English | 中文

Singapore Government

GovernmentCitizen & ResidentsBusinessNon-Residents
CONTACT INFO    FEEDBACK    SITE MAP 
   HOME      ABOUT US     NEWS    EVENTS     NEWSLETTERS    HOW-TO GUIDES     RESOURCE LIBRARY     e-SERVICES    ASK US     A-Z GOVT LINKS
  Managed by

 
HELPDESK   enterpriseone@spring.gov.sg  
Loans (borrow money)

Contact a Business Consultant  
 
    
Operating Lease Vs. Hire Purchase

Leasing (renting) is a good option for businesses that need equipment for short periods of time.

What Is An Operating Lease?
When Is Leasing A Good Option?
What Are The Benefits Of Leasing?
When Is Hire Purchase A Better Option?
How Does A Lease Or Hire Purchase Affect My Taxes?


What Is An Operating Lease?

  • An operating lease is a rental agreement. Usually it refers to the rental of an asset or equipment over a short period of time.
  • At the end of the lease, you return the asset or equipment to the leasing company.

back to top

When Is Leasing A Good Option?

  • Leasing is a good option for businesses that need equipment for short periods of time.

    • For instance, you may require a special machine for a project. After the project, you will have no need for the machine.
       
    • In such cases, it would be more cost effective to lease the machine for the duration of the project instead of purchasing it.

  • Increasingly, many small businesses are beginning to lease computers, photocopiers and fax machines.

  • Not only does it help to reduce the upfront cash needed to purchase these items, but it also shifts the responsibility and cost of maintenance and servicing to the supplier.

back to top

What Are The Benefits Of Leasing?

  • You do not need large sums of cash to acquire equipment you need for only short periods.
  • The rental you pay is fixed, making it easier to draw up a budget and project your cash flow.
  • By leasing, the responsibility of maintaining and servicing the equipment falls on the person renting the equipment to you.
  • You can always rent the latest and most advanced equipment or assets as and when you need them.

back to top

When Is Hire Purchase A Better Option?

  • Hire purchase is a better option when you need to use the equipment or asset frequently e.g. delivery vans.
  • Hire purchase allows you to eventually own the equipment as opposed to purely renting the equipment.
  • In leasing, you can only rent the item if it is available. If your business depends on an equipment or asset, you cannot afford to lease.

See:

Hire Purchase Loans

back to top

How Does A Lease Or Hire Purchase Affect My Taxes?

  • When you lease, the costs of rental can be treated as business expenses.
  • When you take up a hire purchase, you are effectively purchasing the asset. It is treated as a capital expenditure.

See:

Taxes & GST

back to top