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How car lease payments are calculated

A lease payment has two parts: a depreciation fee (the vehicle’s expected drop in value spread across the term) and a finance fee (like interest, based on the lease’s ‘money factor’). Sales tax is then applied to the total.

The formula

Depreciation Fee = (Cap Cost – Residual Value) / Term. Finance Fee = (Cap Cost + Residual Value) × Money Factor. Adding these two gives your base monthly payment before tax. Tip: multiply a money factor by 2400 to convert it to an approximate annual interest rate.

This calculator provides a general estimate for planning purposes. Actual dealer quotes may include additional fees, acquisition costs, and rounding not captured here.

Last reviewed August 2026