Leasing (number 114 in table 5) gives rise to the collection of a fee proportional to the amount of the investment, according to the following scale:
| Base brackets | Rate applicable |
|---|---|
| 0 to €6,500 | 2.580% |
| From €6,500 to €17,000 | 1.064% |
| From €17,000 to €60,000 | 0.709% |
| Over €60,000 | 0.532% |