Better option

Present value of buying
Present value of leasing
Saving from the better option
Residual value at the end
Residual at which they tie

How it works

Comparing a monthly lease against a purchase price directly is meaningless, because the two spend money at different times and leave you in different positions at the end. Both have to be discounted to present value before they can be set side by side.

Two factors usually decide it. The residual value is real money you keep when buying, and it is easy to overlook. Tax relief cuts both ways — lease payments are typically deductible in full, while a purchase is relieved through depreciation over several years.

PV(buy) = price − PV(residual) − PV(tax relief) · PV(lease) = Σ payments discounted − PV(tax relief)

  • Residual value — what the asset is worth at the end if you own it
  • Discount rate — your cost of capital — what the money could earn elsewhere
  • Present value — future amounts restated in today’s money

Worked example

A 2,800,000 asset over 5 years, or leasing at 58,000 a month, 30% residual, 25% tax, 11% discount rate

Inputs

Price2,800,000
Lease58,000/month
Residual30%
Tax25%
Discount11%

Results

Leasing costs2,024,693
Buying costs2,105,618
Leasing saves80,926

Leasing wins by about 4% — but only just. The two tie at a 37.1% residual, so if you expect the asset to hold its value better than that, buying is the better deal.

Frequently asked questions

What if I cannot predict the residual value?

Test a range. It is usually the most uncertain input and the one that most often decides the answer, so knowing the residual at which the two options tie is more useful than a single point estimate.

Should the decision be purely financial?

No. Leasing preserves cash and borrowing capacity, transfers obsolescence risk, and usually bundles maintenance. For assets that date quickly — vehicles, computers — those often matter more than a modest present-value gap.

How does tax relief differ between the two?

Lease payments are generally deductible as they are incurred. A purchase is relieved through depreciation spread across the asset’s life, so the relief arrives later and is worth less in present-value terms.

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