When it boils down to price, cloth seats will generally be more affordable. Drivers on a tight budget would be wise to stick to cloth seats, especially if choosing leather would put the car out of your price range.
Cloth seats will also warm up and stay cooler longer than leather.
While leather seats may be more expensive and take longer to provide a change in temperature, they offer their own benefits too. Leather will generally offer a higher resale value, allowing drivers who spend more to get more back later on.
Leather upholstery is also easier to clean than cloth as it doesn’t absorb liquid. Cloth also has a habit of trapping bad odors while leather is less likely to trap any odors at all.