Leasing Calculator

Leasing is when an asset (vehicle, machinery, equipment) is used by the lessee while ownership remains with the leasing company for a specified period. At the end of the contract, the lessee can purchase the asset for a symbolic price. It provides VAT advantages and is accounted differently on the balance sheet.

In leasing, asset ownership remains with the leasing company during the contract, so VAT is applied at 1% (vs 20% for normal purchases). Also, leasing payments can be written off as expenses. With a loan purchase, ownership transfers directly to the buyer.

Leasing can be used for all types of investment assets, both movable and immovable: vehicles, construction equipment, manufacturing equipment, IT infrastructure, medical devices, real estate. However, intangible assets like patents and software licenses cannot be leased.