When it comes to choosing the right vehicle for your business lease, there are a lot of factors that you need to consider. You’ll need to think about your budget, as well as the tax implications. In the UK, EVs and PHEVs are particularly corporation tax-friendly, so we always recommend choosing an electric car for your business lease! So, what are the best business lease cars that perfectly blend performance, practicality and prestige?
At Morgan Highfield & Land, our top pick for this year for business contract hire is the Porsche Taycan. Fast and fun to drive, with high-end craftsmanship, advanced features and a very decent electric range, it’s the perfect choice if you need a business lease car for business and personal use!
Our runner-up is the Tesla 3 – great for tech-savvy business lease car drivers who want access to the Tesla Supercharger network and outstanding range. Both cars are 100% corporation tax-deductible because their CO₂ emissions are less than 50g/km.
Keep reading for a detailed rundown of the best business vehicle leasing options – ranked, rated and reviewed by our luxury car experts.
The 10 Best Business Vehicle Leasing Options- Ranked, Rated & Reviewed
To help you choose the best vehicle for your business lease, we’ve only chosen EVs or PHEVs which meet the government definition of low emissions (50g/km or less), making them 100% tax deductible! The luxury car experts at Morgan Highfield & Land have rounded up the top ten cars for business leasing in 2025, focusing on high-end interiors, innovative technology and first-class performance.
What are Our Ranking Factors?
In 2025, we understand exactly what a modern driver looks for in a luxury business lease car:
- Performance – engine, handling and ride quality
- Design – striking, high-end interior and exterior
- Driving experience – fun and engaging, with plenty of acceleration to get you from A to B in style
- Practicality – boot space, leg room and space for passengers
- Technology – infotainment system, advanced safety features and navigation
With EVs and PHEVs now the best choice for business lease to lower your corporation tax, we also know that they care about:
- Ultra-fast charging
- EV range
- Battery technology
To build this list, we have weighted every business lease car’s performance, looks, features and EV range, as well as considered tax implications and lease price, to find YOU the best luxury business lease cars available in the UK, today.
Let’s get into the list.
1. Porsche Taycan
Tax Deductible: 100% tax deductible
Business Lease: From £528 a month
EV Range: 372 – 422 miles
Prestige Factor: ★★★★★ (5/5)
Morgan Highfield & Land’s Recommendation: “Top choice for businesses who value high-end looks and the performance to match”.
Pros
- High-end interior craftsmanship and advanced infotainment technology
- Powerful acceleration and handling – fast and fun to drive
- Capacity for ultra-fast charging
Cons
- Smaller boot space than its rivals
- Luxury comes at a cost – a higher monthly lease price than cheaper electric SUVs
- Feels a little heavy
Summary
The Porsche Taycan is the business lease vehicle for drivers who want to make a statement, without sacrificing pure speed, acceleration and power. It comes at a high monthly price tag, but the Taycan is worth every penny – it’s the perfect blend of luxury, performance and all-electric innovation.
View Porsche Taycan Lease Deals at Morgan Highfield & Land.
2. Tesla Model 3
Tax Deductible: 100% tax deductible
Business Lease: From £528 a month
EV Range: Up to 436 miles (Long Range Rear-Wheel Drive variant)
Prestige Factor: ★★★★☆ (4/5)
Morgan Highfield & Land’s Recommendation: “The best business lease car for tech-savvy UK drivers who cover a lot of miles”
Pros
- Outstanding EV range and Tesla Supercharger access
- High-tech performance and low running costs
- Advanced Autopilot and Full Self-Driving options
Cons
- Minimalist interior – may not feel as luxurious as more traditional luxury EVs
- Slightly firm ride that might not feel as inspiring as more ‘fun’ cars
- Lack of physical controls, plus no Android Auto or Apple CarPlay
Summary
The Tesla Model 3 is packed full of tech and is a surprisingly practical drive. When you factor in the long range and the convenience of Tesla’s Supercharger network, this is a first-class choice for drivers who value everyday usability, combined with the road status of a Tesla.
View Tesla Model 3 Lease Deals at Morgan Highfield & Land.
3. Mercedes-Benz C-Class C300e (PHEV)
Tax Deductible: 100% tax deductible
Business Lease: Please enquire for price
EV Range: Up to 68 miles
Prestige Factor: ★★★★½ (4.5/5)
Morgan Highfield & Land’s Recommendation: “Best for drivers who seek high-end luxury combined with the convenience of hybrid efficiency”
Pros
- 100% tax deductible and enough electric range to cover most commutes
- Comfortable ride with a pleasing interior and advanced tech features
- Ample space for passengers
Cons
- Less range than pure EVs
- Not as fun to drive as the comparable BMW 3 Series
- Less sporty handling than similar vehicles
Summary
The Mercedes-Benz C-Class C300e combines the premium features and styles that are synonymous with the Mercedes name, with the added practicality of a hybrid powertrain and a long enough electric range for most commutes. Add a beautifully designed interior, and this is likely to be highly popular for business lease drivers over the next few years.
