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Car lease payment calculator

Calculate a monthly car lease payment from the price, residual value and money factor or APR, split into depreciation, finance charge and tax.

Updated Checked against 5 worked examples

$
$
Include any fees rolled into the lease.
$
%
months
Multiply by 2,400 for the approximate APR, an industry rule of thumb.
%
Try
Monthly payment
$
Monthly payment: $451.00
Shown to 2 decimal places, half-even
Payment before tax
$425.47
Depreciation charge per month
$297.22
Finance (rent) charge per month
$128.25
Sales tax per month
$25.53
Money factor
0.0025
Approximate APR
6%
Residual value
$20,300.00
Net capitalized cost
$31,000.00
Total cost of the lease
$18,236.02
Total finance charges
$4,617.00
Tax rules vary: some US states tax the full price or the down payment instead of each payment.

You pay $451.00 a month for 36 months: $297.22 covers the car's loss in value, $128.25 is the finance charge (about 6% APR) and $25.53 is tax. Buying the car at the end would cost the residual of $20,300.00.

What each payment covers

$451per month
Depreciation65.9%Finance charge28.4%Sales tax5.7%

Over the whole lease

Depreciation$10,700.00Finance charges$4,617.00Sales tax$919.02Down payment etc.$2,000.00Residual (buyout)$20,300.00
How it's calculated S
  1. APR from money factor

    APR=0.0025×2400=6%\text{APR} = 0.0025 \times 2400 = 6\%
  2. Net capitalized cost

    C=33,000.00−2,000.00=31,000.00C = 33{,}000.00 - 2{,}000.00 = 31{,}000.00
  3. Residual value

    R=58%×35,000.00=20,300.00R = 58\% \times 35{,}000.00 = 20{,}300.00
  4. Depreciation charge

    C−Rn=31,000.00−20,300.0036=297.22\frac{C - R}{n} = \frac{31{,}000.00 - 20{,}300.00}{36} = 297.22
  5. Finance charge

    (C+R)×MF=51,300.00×0.0025=128.25(C + R) \times MF = 51{,}300.00 \times 0.0025 = 128.25

    Adding C and R (rather than averaging them) is why the money factor is APR ÷ 2400 instead of ÷ 1200.

  6. Payment with tax

    (297.22+128.25)×(1+6%)=451.00(297.22 + 128.25) \times (1 + 6\%) = 451.00

About the car lease payment calculator

A lease payment has two parts. The depreciation charge spreads the car's expected loss in value, the net capitalized cost minus the residual value, evenly over the term. The finance (rent) charge is the money factor times the sum of the net capitalized cost and the residual. Sales tax, where it is charged on each payment, is added on top.

With the defaults, a 35,000 car negotiated to 33,000 with 2,000 down, a 58% residual of 20,300, a money factor of 0.0025 and a 36-month term, the payment is 297.22 of depreciation plus 128.25 of finance charge: 425.47 before tax and 451.00 with 6% tax.

Multiplying the money factor by 2,400 gives an approximate APR, 6% here. That conversion is an industry rule of thumb; no federal rule defines it. Acquisition and disposition fees, mileage overage and wear charges are not included unless you add them to the price.

Worked examples

33k car, 58% residual, money factor 0.0025, 36 months

MSRP (list price)
35,000
Negotiated price (gross capitalized cost)
33,000
Down payment, trade-in and rebates
2000
Residual given as
% of MSRP
Residual value (% of MSRP)
58%
Lease term
36 months
Rate given as
Money factor
Money factor
0.0025
Sales tax on the payment
6%
Depreciation charge per month
297.22
Finance (rent) charge per month
128.25
Payment before tax
425.47
Sales tax per month
25.53
Monthly payment
451.00
Approximate APR
6%
Total cost of the lease
18,236.02

Checked against: Python decimal (prec 50): (31000 − 20300)/36 + (31000 + 20300) × 0.0025, plus 6% tax

Same lease entered as 6% APR

MSRP (list price)
35,000
Negotiated price (gross capitalized cost)
33,000
Down payment, trade-in and rebates
2000
Residual given as
% of MSRP
Residual value (% of MSRP)
58%
Lease term
36 months
Rate given as
APR
APR
6%
Sales tax on the payment
6%
Money factor
0.0025
Finance (rent) charge per month
128.25
Monthly payment
451.00

