By definition, leasing is a method of financing the acquisition of movable and immovable property. The leasing provider, on the basis of special contracts, is provided to the recipient of the lease with a certain fee and for a specified period of time. So, we can say that this is a contractual relationship that contains a non - transferable, time - limited right to use the leasing object. There are several leasing division criteria, so leasing can be divided into a variety of different types. One of the basic divisions is according to the content and characteristics of the business, which are operating and financial leasing. The difference between operating and financial leasing is that the operating leasing contract is shorter that the lifetime of the equipment, and in the case of financial leasing, the leasing recipient uses the bulk of the economic leasing life of the leasing facility. A leasing contract is an agreement whereby the leasing provider from the supplier of the leasing facility is obliged to finance the subject of the contract and to grant the right to use the leasing company for a specified period. This thesis analyzes the market movement in the Republic of Croatia during the period of 2013. to 2015.