View Mercedes-Benz C-Class Lease Deals at Morgan Highfield & Land.
4. Audi Q6 e-tron
Tax Deductible: 100% tax deductible
Business Lease: From £817 a month
EV Range (WLTP): Up to 392 miles
Prestige Factor: ★★★★☆ (4/5)
Morgan Highfield & Land’s Recommendation: “Surprisingly quick and powerful for a full-sized family SUV – a practical choice for business lease car drivers who want plenty of range and space”
Pros
- Impressive electric powertrain and range – great for longer trips
- Advanced technology and a spacious, high-end interior
- Comfortable and refined ride
Cons
- Price tag can be high, especially on top-spec models
- Limited rear visibility due to the design
- Poor efficiency compared to other EVs, due to its weight
Summary
The Audi Q6 e-tron offers an extremely compelling combination of range, performance, technology, space and a high-end interior. It ticks all the boxes for what makes a great business lease car, but it can feel a bit bulky, especially when manoeuvring around town.
View Audi Q6 e-tron Lease Deals at Morgan Highfield & Land.
5. Maserati Grecale Folgore
Tax Deductible: 100% tax deductible
Business Lease: From £975 a month
EV Range: Up to 310 miles
Prestige Factor: ★★★★★ (5/5)
Morgan Highfield & Land’s Recommendation: “The first fully electric Maserati – the best car for drivers who want lightning fast acceleration and Italian flair”
Pros
- High-quality interior materials and Italian styling
- Generous interior space – plenty of room for passengers and cargo
- Fun and engaging to drive, thanks to its quick acceleration
Cons
- Higher price tag due to the exclusivity of the Maserati badge
- Slower charging speeds compared to other EVs
- Lower range and efficiency than other electric SUVs
Summary
The Maserati Grecale Folgore offers a unique blend of performance and high-end exclusivity in the brand-new guise of a roomy all-electric SUV. Although the Grecale Folgore may not have the EV credentials to match some of its rivals, it makes an ideal business lease vehicle for those who want to make a bold statement wherever they are.
View Maserati Grecale Folgore Lease Deals at Morgan Highfield & Land.
6. BMW i5
Tax Deductible: 100% tax deductible
Business Lease: From £704 a month
EV Range: Up to 356 miles
Prestige Factor: ★★★★½ (4.5/5)
Morgan Highfield & Land’s Recommendation: “High-end luxury at a more attainable price point (but still high) than the i7 – classy, practical and a pleasure to drive”
Pros
- A top-tier luxury experience with a spacious interior
- Packed with cutting-edge technology
- Quick acceleration and a smooth, quiet ride
Cons
- Not as efficient as other EVs
- High price tag for a 5 Series
- Heavy for its size
Summary
The BMW i5 is an electric executive saloon that aims to combine performance with high-end styling and quick acceleration. Its high price tag might deter some, but it’s more engaging to drive than its main rival, the Mercedes EQE, making it a better choice for drivers who really value the time they spend behind the wheel.
View BMW i5 Lease Deals at Morgan Highfield & Land.
7. Porsche Macan Electric
Tax Deductible: 100% tax deductible
Business Lease: From £725 per month
EV Range: Up to 381 miles of range (Macan 4 model)
Prestige Factor: ★★★★½ (4.5/5)
Morgan Highfield & Land’s Recommendation: “A sporty all-electric SUV that blends its modern interpretation of Porsche design with high-tech EV innovation – ideal for professionals who value agility, style and high-end performance.”
Pros
- Sporty and responsive handling
- Premium interior with high-tech, innovative features
- Practical EV range – up to 381 miles on the Macan 4 model
Cons
- Less interior space than larger SUVs
- Slightly firmer ride, especially at lower speeds
- Lack of regen paddles may reduce driving engagement for some
Summary
The Macan Electric is Porsche’s first fully electric SUV, combining the bold performance and signature styling the brand is renowned for with cutting-edge EV engineering. The result is a sleek, stylish, and sporty SUV with an impressive electric range and a high-tech, driver-focused interior – ideal for both everyday usability and putting your foot down on the open road.
View Porsche Macan Electric Lease Deals at Morgan Highfield & Land.
8. Range Rover PHEV
Tax Deductible: 100% tax deductible
Business Lease: From £1,334 a month
EV Range: Up to 75 miles
Prestige Factor: ★★★★★(5/5)
Morgan Highfield & Land’s Recommendation: “Best luxury SUV for business lease car drivers who want off-roading capabilities and undeniable road presence, combined with the added benefit of an impressive electric-only range (for a PHEV).”
Pros
- Adjustable ride height for both on and off-road conditions
- Practical with a large boot space
- Luxury interior with advanced technology – the ultimate status symbol
Cons
- Size can be impractical in urban spaces
- High price tag – expected of a Range Rover
- Other rivals are sharper and more engaging to drive
Summary
The Range Rover PHEV combines all the prestige and status of the standard model, but still qualifies as low emissions for corporation tax purposes. With an unusually high electric range for a PHEV and rapid charging capabilities, the PHEV version is a first-class choice for drivers who want that unique Range Rover experience.
