Company tax (IS) paid — map — T2 in Melun — SCI à l’IS · ID 01SCI IS
How the company tax (IS) of year 15 is calculated, with your numbers. The company is taxed as a whole: its taxable profit joins a running total, and a year is taxed only on what takes that total above the highest level it had reached before — so a loss is carried forward. The legal brackets then give the company tax.
- The company's running total → taxable base
- The legal brackets
- the result
Year 15: the running total is −€7,960, below its highest level so far (€0) — taxable base €0, no company tax; loss carried forward €7,960. Tax paid so far: €0.
What this calculation leaves out
- The running total and the brackets are the company’s; with one property, the company tax is all this property’s.
- The 15.00% reduced rate applies only under the conditions of CGI article 219 (turnover below €10 million, capital fully paid up, at least 75.00% held by individuals): the model assumes they are met. The €42,500 threshold is not prorated for a first financial year shorter or longer than 12 months.
- Each year’s tax is paid at the end of that year, out of the company’s savings account: it lowers next year’s account interest, never the same year’s.
- The tax on a sale (the capital gain joining the same running total) is calculated separately: total company tax if you sell in year N.
- Not modelled: the cap on the loss offset above €1 million of profit, and the optional carry-back.
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.