Build Team

M/Y YAS

Logistics, Safety, ISM/ISPS Dev

141m (462'8") | De Schelde

Abu Dhabi2008 - 2012
M/Y EMINA
Inventory Investigation

M/Y EMINA

41.96m (137'8") | Benetti

2014 Build Year

Ft. Lauderdale2022
M/Y MOCA
Condition Assessment

M/Y MOCA

208'5" (63.53m) | Benetti

2016 / 2021 Refit

Savannah2023

Custom & Semi-Custom New Build Yachts

Imagine your yacht, build your yacht.

We will assemble a custom yacht build team that best responds to your ideas and requirements. These individuals are adept at listening to understand. All considerations will be explored regarding your specific and unique requirements.

We will ensure that your vessel is purposefully designed and constructed to your team's exact specifications.

Core Capabilities

Useful Purpose Definition
Technical Specification Development
Shipyard Selection & Vetting
Legal Counsel Coordination
Construction Contract Strategy
Build Team Assembly
On-site Project Management
VQ 115 AERIAL

Vanquish Yachts

VQ 115 AERIAL

115' (35m) | Aluminum | 50 kts
VQ 115 PROFILE

Vanquish Yachts

VQ 115 PROFILE

115' (35m) | Aluminum | 50 kts
VQ 70

Vanquish Yachts

VQ 70

70' (21m) | Aluminum | 40 kts
VQ 58

Vanquish Yachts

VQ 58

58' (17m) | Aluminum | 35 kts

One of the advantages of choosing semi-custom designs includes advanced delivery lead times.

Private Client Access

Direct access to our senior brokerage team. Skip the general queue and speak with a strategist.

John McCaughey

John McCaughey

Senior Broker & Strategist

+1 (954) 762-1977(Call or Text)john@johnfrancisinternational.com
1323 SE 17th Street #371
Fort Lauderdale, FL 33316

"You are not contacting a support desk; you are contacting my personal office. Verified priority inquiries receive my direct attention."

Request Priority Consultation

Secure a confidential strategy session.

Your information is held in strict confidence.