Compare full lease cost fairly

Short answer #

Add every certain contract payment and plausible return cost. Do not merely divide by months: compare the same use period and mileage with the net depreciation of buying.

Important variables #

• Equal holding period and mileage
• Net sale proceeds and contract cost
• Energy, maintenance and insurance
• Liquidity and finance rate

Worked example #

€399 × 36 months plus €3,500 upfront and €1,190 delivery equals €19,054 before excess mileage and return cost.

Break-even: What changes the result? #

Test the main driver as a cautious, central and optimistic range. Also check whether the ranking reverses at a crossover or remains robust across the range.

Common mistakes #

• Comparing monthly payments only
• Treating resale as certain
• Omitting one-offs or mileage

Sources & assumptions

• Bundesministerium der Finanzen — Steuerbefreiung für Elektroautos (2026-08-17)
• RATIOXA — Methodology and formulas (2026-08-17)