How a Flight Simulator Purchase Can Be a Smart 2025 Tax Deduction

by Jarrod

For pilots, training isn’t optional. Proficiency is what keeps you safe and legal, and for business pilots, it’s also what keeps you productive. Simulator training is super effective, not only is it lower cost than real flight hours, but there is just so much more you can do with a realistic simulator that is accessible.

Here’s the part many pilots overlook: buying a simulator can also deliver major tax savings. Thanks to Section 179 of the Internal Revenue Code, you may be able to deduct the full purchase price of a qualifying simulator in the year you put it into service. For the 2025 tax year (ending December 31, 2025), this can make a big impact.

Section 179 in 2025

Section 179 is the part of the tax code that allows businesses to deduct the full cost of qualifying equipment instead of depreciating it over several years. For 2025:

  • Deduction limit: $2,500,000 (up substantially from $1.22M for 2024)

  • Phase-out threshold: $4,000,000 (up from $3.05M for 2024)

This means you can deduct up to $2.5 million in qualifying purchases this year, provided they are placed in service before December 31, 2025.

The much-discussed tax package sometimes nicknamed the “Big Beautiful Bill” didn’t introduce Section 179 itself (that’s been law for years), but it did keep full expensing generous and indexed for inflation through 2025. That’s the key update that matters for pilots and flight schools making purchases now.

How Flight Simulators Qualify

If you fly for business, train students, or need to maintain proficiency for your professional flying, an FAA-approved simulator can be treated as business equipment. The IRS has long recognized training and proficiency tools as legitimate deductions when they’re ordinary and necessary for business.

RealSimGear simulators, like the SFx Pro, SR7x Pro or DAx Pro, are FAA Approved AATD devices. That means these products are professional-grade equipment that can be directly tied to your business operations.  In fact, RealSimGear simualtors are serious revenue generating assets, as outlined in our article "Flight School Economics: Measuring the Value of AATD Simulators in Training Programs".

Worked Example: SR7x Pro Simulator Purchase 

Let’s say you buy a RealSimGear SR7x Pro Package for $69,190 in October 2025 and put it into service before December 31.

  • Purchase price: $69,190

  • Section 179 deduction: $69,190

  • Taxable income reduction: $69,190

If your business is in the 32% federal tax bracket, the savings look like this:

  • $69,190 × 32% = $22,140 saved on federal taxes

If you also have state income tax (let’s assume 5%):

  • $69,190 × 5% = $3,460 saved on state taxes

Total tax savings: $25,600

That effectively lowers the net cost of your $69,190 simulator to about $43,590.

Why This Matters

  • Immediate savings: Deduct the full amount this year.

  • Real training value: FAA-grade devices support proficiency and safety .

  • Long-term efficiency: Unlimited practice at home means fewer hours paid for in the airplane.

Action Steps

  1. Confirm with your CPA how Section 179 applies to your specific business flying.

  2. Document your use to show the simulator supports your professional or business activity.

  3. Place it in service before December 31, 2025 to qualify for this year’s deduction.

If you’ve been considering a simulator, the 2025 tax rules make this the year to pull the trigger. You’ll sharpen your flying, save thousands in training costs, and cut your tax bill at the same time.

Contact us for more details.

Note: The details provided here are for informational purposes only, please consult your accountant for detailed information as it relates to your individual situation.

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