Leasing ( “to lease” - to rent out (English)) is one of the types of financial services, the point is financing the acquisition of main funds, precisely: The leasing company acquires property (object of leasing) and transfers it to lessee for using it for a certain period. During the lease, the lessee pays the full amount of the acquired property and the leasing margin. After completion of all leasing payments, the ownership for a leased asset goes from the lessor to the lessee. 

The advantages of leasing for the lessee:

  1. The simplified method of analysis of the lessee, in particular as a rule, does not require the provision of a business plan, the period for consideration is 1 day;
  2. Supply of the leasing object on a turnkey basis is - the lessee does not put any additional efforts for acquisition, supply and registration of the leasing object;
  3. The technological equipment purchased under import contracts for a leasing is exempt from customs taxes and VAT in the Republic of Uzbekistan;
  4. As a rule, the lessee does not require the provision of deposits;
  5. Leasing margin includes insurance coverage of a leasing object for the entire leasing period;
  6. The possibility of financing up to 100% of the value of the leased object
  7. The object of leasing is included on the balance sheet of the lessee and this:
    1. The leased asset is exempt from property tax;
    2. The possibility accelerate depreciation of a leased object, deducting the entire amount of depreciation from the taxable base, the amount of property tax is reduced almost twice;
    3. Leasing margin (commission of the lessor) reduces the taxable base of the lessee, which provides lower income tax.


Prepayment - 20% from basic price *
Commission - 22% per year
Single margin - 3% from basic price
Period - from 12 to 36 months

* basic cost  therefore includes – the cost of the Leasing Object paid by the Lessor to the Supplier under the supply agreement and other additional fees paid by the Lessor related to acquisition and supply Leasing Object (customs clearance, certification, government registration, etc.) The basic price of the Leasing Object is a base for a calculation the leasing margin.