Financial Leasing

Finansal Leasing New

What is Financial Leasing?

The word meaning of Leasing, as applied in Turkey, is "Financial Leasing". 

Financial Leasing is a financing technique in which the right of use of an asset is given to the lessee for the whole or almost all of its economic life in return for a certain price, and the ownership right of the asset is transferred at the end of this period.

Why Should I Use Leasing?

 Today's ever-evolving technology, increasing competition in the market every passing day, has greatly brought into prominence the choice of financing model of investments. The development and profitability of companies can only be possible by choosing the right financing for their investments and increasing the efficiency of their management.

Leasing, which is widely used in the medium-term financing of investments throughout the world, provides great advantages to meet investment needs of organizations.

Instead of purchasing the investment goods you will use in your business, buy them by leasing. Let us carry out all your transactions for machinery and equipment you need such as purchasing, import, insurance, etc. by making use of our operational facilities, pay your rents comfortably.

  • Legal entities, private companies, all kinds of partnerships, self-employed persons who have the capacity to take legal action in financial leasing can be the lessees.
  • Joint stock companies, limited companies, private companies, farmers, physicians, dentists, independent accountants, lawyers and all other institutions and organizations authorized to take legal action can use financial leasing.

Any movable or immovable property may be the subject of Leasing. The property subject to leasing should be of an independent and depreciable nature.

  • Production lines and machine tools

  • Textile machines

  • Printing and packaging machines

  • Construction equipment

  • Medical devices and hospital equipment

  • Immovable properties to be used for commercial purposes such as factory, workplace, warehouse, field, land

  • Agricultural machinery such as tractor, combine harvester, cotton picker, baler

  • Cars, minibuses, panel vans, buses, vans and trucks

  • Computer and office equipment

  • Air and watercraft such as airplane, ship, yacht, boat, etc.

  • Equipment for renewable energy investments such as SPP (Solar Power Plant), RES (Wind Power Plant) etc.

With its simplest definition, Sell-Leaseback is to obtain finance by selling the movable and immovable properties that are free from debt, included in the assets of a company to a financial leasing company and then by leasing them back.

Tax Advantages

  • Exemption from Corporate Tax

The income generated from the sale of immovable properties sold to Financial Leasing companies for the purpose of leasing back and on the condition that they are repurchased at the end of the contract is exempt from corporate tax at the rate of 100%.

  • Exemption from Value Added Tax

The sale of immovable properties sold to financial leasing companies to be leased back, their leaseback and their re-transfer to the seller (customer) at the end of the contract period are exempt from VAT.

  • Exemption from Stamp Tax

Papers issued due to sell-leaseback transactions within the scope of financial lease contract are also exempt from stamp tax and fees.

  • Title Deed Fee

In accordance with the provisions of the Law No. 492 on Fees, a fee of 4.55 per thousand must be paid in the first sale of the immovable property subject to the transaction to the financial leasing company by the lessee. The registration of the leased immovable properties in the land registry on behalf of the lessee at the end of the contract period is exempted from the title deed fee.

Financial Advantages


  • Companies can produce quick solutions to meet their working capital requirements through sell-leaseback.
  • They are able to increase their assets by reevaluating their immovable property registered in their assets at its book value over the current valuation they have made for the sell-leaseback transaction, thereby increasing the quality of the balance sheet.
  • They can improve their balance sheet structure, create working capital, and balance cash flow by spreading their short-term debts over a long term thanks to the resources they obtain.



Maturity Options

Ziraat Katılım offers our customers the most suitable maturity options.

Maturity and Profit Rate

Leasing at the determined maturity and profit rate and receipt of the desired investment product.

Lease Payment

Possibility to own the desired investment goods by paying lease.

VAT Advantage

Opportunity to benefit from VAT advantages in machinery and equipment you wish to own.

Pursuant to Value Added Tax Law numbered 3065, you can take advantage of 1% VAT advantage in financial leasing transactions. Click for the list of equipment subject to investment (CTSP) within the scope of 1% VAT.

Easily manage your cash flow by paying the value added tax (VAT) generated in purchase together with your lease payments, in installments.

Financial lease contracts are exempted from stamp tax, duties and fees.

Depreciation is reserved by the lessee for equipment received with leasing. The goods are included in lessee's balance sheet, the profit portion of the monthly payments is recognized as expense by the lessee.

