In the course of transformations concerning agricultural ownership, leasing may turn out profitable. It makes purchase of land and buildings, as well as replacement of old machinery possible without investing own capital. Its greatest advantage is connected with the possibility of flexible instalment repayment, according to expected benefit from the use of things and from tax savings the scale of which depends on fiscal regulations. The paper focuses on the economic aspect of leasing. Financial calculations concerning agricultural investments proved leasing to be superior to bank credit. Moreover, it was noted that certain changes concerning leasing repayment, namely introduction of the so called "equal instalment", seem to be indispensable.