Checked against: 6 / 2400 = 0.0025 (industry money-factor convention); payment as above

Federal Reserve rent-charge example

MSRP (list price)
25,000
Negotiated price (gross capitalized cost)
18,800
Down payment, trade-in and rebates
0
Residual given as
Amount
Residual value
12,350
Lease term
36 months
Rate given as
Money factor
Money factor
0.00354
Sales tax on the payment
0%
Finance (rent) charge per month
110.27
Net capitalized cost
18,800.00

Checked against: Federal Reserve Board leasing guide: 0.00354 × (18,800 + 12,350) = 110.27

Zero money factor

MSRP (list price)
35,000
Negotiated price (gross capitalized cost)
33,000
Down payment, trade-in and rebates
2000
Residual given as
% of MSRP
Residual value (% of MSRP)
58%
Lease term
36 months
Rate given as
Money factor
Money factor
0
Sales tax on the payment
0%
Finance (rent) charge per month
0.00
Monthly payment
297.22
Total finance charges
0.00

Checked against: Hand calculation: only depreciation, 10700 / 36

Questions

How is a car lease payment calculated?

Add the depreciation charge, (net capitalized cost − residual) ÷ months, to the finance charge, (net capitalized cost + residual) × money factor, then add any tax. For a net cost of 31,000, a residual of 20,300 and 36 months, depreciation is 10,700 ÷ 36 = 297.22 and the finance charge is 51,300 × 0.0025 = 128.25, so the payment is 425.47 before tax.

How do you convert a money factor to an APR?

Multiply the money factor by 2,400: 0.0025 × 2,400 = 6%. To go the other way, divide the APR by 2,400, so 4.8% is a money factor of 0.002. The Federal Reserve notes that no federal standard defines this conversion; it is an industry rule of thumb, and the lease contract's rent charge is the figure that counts.

How does the residual value affect a lease payment?

A higher residual lowers the payment, because you pay only for the value the car loses during the lease. On the default 35,000 car, a 55% residual (19,250) gives a payment of 479.13 with tax, 58% gives 451.00 and 62% gives 413.49. The residual is usually also the buyout price at the end of the lease, before any purchase-option fee.

Is it better to negotiate the price or put more money down on a lease?

Negotiate the price first. Cutting the price by 1,000 and putting 1,000 more down both lower the payment by 32.09 a month with 6% tax (30.28 before tax), but only the price cut keeps the 1,000 in your pocket: the total cost of the default lease falls to 17,080.62 against 18,080.62 with the extra down payment.

How accurate is the car lease payment calculator?

Accuracy depends on your inputs and the method's assumptions. Decimal arithmetic uses 50 significant digits, but estimates, numerical methods and source data can be less precise; the displayed rounding does not remove those limits. It is checked against 5 worked examples whose answers come from independent sources; for example, “33k car, 58% residual, money factor 0.0025, 36 months” is checked against Python decimal (prec 50): (31000 − 20300)/36 + (31000 + 20300) × 0.0025, plus 6% tax.

Where does the method come from?

Federal Reserve Board — Vehicle leasing: more information about the rent charge; Regulation M (12 CFR 1013) — Consumer leasing, Appendix A model forms.

About this calculator

payment=C−Rn⏟depreciation+(C+R)⋅MF⏟finance,MF=APR2400\text{payment} = \underbrace{\frac{C - R}{n}}_{\text{depreciation}} + \underbrace{(C + R)\cdot MF}_{\text{finance}},\qquad MF = \frac{\text{APR}}{2400}

Sources

  1. Federal Reserve Board — Vehicle leasing: more information about the rent charge
  2. Regulation M (12 CFR 1013) — Consumer leasing, Appendix A model forms

For planning only. Lenders, tax authorities and markets apply their own rounding, fees and rules; confirm figures with them before you commit.

Checked against references

5 worked examples with independently sourced answers ship with this calculator. They run in the test suite; you can run them here too.

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