The financing needs of your large and small scale investments can all be financed. It protects the cash savings of the companies because it offers the opportunity to pay with the lease method.

Payment plan and maturity can be determined based on the needs of the customer. Leases can be arranged monthly, yearly and seasonally based on your company's cash flow and economic life.

It is possible to agree upon amounts in foreign exchange for the leasing contracts to be concluded within the scope of Articles 17 and 17/A of the decision numbered 32.

The purchase, import, transportation and insurance of the goods are carried out by our bank within the scope of financial leasing. In this way, you can get rid of the operational burdens associated with the purchase and have the equipment with the advantages that our bank provides.

You will transfer the investment property right of the equipment you obtain through financial leasing by paying a symbolic amount at the end of the contract.

Channels By Which Leasing Application Can Be Made

Frequently Asked Questions

You can apply from the nearest Ziraat Katılım branch.

  • The investor agrees with the seller company upon the price of the investment property, payment and delivery conditions, and receives an offer from Ziraat Katılım based on the amount of investment it will make.
  • Ziraat Katılım transmits investor an offer with alternative payment schedules prepared specially for the investor., Then, investor chooses the most suitable one for their cash flow among the alternatives and fills in the Leasing application form and sends it to Ziraat Katılım, preparing the documents requested in the application form.
  • Ziraat Katılım makes a credit review, and the Leasing Committee considers and concludes the request as a result of the review.
  • The lessee is informed of the result of review and, if any, the conditions of the guarantee.
  • The Leasing contract is mutually signed and notarized after an agreement with the lessee upon the required guarantee conditions.
  • The first lease, insurance deposit, notary public and administrative expenses are collected from the lessee, and the purchase process begins. Ziraat Katılım makes all purchases regarding the equipment in the contract ,and the goods are delivered to the lessee.
  • The Final Payment Schedule including the lease payment dates and amounts is sent to the lessee through notary public.
  • Lease invoices issued by Ziraat Katılım are delivered to the lessee in accordance with the payment schedule.
  • The lessee makes its payments in foreign exchange or TRY as specified in the payment schedule.
  • At the end of the contract period, the goods are transferred to the lessee at a symbolic price.


In the financial leasing transaction, leases can be adjusted based on the special conditions of the lessee. Lease payment schedules can be prepared in parallel with these income of lessees who make seasonal gains.

All purchases to be made at home or abroad are carried out by Ziraat Katılım Bankası A.Ş. All import costs related to the goods to be purchased belong to the lessee. These costs are collected in advance.

Although the right to use the leased property belongs to the lessee, the ownership belongs to Ziraat Katılım Bankası A.Ş. during the contract period.

When the goods are damaged, contact to the insurance company as soon as possible, and open a damage file . Then, inform Ziraat Katılım Bankası A.Ş.

For the paid leases, Ziraat Katılım Bankası issues a receipt in the nature of an invoice. . The lessee recognizes the amount of profit included in the invoices by writing them off. In addition, the lessee reserves and writes off depreciation of the property.

It is obligatory to insure the leased goods during the contract period pursuant to the Law No. 6361 on Financial Leasing, Factoring and Financing Companies.

The lessee pays it based on the payment conditions determined in the policy.

Association of Financial Institutions registration fee, commission and insurance premiums, import costs, if any, license plate registration costs are collected from the lessee.

The transfer of ownership of the leased property to the lessee is carried out at the end of the payment period in the contract, by the payment of the symbolic transfer fee determined in the contract.

The contract expires at the end of the agreed period if the lease payments have been made and the ownership of the property is transferred to the lessee upon the payment of the symbolic transfer fee specified in the contract. If the lease payments are not made within the periods specified in the contract, Ziraat Katılım Bankası A.Ş. may terminate the contract. In this case, the lessee is obliged to pay the undue financial lease costs together with the return of the property, and they are also responsible for the damages of Ziraat Katılım Bankası A.Ş. beyond this.

The decision is made based on the characteristics of the project.

Financial lease contracts and papers related to the transfer and amendment of these contracts and the papers issued for their guarantee are exempted from stamp tax, and transactions related to these papers are exempted from fees according to the explanations in Article 37 of the Law No. 6361 on Financial Leasing, Factoring and Financing Companies. Registration in the land registry of the immovable properties leased within the scope of the lease contracts made by the sell and leaseback method at the end of the contract period, on behalf of the lessee are exempted from title deed fees.