Tax benefits of leasing: what will change in 2025–2026?
In modern conditions, Ukrainian business is looking for not only affordable, but also optimal financial instruments. One of these is leasing, which has long become the main mechanism for renewing assets in the world without unnecessary burden on working capital. However, an equally important advantage for entrepreneurs is the tax benefits provided by this tool. In 2025–2026, changes are expected in Ukrainian legislation that will make leasing even more attractive.
1. Tax benefits of leasing today
As of 2025, leasing transactions have a number of significant benefits:
- The cost of leasing payments can be attributed to the expenses of the enterprise, which reduces the tax burden.
- Accelerated depreciation of the leasing object, which allows you to reduce the tax base faster.
- Without the need to pay the full value of VAT at once – it is distributed throughout the entire term of the contract.
- The ability to form a more predictable financial model of the enterprise.
2. What will change in 2025-2026
Legislative initiatives being discussed in Ukraine are aimed at supporting small and medium-sized businesses. Among the main innovations:
- Expanding access to tax credit for entrepreneurs using leasing instruments.
- Strengthening incentives for “green” projects – enterprises that lease electric vehicles or solar power plants will receive additional benefits.
- The possibility of faster depreciation of equipment in priority areas (energy, agro-industrial complex, transport).
- More transparent rules for accounting for leasing costs, which reduce the risks of double treatment by tax authorities.
Such changes not only simplify the work of business, but also make leasing a real alternative to bank loans.
3. Benefits for business in the near future
In 2025–2026, leasing is transformed from a simple form of financing into a tax optimization tool. For enterprises, this means:
- preserving liquidity;
- faster equipment and transport renewal;
- an incentive to introduce innovations and “green” technologies;
- predicted business development.
Leasing in Ukraine is becoming not only an accessible source of financing, but also a tax advantage for entrepreneurs. The expected changes in 2025–2026 will make it even more attractive, especially for businesses that invest in development and environmental projects.
