A commercial car lease is one in which an individual or company leases a vehicle primarily for commercial or business purposes. Such leases are of the “open-end” type, not “closed-end” as are personal leases. See Types of Leases for more details.

Businesses typically lease vehicles for tax and accounting benefits. Generally, all vehicle expenses, including lease costs, can be used as tax deductions, to the extent that the vehicle is used for business or commercial purposes. Specific tax benefits cannot be generalized and depend very much on the specific circumstances of the business. Any business considering a car lease should consult with a tax accountant for advice.