Total company tax if you sell in year N — T2 in Melun — SCI à l’IS · ID 01SCI ISIS at Exit Ledger (Cum IS at Exit)
This page shows how much company tax is due in total if you sell in a given year, with the profit on the sale taxed in the same brackets as the yearly profit. Result if you sell in year 1: €0.
Where each number comes from
Each link opens the page that calculates that figure.
- Profit on the sale (capital gain) Capital Gain
- Profit the tax office sees, including the sale Pool with Sale
- Profit the tax office sees (cumulative) Cumulative Pool
- Profit on the sale (capital gain) Capital Gain
- Profit after allowed deductions Taxable Profit
Part 1. Capital Gain (reference)
The untaxed capital gain this bracket call is pooled with — full derivation of it (sale price, agency fee, loan payoff costs, depreciation-adjusted net book value) lives on its own page.
Part 2. From the profit including the sale to the amount taxed at salePool with Sale → Taxable Base with Sale
The Profit → Taxable Profit build-up lives on its own Taxable Profit page, and the IS Ledger page picks it up from there into its own Cumulative Pool. This table picks up one step further still: the capital gain is added to the pool, and only what takes the pool above the highest level it had reached before is taxed (the Taxable Base with Sale — a loss carried forward is filled first) — the Pool with Sale derivation also has its own Pool with Sale page.
Year 1: pool with the sale = −€18,056.80 − €3,650.67 (the capital gain) = −€21,707.47; taxable base = max(€0, −€21,707.47 − €0.00 (highest pool before this year)) = €0.00.
| Year | Highest pool before this year1 | Pool with Sale2 | Taxable Profit3 | Capital Gain4 | Taxable Base with Sale (loss-floored)5 |
|---|---|---|---|---|---|
| 1 | €0 | -€21,707 | -€147 | -€3,651 | €0 |
| 2 | €0 | -€18,017 | -€38 | €77 | €0 |
| 3 | €0 | -€14,213 | €73 | €3,809 | €0 |
| 4 | €0 | -€10,292 | €185 | €7,545 | €0 |
| 5 | €0 | -€6,254 | €298 | €11,285 | €0 |
| 6 | €0 | -€2,098 | €413 | €15,028 | €0 |
| 7 | €0 | €2,180 | €530 | €18,775 | €2,180 |
| 8 | €0 | €6,579 | €648 | €22,527 | €6,579 |
| 9 | €0 | €11,102 | €768 | €26,282 | €11,102 |
| 10 | €0 | €15,751 | €889 | €30,041 | €15,751 |
| 11 | €0 | €20,527 | €1,013 | €33,805 | €20,527 |
| 12 | €0 | €25,432 | €1,138 | €37,572 | €25,432 |
| 13 | €0 | €30,468 | €1,264 | €41,344 | €30,468 |
| 14 | €0 | €35,637 | €1,393 | €45,120 | €35,637 |
| 15 | €0 | €40,940 | €1,523 | €48,900 | €40,940 |
| 16 | €0 | €46,379 | €1,655 | €52,684 | €46,379 |
| 17 | €0 | €51,957 | €1,789 | €56,473 | €51,957 |
| 18 | €0 | €57,675 | €1,925 | €60,266 | €57,675 |
| 19 | €0 | €63,535 | €2,063 | €64,064 | €63,535 |
| 20 | €0 | €69,539 | €2,202 | €67,866 | €69,539 |
| 21 | €1,673 | €75,690 | €2,344 | €71,672 | €74,016 |
| 22 | €4,018 | €81,988 | €2,488 | €75,483 | €77,971 |
| 23 | €6,505 | €88,438 | €2,634 | €79,298 | €81,932 |
| 24 | €9,139 | €95,040 | €2,782 | €83,119 | €85,901 |
| 25 | €11,921 | €101,797 | €2,932 | €86,943 | €89,876 |
Part 3. How the tax brackets applyThe Bracket Call (Taxable Base → IS → Cum. IS)
Year 1: company tax at sale = the base with the sale is €0.00 — no tax this year: €0.00. Of it, due to the sale: €0.00 − €0.00 (this year's tax without a sale) = €0.00.
| Year | Taxable Base with Sale (loss-floored)1 | Company tax at sale (combined)2IS at Exit (combined) | Company tax paid through prior year (operating)3Cum. IS (operating, through prior year) | Total company tax if you sell4Cum. IS at Exit |
|---|---|---|---|---|
| 1 | €0 | €0 | €0 | €0 |
| 2 | €0 | €0 | €0 | €0 |
| 3 | €0 | €0 | €0 | €0 |
| 4 | €0 | €0 | €0 | €0 |
| 5 | €0 | €0 | €0 | €0 |
| 6 | €0 | €0 | €0 | €0 |
| 7 | €2,180 | €327 | €0 | €327 |
| 8 | €6,579 | €987 | €0 | €987 |
| 9 | €11,102 | €1,665 | €0 | €1,665 |
| 10 | €15,751 | €2,363 | €0 | €2,363 |
| 11 | €20,527 | €3,079 | €0 | €3,079 |
| 12 | €25,432 | €3,815 | €0 | €3,815 |
| 13 | €30,468 | €4,570 | €0 | €4,570 |
| 14 | €35,637 | €5,346 | €0 | €5,346 |
| 15 | €40,940 | €6,141 | €0 | €6,141 |
| 16 | €46,379 | €7,345 | €0 | €7,345 |
| 17 | €51,957 | €8,739 | €0 | €8,739 |
| 18 | €57,675 | €10,169 | €0 | €10,169 |
| 19 | €63,535 | €11,634 | €0 | €11,634 |
| 20 | €69,539 | €13,135 | €0 | €13,135 |
| 21 | €74,016 | €14,254 | €251 | €14,505 |
| 22 | €77,971 | €15,243 | €603 | €15,845 |
| 23 | €81,932 | €16,233 | €976 | €17,209 |
| 24 | €85,901 | €17,225 | €1,371 | €18,596 |
| 25 | €89,876 | €18,219 | €1,788 | €20,007 |