Lease financing is a fledgling industry in Ukraine. Increasing demand from Ukrainian businesses for financing solutions for real estate, infrastructure, equipment and vehicles points towards strong growth in the sector in the coming years. This sets the signal for new, local companies and established international leasing providers to enter the marketplace, which will bring about greatly increased competition and a broader range of financing solutions for business customers and private individuals. At present the absence of a consistent body of leasing law and features of current tax law are acting as a brake on the development of the leasing market.