Under a lease, the customer has a choice at the end of the lease to purchase the equipment, extend the lease or return the equipment.

There are two cases that are eligible:

• Equipment imported by a vendor
• Equipment imported by the customer

Lease payments made to KF&E are tax deductible in the full amount.

• A ​juristic must have been properly registered and operated the business for at least three years, or has experience in a related business (those not meeting the criteria will be considered on a case-by-case basis).
  A juristic person ​must have at least three years of experience in a related business and have entered into a related hiring contract.
• Earning after expenses must be adequate for debt servicing.
• Not having record of default or being in the process of debt restructuring with a financial institution.

• National ID card
• House registration of the applicant
• Business Certificate (for a registered business)
• Financial statements for past three years as filed with the Revenue Department (balance sheets, statements of income, notes to financial statements)
  In case of a private individual: bank statement(s) for one year past
• Latest sales turnover report filed with the Revenue Department (Form PhorPhor. 30).​