Labuan financial business activities
Labuan leasing licence
A Labuan leasing licence permits leasing business to be carried on in, from or through Labuan, and is widely used for aircraft, vessel and heavy-equipment leasing structures.
Leasing is one of the licensed activities under the Labuan Financial Services and Securities Act 2010. It is commonly used for cross-border asset leasing — aviation, marine and industrial equipment — where the asset, the lessor and the lessee sit in different jurisdictions.
Each subsequent lease transaction typically requires its own approval, so leasing licensees have an ongoing relationship with Labuan FSA rather than a one-off application. Having a licensed trust company that files routinely matters more here than in most sectors.
What to expect
| Governing law | Labuan Financial Services and Securities Act 2010 |
|---|---|
| Typical assets | Aircraft, vessels, plant, machinery and other heavy equipment |
| Per-transaction approval | Subsequent leasing transactions generally require Labuan FSA approval |
| Physical presence | A Labuan operational office is required |
| Economic substance | Applies, with thresholds set by activity |
| Capital | Set by Labuan FSA — confirmed in writing at pre-assessment |
How we help
- Pre-assessment of the proposed business activity against Labuan FSA's criteria
- Advice on the latest regulatory and statutory requirements for the licence
- Preparation of the application, business plan and supporting documents
- Managing your interaction with Labuan FSA throughout the assessment
- Incorporating and maintaining the licensed entity itself — registered office, resident secretary, statutory records
- Post-licensing compliance: economic substance, reporting, accounting and audit
- Filing subsequent leasing transaction approvals as the business grows
Frequently asked questions
Do we need approval for every lease?
Subsequent leasing transactions generally require approval from Labuan FSA. We handle these filings as part of ongoing support rather than treating the licence as a one-off event.
Speak to us
We are the licensed trust company, so the advice and the filing come from the same place.
Talk to our KonsultanSources
The primary documents this page relies on, linked to the authority that issued them. If one has moved, tell us and we will correct it.
- Labuan leasing business — Labuan FSA overview of the licensed activity (opens in a new tab)
Labuan FSA · Regulator
Labuan FSA's own description of the leasing business framework.
- Guidelines for other Labuan businesses, including leasing (opens in a new tab)
Labuan FSA · Guideline
Leasing sits under Labuan FSA's 'other businesses' guidelines.
- Acts administered by Labuan FSA — including the Labuan Companies Act 1990, the Labuan Business Activity Tax Act 1990 and the Labuan Financial Services and Securities Act 2010 (opens in a new tab)
Labuan FSA · Legislation
Last reviewed 4 August 2026
Whilst considerable care has been taken to ensure the information contained within this page is accurate and up to date, no warranty is given as to the accuracy or completeness of any information and no liability is accepted for any errors or omissions in such information. The information given in this page is based on our present understanding of the current laws, guidelines and regulations and may therefore be subject to change without notice.
Ready when you are
Talk to the firm that holds the licence.