There are two types of leasing, financial and operational leasing.

Financial Leasing

Financial Leasing is a financing method in which the ownership of an investment good chosen by a lessee remains with the leasing company, while the right to use is given to the lessee within a defined contract time and rentals.At the end of the leasing term, the ownership of the said good is transferred to the leasing company.

Operational Leasing

Operationel Leasing, the leasing company retains the ownership of the goods both throughout the leasing term and after its termination. The contract terminates when the equipment is returned to the operational leasing company at the end of the contract term. The leasing company doesn't own the equipment but creates benefit out of it.

Practically all kinds of depreciable machinery and equipment can be leased. Here is almost all of machinery and equipments that can be leased.

For the equipment you cannot find in the table, you can get detailed information by contacting us through our Contact Page on our website or by phone.

Equipment VAT
Rates

HEAVY MACHINERY / CONSTRUCTION EQUIPMENT

Product Group

New Purchase

2nd Hand Purchases

Excavators

%1

%10

Forklifts

%1

%20

Backhoe Loader

%1

%10

Crane

%1

%20

Grader

%1

%20

Platform

%1

%20

Elevator

%1

%20

Loader

%1

%20

Telehandler

%1

%20

Cylinders

%1

%20

MACHINERY AND EQUIPMENT

Product Group

New Purchase

2nd Hand Purchases

Plastic Injection Machine

%1

%20

Extruder Machine

%1

%20

Food Processing Machine

%1

%20

CNC Wood Processing Machines

%1

%20

Panel Sizing and Banding Machines

%1

%20

Paper Processing Equipments

%1

%20

Packaging Machines

%1

%20

Glass Processing Machines

%1

%20

Marble and Mineral Processing Machines

%1

%20

Industrial Robot

%1

%20

TEXTILES MACHINERY

Product Group

New Purchase

2nd Hand Purchases

Embroidery Machines

%1

%10

Sewing Machines

%1

%10

Knitting Machines

%1

%10

Weaving Loom / Machine

%1

%20

Spinning Machine

%1

%20

METAL WORKING MACHINES

Product Group

New Purchase

2nd Hand Purchases

CNC Lathe

%1

%10

CNC Vertical and Horizontal Machining

%1

%20

CNC Milling Machines

%1

%10

CNC Press Machine

%1

%20

RENEWABLE ENERGY PROJECTS

Product Group

New Purchase

2nd Hand Purchases

Solar Energy Systems

%20

%20

Biogas systems

%20

%20

Geothermal Energy Sustems

%20

%20

Wind Energy Systems

%20

%20

REAL ESTATE

Product Group

New Purchase

2nd Hand Purchases

Factory

%20

%20

Building

%20

%20

ALL VEHICLES

Product Group

New Purchase

2nd Hand Purchases

Car

%20

%20

Truck / Pickup Truck

%20

%20

Bus

%20

%20

Tractor, Trailer

%20

%20

SEA AND AIR TRANSPORTATION VEHICLES

Product Group

New Purchase

2nd Hand Purchases

Yacht / Sailing Boat

%20

%20

Plane / Helicopter

%20

%20

PRINTING AND PACKAGING PRINTING MACHINES

Product Group

New Purchase

2nd Hand Purchases

Offset Printing Machines

%20

%20

Packaging Printing Machines

%20

%20

MEDICAL DEVICES AND EQUIPMENT

Product Group

New Purchase

2nd Hand Purchases

Ultrasound, MRI, Tomography, EKG, X-ray

%10

%10

Laboratory Devices

%10

%10

OTHER MACHINERY AND EQUIPMENT

Product Group

New Purchase

2nd Hand Purchases

Generator

%1

%20

Audio and Video Equipment

%20

%20

Photocopiers

%20

%20

Computer Systems

%20

%20

Printer

%20

%20

Keep your cash

We will buy the equipment you need for you. You keep your cash. Then, you can get the equipment you need by paying in installments.

Your credit limits are not affected

You do not use your credit limits by purchasing your equipment through leasing.

Your payments remain fixed

Your payment plan conditions in the contract are valid until the expiration date, When you finance your investments with leasing, you can easily plan your cash flow by taking advantage of the fact that your payments are fixed.

Enjoy medium- and long-term installments

With Garanti BBVA Leasing, you can purchase the equipment you need in convenient medium- and long-term installments..

Determine the currency of your installments

You can make your leasing payments in Turkish Lira or by taking advantage of the exceptions within the framework of Law No. 32. you can request the payment in USD or EURO.

1% VAT Advantage

With leasing financing, you can realize your many new machinery investments with 1% instead of 10-20% VAT. At the same time, you can benefit from all the other advantages of leasing.

Click to see the equipment with 1% VAT.

Benefit from our operational convenience

Buy your equipment with Leasing. We will carry out all operational processes such as purchasing, import and insurance for you. We will provide you with consultancy services regarding the legislation on purchasing and insurance processes throughout the contract period.

Determine the contract period

Determine the contract period and maturity.

Fast results with Garanti BBVA Leasing

You will get the fastest results in your credit evaluation thanks to our staff of experts and superior technological infrastructure. You will have the equipment you need as quickly as possible.

It is a financial transaction in which companies sell the properties within their assets and lease it back.

Benefits

Companies with operational capital deficit may liquidate their balance sheets by collecting the sales price in advance from the leasing company and channel the raised funds to their business.

Paybacks to the leasing company will be in the form of extended lease payments.

For real estate transactions, the title deed fee to be charged during the purchase of the property by the leasing company is 4.55 per mil. (For real estate transactions without a sale-leaseback arrangement, a 40 per mil title deed fee is to be charged for both when the leasing company buys the property and when it is transferred to the lessee.)

For real estate transaction, the lessee shall not be paid the title deed fee during the transfer.

Real Estate Tax Exemptions in Sale-and-Leaseback Transactions

- Corporate Income Tax (CIT) Exemption

All of the gains (100%) arising from the sale to financial leasing companies (Sale-and-Leaseback) and the sale to the organization from which asset leasing and financial leasing companies took over the real estate are exempt from the Corporate Income Tax without a requirement for the property to be held for at least two years.

The following are the requirements for the transaction to be 100% exempt from Corporate Income Tax:

1. It should be a financial lease made in accordance with the Financial Leasing Law no. 6361,
2. The asset should be sold to financial leasing companies within the scope of the same law with a provision to be purchased back at the end of the contract period,
3. The equipment subject to the contract should be a real estate,
4. The sales price should be collected by the end of the second calendar year following the year of sale,
5. The sales revenue should be kept in a special fund account as a liability for a period of five years following the year of sale,
6. The sale income should be used in addition to the capital within these five years.
7. The institutions engaged in the sale and lease of securities and immovable property are not covered by this exemption.

- Value Added Tax (VAT) Exemption

Provided that it will be applied to the immovable property directly purchased from and leased back to the lessee by the financial leasing companies and that the ownership of the immovable property in question shall be transferred to the lessee at the end of the contract period,

1. The sale of the immovable properties to be leased to the lessee,
2. The leasing of the immovable properties to be leased to the sellers,
3. The transfer of the immovable properties to be leased

are exempt from the Value Added Tax.