Lease or buy IT infrastructure? The pros and cons at a glance

Can you lease IT infrastructure?

Leasing a car is perfectly normal. When it comes to IT, many organisations still think of buying: an investment in laptops, a new network or better Wi-Fi, followed by depreciation. Yet a large part of your IT can also be leased, or taken as a subscription. That raises questions. What is possible and what is not? Is it cheaper? And what does it mean for the accounts?

The answer depends on which part of the IT you mean. It helps to look at the building in layers, from the workplace to the cabling in the wall.

What can you lease?

• The workplace. Laptops, screens, phones and the equipment in meeting rooms are leased most often. They age quickly, move with employees and are easy to replace.
• The active network. Wi-Fi equipment, switches and firewalls can increasingly be taken as a service: equipment, management and replacement together, for a fixed monthly amount. This is also known as "network as a service".
• The passive infrastructure. Cabling, patch cabinets, the riser and the fibre in the building are fixed to the building and last much longer than equipment. They are almost always bought, by the building owner or by the tenant. Sometimes a provider owns part of the fibre.

The types of lease, explained simply

• Financial lease. You rent the equipment and pay it off in instalments. For tax purposes, you are the economic owner: you carry the risk, and at the end the equipment often becomes yours. It resembles buying with a loan.
• Operational lease. The leasing company remains the owner. You pay for the use, often with maintenance and replacement included. At the end, you return the equipment.
• Subscription or "as a service". A form of operational lease in which management and support are included in the price. You are really buying a service, not a device.

The advantages of leasing

• No large investment at once. The costs are spread over the term. That keeps money free for other things.
• Fixed monthly costs. You know in advance what you will pay, which makes budgeting easier.
• Replacement on time. At the end of the term, the equipment is replaced. You work less long with equipment that no longer receives updates, and security holes stay open for a shorter time.
• Maintenance and support. With an operational lease or a subscription, these are often included. If a device fails, the supplier arranges a replacement.
• Growing or shrinking. With a growing or changing team, it is often easier to add or return equipment.
• Reuse. Many leasing companies take equipment back and have it refurbished for a second life.

The disadvantages of leasing

• Often more expensive over the full term. You pay for financing, management and the supplier's margin. If you use equipment for a long time, buying is often cheaper.
• You are tied to a contract. Stopping early usually costs money. If your organisation shrinks, you sometimes keep paying for equipment you no longer use.
• Dependent on one supplier. With a subscription to your network, the supplier has a say in how quickly outages are fixed and what is possible.
• The end of the contract. You have to return equipment, arrange a new contract in time and make sure no data remains on returned devices.
• Not always a tax advantage. With an operational lease, you do not get an investment deduction.

Accounting and tax, in outline

For businesses in the Netherlands, a few main rules apply. This is not tax advice: the exact consequences depend on your contract and your organisation. Always discuss it with your accountant or tax adviser. Different rules apply in Belgium and Luxembourg.

• Investment deduction. With a financial lease, you are the economic owner and may qualify for an investment deduction, such as the Dutch small-scale investment deduction (KIA). With an operational lease, you as the lessee do not get an investment deduction. In 2026, the KIA is 28 percent for total investments of €2,901 to €71,683 per year, and business assets under €450 do not count.
• VAT. For VAT, a financial lease counts as a supply of goods: the VAT on all instalments together is charged at once when the contract is concluded. An operational lease counts as a service: VAT is charged on each instalment.
• The balance sheet. Under the Dutch accounting guidelines, a financial lease is included in the balance sheet. An operational lease often stays off it, with a disclosure. Under the international rules (IFRS 16), almost every lease is included in the balance sheet. Exceptions are a short lease of 12 months or less and low-value items, such as laptops, tablets and phones.

Lease or buy? An overview by component

There is no answer that applies to everything. This overview helps with a first choice:

• Laptops, screens and phones: often lease. They age quickly, and replacement and support are then taken care of.
• Meeting room equipment: often lease or as a service, especially if you have many rooms and want to replace quickly.
• Wi-Fi, switches and firewalls: it depends on your situation. If you have little IT knowledge in-house, a network as a service can give peace of mind. If you have a regular IT partner and a stable building, buying is often more favourable.
• Cabling, patch cabinets and fibre in the building: buy. They last a long time and belong to the building.

What to look for in the contract

• The term and what it costs to stop early or take less equipment.
• The repair time for an outage: how quickly is a device replaced, including outside office hours?
• What happens at the end: return, take over or extend, and at what price.
• Wiping data on returned equipment, with proof that it has been done.
• Updates and security: who makes sure the equipment stays up to date?
• Moving or leaving: what happens to the network if you move, or if a tenant leaves?

Tenant or landlord: who leases what?

In a rented building, there is another question: who owns the IT? Cabling and fibre often belong to the building and are then owned by the landlord. The active network and the workplaces usually belong to the tenant, or are leased by the tenant. A landlord who provides a network as a service to tenants needs to record clearly who the owner is and what happens when a tenant leaves. Read more about who is responsible for IT investments in a shell space, who arranges the IT in rented property and IT in the ROZ lease agreement.

Keeping track of leases and ownership

Whether you lease or buy, every choice has an end date. A lease contract expires, a warranty lapses and a manufacturer stops releasing updates. If you do not keep track, you will be caught out.

A pre-inspection shows what is currently in the building. With IT-Label Smart Control, your Certified Partner then keeps track of the end dates of contracts, warranties and updates. When an end date approaches, the block turns orange and you receive a reminder. The IT multi-year plan shows per year what needs to happen and roughly what it costs, whether you lease or buy. That way, you make a well-founded decision, in time. IT-Label's advice does not name brands or suppliers.

Frequently asked questions

Can I lease my entire IT infrastructure?

A large part, yes: workplaces, meeting room equipment and increasingly also Wi-Fi, switches and firewalls. The cabling and fibre in the building are almost always bought, because they belong to the building and last a long time.

Is leasing cheaper than buying?

Usually not over the full term, because you also pay for financing and management. Leasing can be more favourable if you would otherwise keep equipment too long, or if maintenance and replacement are already included. Always compare the total costs over the same period.

What is the difference between a financial lease and an operational lease?

With a financial lease, you are the economic owner and pay off the equipment in instalments. With an operational lease, the leasing company remains the owner and you pay for the use, often with maintenance included. That difference matters for tax and accounting.

Do I get an investment deduction with a lease?

With a financial lease, you may qualify for an investment deduction, such as the KIA, because you are the economic owner. With an operational lease, you do not: as the lessee, you get no investment deduction. Have your situation checked by your adviser.

What happens to my data when I return equipment?

That depends on the contract. Agree that the supplier wipes all data securely and gives you proof. Do this in advance, not only when you return the equipment.

Lease or buy, with an overview

Would you like to know what IT is in your building, and when contracts and equipment expire? Request a pre-inspection or explore Smart Control. Want to stay informed about the digital quality of buildings? Subscribe to the newsletter.

Sources: Dutch Tax Administration, small-scale investment deduction 2026; Dutch Tax Administration, VAT on leases; Dutch Tax Administration knowledge group, investment facilities with a financial lease; IFRS 16 Leases, paragraphs 5 to 8 and B3 to B8; Dutch Accounting Standards, Guideline 292 Leasing. Checked on 20 October 2026. The official texts always take precedence.