View Range Rover PHEV Lease Deals at Morgan Highfield & Land.
9. BMW iX
Tax Deductible: 100% tax deductible
Business Lease: From £742 a month
EV Range: Up to 426 miles (xDrive60 model)
Prestige Factor: ★★★★½(4.5/5)
Morgan Highfield & Land’s Recommendation: “The perfect choice for drivers who want a radically innovative business lease vehicle, with a long range, classy styling and a distinctive design”.
Pros
- Strong electric range
- High-tech features and a refined interior
- Smooth and quiet driving experience
Cons
- Big, heavy car but with excellent visibility
- Smaller boot space than competitors
- No front storage (frunk)
Summary
Spacious, fast and one of the quietest cars on the road, the BMW iX is a first-class choice for a business lease. Its cutting-edge tech features and impressive range make it a surprisingly practical choice. It’s not a cheap lease, but it’s an incredibly impressive car!
View BMW iX Lease Deals at Morgan Highfield & Land.
10. Polestar 2
Tax Deductible: 100% tax deductible
Business Lease: From £409 a month
EV Range: Up to 406 miles (Long Range Single Motor)
Prestige Factor: ★★★★☆(4/5)
Morgan Highfield & Land’s Recommendation: “Best business lease car for professionals who value sustainability, but still want a performance-oriented vehicle with a unique blend of high-tech features and minimalist Scandinavian styling”
Pros
- Clean and modern Scandinavian design
- Instrument cluster and easy-to-use infotainment system with Google Android Automotive
- Impressive real-world electric range, especially if you opt for the Long Range version
Cons
- Firm ride – might not be the most comfortable driving experience
- Limited head and rear legroom
- More expensive than other EVs on the market, especially the dual-motor variants
Summary
Polestar lacks the prestige that’s synonymous with Tesla, but with an incredibly impressive electric range (the Long Range variant obliterates the 400-mile barrier!), the Polestar 2 shouldn’t be ignored as a business car. Its sleek Scandinavian design, high-end build quality and innovative tech features make it a first-class choice for drivers who prefer an all-electric car with a less showy, sleeker appearance.
View Polestar 2 Lease Deals at Morgan Highfield & Land.
How to Pay Less Tax on Your Business Lease Vehicle
When it comes to paying less tax on your business lease vehicle, a range of costs can be reclaimed, helping to reduce your business expenses.*
Claiming Back VAT
Provided your company is VAT registered, you can claim 50% of the VAT on a car lease payment for a Business Contract Hire vehicle. This takes into account the vehicle being used for both business and personal use.
If the car is used solely for business purposes, you can claim up to 100% VAT back on the initial rental payment and monthly instalments. However, if the car’s CO₂ is greater than 50g/km, unreclaimed VAT is restricted to 85%. Only EVs or PHEVs with emissions below this threshold used solely for business purposes are eligible for 100% reclaimed VAT. All the cars we’ve highlighted in this blog meet this emissions threshold, so they are the best choice if you only need a contract hire car for business use.
Reclaim Lease Costs Through Corporation Tax
If you’re a limited company, you can claim up to 100% of your monthly business lease payments back through your corporation tax bill. However, the percentage of your business lease payments that you can claim depends on the emissions that your chosen business lease car produces:
- For cars with CO₂ emissions over 50g/km, only 85% of the lease cost is tax-deductible.
- If the CO₂ is 50g/km or less (all EVs and some PHEVs qualify), then 100% of lease costs are deductible.
Choosing an EV or a PHEV with low emissions is the best way to reduce your corporation tax bill.
Claim Back Mileage Costs and Maintenance Packages
Any excess mileage charges (when you exceed your contracted mileage) and maintenance costs are also VAT-recoverable (between 50 and 100%, depending on the usage and emissions) and can be offset against your annual tax bill.
*You should always seek the advice of a qualified tax professional or accountant before entering into a business contract hire agreement.
Luxury Business Leasing Deals from Morgan Highfield & Land
At Morgan Highfield & Land, we’re experts in prestige vehicle leasing, and we excel at finding the right lease vehicle for our business clients. Choosing the right business lease vehicle can be tricky – you’ll want to consider the tax implications, as well as the exterior design, how comfortable the interior is, the safety features and infotainment system…. If you’ve decided to go with an EV or PHEV (we’d recommend you do for the superior tax incentive!), there’s also the range to consider!
The experts at Morgan Highfield & Land are happy to help talk you through our range of business lease deals. We offer business lease deals for all the most popular luxury brands, including BMW, Maserati, Porsche, Audi, Polestar and Tesla. Check out our range of special offers for some inspiration.
Our business contract hire deals are always competitive, and we allow you to adjust your initial rental, contract hire term and annual mileage to best suit you and your business’s needs. Whatever your specifications, you can rely on the Morgan Highfield & Land team for all business leasing needs.
Disclaimer: This article does not consider your objectives, financial situation or needs. Before acting on any information, you should consider the appropriateness of the information provided and the nature of the relevant financial product, considering your objectives, financial situation, and needs.
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