Abstract: This paper proposes a new quantum mechanical model for the calculation of leakage currents. The model incorporates both variational calculus and the transfer matrix method to compute the subband energies and the life times of the inversion layer states. The use of variational calculus simplifies the subband energy calculation due to the analytical firm of the wave functions, which offers an attractive perspective towards the calculation of the electron mobility in the channel. The model can be extended to high-k dielectrics with several layers. Good agreement between experimental data and simulation results is obtained for metal gate capacitors.