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 15: €6,141.

Where each number comes from

Each link opens the page that calculates that figure.

  1. Profit on the sale (capital gain) Capital Gain
    1. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
  2. Profit the tax office sees, including the sale Pool with Sale
    1. Profit the tax office sees (cumulative) Cumulative Pool
    2. Profit on the sale (capital gain) Capital Gain
  3. 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 15: pool with the sale = −€7,960.13 + €48,900.10 (the capital gain) = €40,939.97; taxable base = max(€0, €40,939.97 − €0.00 (highest pool before this year)) = €40,939.97.

YearHighest pool before this year1Pool with Sale2Taxable Profit3Capital Gain4Taxable 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 15: company tax at sale = 15.00% × min(€40,939.97, €42,500.00) + 25.00% × max(€40,939.97 − €42,500.00, €0) = €6,141.00 + €0.00 = €6,141.00. Of it, due to the sale: €6,141.00 − €0.00 (this year's tax without a sale) = €6,141.00.

Company tax at sale (Year 15)€6,141IS at Exit
Company tax on the sale profit (of which) (Year 15)€6,141IS on Gain, decomposition
Total company tax if you sell (Year 15)€6,141Cum. IS at Exit
YearTaxable Base with Sale (loss-floored)1Company 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