Lease Liability Calculator
Under IFRS 16, lessees must recognise a lease liability measured at the present value of future lease payments not yet paid at the commencement date.
This calculator applies the present value methodology in IFRS 16 paragraphs 26–28 to determine the initial lease liability and corresponding right-of-use asset for fixed-payment leases.
Amount per payment period
Use lessee's IBR if implicit rate not determinable (IFRS 16 §26)
Added to ROU asset at commencement (IFRS 16 §24c)
How it works
Enter your lease payment amount, payment frequency, lease term in months, and the discount rate (lessee's incremental borrowing rate if the implicit rate is not determinable — IFRS 16 §26).
The calculator discounts all future lease payments to present value using the effective interest method and outputs the initial lease liability, right-of-use asset, and a period-by-period amortisation schedule tied to IFRS 16 §36–37.