In a market economy, leasing, as a modern form of lease, is a type of business activity aimed at investing financial assets of leasing companies, acquiring modern equipment and transferring this property to the lessee. The importance of leasing for economic entities is due to the fact that the lessor invests money without exposing himself to maximum risks, and the lessee acquires the property necessary for him if he does not have large funds or if he does not need to resort to buying too expensive property. At the same time The industry is poorly understood in terms of development prospects. In this regard, the article analyzes the concept of leasing and its economic essence. The basics of the origin of leasing in the world and the Republic of Moldova are studied, on the basis of which the basic concepts, stages and participants of this process are highlighted. The dynamics of the number of leasing operations is presented. It has been established that the leasing services market in the Republic of Moldova has proved its viability and competitiveness along with other methods of financing investments. The advantages and disadvantages of leasing are described. It was established that the relevance of the development of leasing in the Republic of Moldova is primarily due to the condition of the equipment fleet and the possibility of its renewal, which is primarily due to their high cost.