Leasing is one of the options for acquiring machinery and equipment, light and heavy vehicles, aircraft, property and vessels, etc. These transactions attract tax breaks, with a consequent reduction in costs. The installments paid are fully deductible from PIS and COFINS tax-base, being booked as Income and Social Contribution Tax-deductible expenses.

Furthermore, leasing accrues Service Tax (ISS), which is less than the IOF tax levied on other types of financing.