Operative leasing

Rental fees are deductible; transparent, predictable expenses; fleet tailored to the needs of the company – just a handful examples of what Budget’s operational leasing service offers. Due to a recent change in law, operational leasing – also known as long-term rental – is now the ideal financing form of corporate vehicle procurement, operation and management from accounting, financial and tax perspectives.

The strong and stable financial background is provided by Otokoc Otomotiv, sister company of the Turkish Koc Holding. It is the sole owner of the Budget license in Hungary.

Fleet manager declares the residual value of the vehicle (vehicle value at the end of contract) and all servicing fees at the launch of the contract. Hence the sale price of the vehicle at the end of contract and all incurred servicing fees become the liability of the fleet manager and not for the user.

The monthly rental fee is eligible to deduction as cost and in proportion to corporate-related use, VAT can also be reclaimed if the route records are maintained correctly.

The company does not need to spend its cash reserves on vehicles, which can instead be used to generate interest or improve the company’s core activities.

Daily management of all issues related to the operative fleet is handled by Budget. The fleet manager takes the burden off the shoulders of companies when it comes to insurance negotiations, accident claims, replacement cars, periodic and ad-hoc servicing and seasonal tire replacements.

Finances can be managed efficiently – e.g. by setting up the maturity and the mileage correctly, or by carefully selecting the extras and the appropriate car performance.


The investment value covers all expenses related to the registration of the vehicle.

Investment value
= Net vehicle procurement value + Registration tax
+ property acquisition tax + Handover fee (depreciation, interest)

  • Operation (flat-rate for maintenance and tires; other on-demand, regular services: assistance, fuel cards, replacement car, etc.)
  • Lessee can travel VAT-free, as VAT is refundable based on company usage
  • Insurances (compulsory, Casco, GAP, passenger insurance)
  • VAT of related services is also refundable
  • Taxes, admin fees, other services
  • All taxes related to the vehicle are paid by the lessee. These costs are included in the monthly fee.
  • Lessor can claim VAT refund on the vehicle
  • Full rental fee is eligible for deduction as costs. Amortization and its risks are born by the leaser.
  • Monthly fee is based on the vehicle’s net purchase price
  • The vehicle is not listed in the lessee’s books.
  • VAT content of vehicle’s residual value shall be paid by its final purchaser


  • You can choose the car that fits your needs the best.
  • You pay a monthly fixed fee based on contract terms, i.e. your costs are predictable.
  • You do not need to worry about selling the vehicle after the contract expires.
  • When selling the vehicle, the lessee is not burdened by administration.
  • All commission costs are covered by Budget.

All vehicles are covered by compulsory, theft and Casco insurance.

All vehicles are covered by compulsory, theft and Casco insurance.

Budget Hungary manages all administration duties related to insurance and Casco. All you need to do is providing us with an accident report form. The contract covers the compulsory and optional servicing fees (also set in contract), the vehicle performance and company car taxes.

We provide 1 fuel card for each vehicle upon request.

Our vehicles are covered by Europe Assistance in Europe and “Hozom-viszem” (Door-to-door servicing) in Azerbaijan .

Do not worry if your vehicle breaks down. Our vehicles are covered by Europe Assistance in Europe and “Hozom-viszem” (Door-to-door servicing) in Hungary.

Summer/winter tire replacement and storage is also managed by Budget Hungary.


We are flexible and communicate clearly

We have a stable and sound financial background

We build up a partnership and connect companies

We assign dedicated agents to all customers

We identify the best service providers in all fields and set up a contract with them.

We have a diverse mentality due to our international brand

We enjoy significant discounts at our suppliers due to our multinational background.

we utilize a carefully constructed background infrastructure to ensure quick and accurate implementation.

Budget car rental has hundreds of less-than-a-year-old vehicles of impeccable condition in its pool primarily for short-term rental services. Such a fleet also provides great flexibility in longer term leasing agreements, since they are accessible just in a few days’ time and even if a vehicle needs servicing, a replacement car is always readily available at any time of the day.


If you couldn’t find your ideal car yet, please fill our assessment form and our colleagues can offer you the best suited options which were personally designed for you.



On the link below you can check our discounted offers to our corporate customers, for less than 1 year term. Find our colleagues for more customized and personalized options, for yourself and for your company!

Price list


On the link below you will connect to our main short term car rental page, where you can rent easily by using our reservation engine.