Is leasing cheaper?
It is not possible to say this in advance. The total cost depends on the contract, the exchange rate and whether the exemption arises. This page does not give an interest or tax rate.
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Buying machinery through financial leasing
Financial leasing is a leasing company’s purchase of a machine, under Law 6361, and its leaving the machine for the tenant’s use for the term written in the contract. The tenant pays instalments. Ownership remains, as a rule, with the leasing company during the contract. A transfer at the end depends on the contract and the statute. This is not a grant or an Eximbank loan.
Last content check: 13 October 2026. Rates, ceilings and call dates can change. Read the official notice and the current rules before applying.
How is the transaction built for a machine from China?
When a producer receives a proforma from China for a CNC machine or a packaging line, the leasing company makes its own credit assessment. The down payment, instalments, term, currency, insurance and place of delivery are separated in the contract. If the invoice in China is in dollars or yuan and the contract is in lira, the exchange difference is the tenant’s cost. The leasing company does not choose the supplier in place of China Desk TR. China Desk TR can help check that the technical list is the same machine as in the contract and that inspection is planned before shipment.
The relationship with the investment incentive certificate
The third paragraph of Article 13 of Decision 9903 says that, for investments made through financial leasing, the import can be carried out by reference to the investor’s certificate without a separate certificate in the leasing company’s name, and that the investor and the leasing company are jointly liable. Article 15 says that, on certificates for which interest or profit-share support is envisaged, the same condition can be considered for leasing if there is an amortisation plan. This does not mean that every leasing contract is automatically cleared of VAT or customs duty. If the list on the certificate does not cover the leased machine and the amount, the exemption does not arise. The Decision has a separate threshold for the amount of machinery subject to financial leasing, and that threshold was updated with the amounts of 1 January 2026. The threshold is read from the Ministry’s current announcement before it is written into a file.
A bank loan, the total cost and mistakes
Under a bank loan, ownership is generally with the buyer even if there is a pledge or a mortgage. Under leasing, use is with the tenant and ownership with the company. The total cost includes the down payment, instalments, insurance, exchange rates, tax if the exemption does not arise at customs, transport and installation. Comparing only the monthly instalment with the machine price is incomplete. Performing the contract with a machine different from the model on the list is a matter both for the leasing company and for a revision of the incentive.
The lessor’s role, the documents and the process
The transaction starts with the tenant’s application to the leasing company. The company makes its own financial review, considers buying the machine from the supplier in the structure written in the contract, and prepares the contract, the insurance and the delivery record. It usually asks the tenant for a trade-registry extract, a signature circular, financial statements, a tax certificate, the proforma and the right to use the place where the machine will be installed. This list grows according to the company’s internal instructions. On a shipment from China, the bill of lading, the packing list, the origin and the conformity documents must show the same model as the machine on the customs declaration. The leasing company is not the customs authority and does not approve the declaration. After delivery, installation and acceptance follow the division of responsibility in the contract.
Mistakes that make an application harder are a seller on the proforma who differs from the seller in the contract, a down payment sent to the supplier without the leasing company’s knowledge, and a model code that departs from the list. Comparing the monthly instalment with the machine price is also incomplete. Saying that “the instalment is acceptable” before exchange rates, insurance, freight, installation and, if the exemption does not arise, the tax at customs have entered the total cost leaves the file half done. A claim that the interest or profit share is low is not accepted before the amortisation plan in the contract has been read. China Desk TR helps translate the Chinese manufacturer’s technical specification into the list the leasing company asks for, and helps plan the check before shipment. It does not sign a contract for the company and it does not give a payment guarantee.
Frequently asked questions
Does the machine become mine immediately?
No. During the contract, ownership is as a rule with the leasing company. The transfer condition is read in the contract.
Official sources
This article is for general information. Taxes, import conditions, product-safety duties and incentive programmes can change by product and current rules. For a specific transaction, rely on the competent authority and a qualified specialist.