IFRS 16 Lease Calculator

Calculate lease liability, right-of-use asset, and generate a complete amortisation schedule instantly. Free, no signup required.

Lease Calculation Inputs

Enter your lease details below to calculate the initial recognition amounts

Regular lease payment (excluding variable payments)
How often payments are made
Total lease term including reasonably certain extensions
Implicit rate or incremental borrowing rate
When payments are due
Costs incurred to obtain the lease (optional)
Incentives received from the lessor (optional)
About This Calculator

This calculator uses IFRS 16 methodology to compute lease liability and ROU asset. Results are for educational purposes. For complex leases with variable payments, lease incentives, or restoration obligations, consult a professional or use dedicated software.

Calculation Results

Initial Lease Liability
0
Initial ROU Asset
0
Total Interest Expense
0
Total Payments
0

Amortization Schedule

Period Opening Balance Interest Expense Payment Principal Closing Balance

How the Calculation Works

Lease Liability = SUM( Payment / (1 + r)n )
Where: r = periodic discount rate, n = period number

Identify Lease Payments

Include fixed payments, in-substance fixed payments, and amounts expected to be payable under residual value guarantees.

Determine Discount Rate

Use the interest rate implicit in the lease if determinable. Otherwise, use the lessee's incremental borrowing rate.

Calculate Present Value

Discount each future lease payment to present value. The sum of these present values equals the initial lease liability.

Measure ROU Asset

Start with the lease liability, add initial direct costs and prepaid payments, then deduct any lease incentives received.

Guidance, Insights & Resources

Lease Liability Guide

Deep dive into lease liability measurement, discount rates, and subsequent measurement

ROU Asset Guide

Right-of-use asset initial measurement and subsequent depreciation

Discount Rate Guide

How to determine the appropriate discount rate for your leases

Need More Complex Calculations?

Rubli handles lease modifications, foreign currency, variable payments, and generates audit-ready reports automatically.