Total company tax if you sell in year N — Furnished flat-share in Melun — SCI à l’IS · ID 04SCI 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 25: €45,113.
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 25: pool with the sale = €200,233.34 + €72,019.47 (the capital gain) = €272,252.82; taxable base = max(€0, €272,252.82 − €187,004.97 (highest pool before this year)) = €85,247.85.
| Year | Highest pool before this year1 | Pool with Sale2 | Taxable Profit3 | Capital Gain4 | Taxable Base with Sale (loss-floored)5 |
|---|---|---|---|---|---|
| 1 | €0 | -€21,718 | €4,570 | -€14,444 | €0 |
| 2 | €0 | -€12,837 | €4,821 | -€10,384 | €0 |
| 3 | €0 | -€3,691 | €5,080 | -€6,319 | €0 |
| 4 | €2,627 | €5,710 | €5,333 | -€2,250 | €3,083 |
| 5 | €7,960 | €15,361 | €5,577 | €1,824 | €7,401 |
| 6 | €13,537 | €25,268 | €5,829 | €5,902 | €11,731 |
| 7 | €19,366 | €35,438 | €6,087 | €9,985 | €16,072 |
| 8 | €25,453 | €45,877 | €6,689 | €13,736 | €20,425 |
| 9 | €32,141 | €56,593 | €6,959 | €17,492 | €24,451 |
| 10 | €39,101 | €67,591 | €7,238 | €21,252 | €28,490 |
| 11 | €46,339 | €78,879 | €7,523 | €25,017 | €32,541 |
| 12 | €53,862 | €90,467 | €7,817 | €28,788 | €36,605 |
| 13 | €61,679 | €102,360 | €8,119 | €32,563 | €40,682 |
| 14 | €69,797 | €114,569 | €8,429 | €36,343 | €44,772 |
| 15 | €78,226 | €127,102 | €8,747 | €40,129 | €48,876 |
| 16 | €86,973 | €139,967 | €9,661 | €43,334 | €52,994 |
| 17 | €96,634 | €153,171 | €9,993 | €46,544 | €56,537 |
| 18 | €106,627 | €166,721 | €10,335 | €49,759 | €60,094 |
| 19 | €116,962 | €180,629 | €10,687 | €52,980 | €63,666 |
| 20 | €127,649 | €194,903 | €11,048 | €56,206 | €67,254 |
| 21 | €138,697 | €209,474 | €11,415 | €59,362 | €70,777 |
| 22 | €150,112 | €224,480 | €11,847 | €62,522 | €74,369 |
| 23 | €161,959 | €239,936 | €12,293 | €65,684 | €77,977 |
| 24 | €174,252 | €255,855 | €12,753 | €68,850 | €81,603 |
| 25 | €187,005 | €272,253 | €13,228 | €72,019 | €85,248 |
Part 3. How the tax brackets applyThe Bracket Call (Taxable Base → IS → Cum. IS)
Year 25: company tax at sale = 15.00% × min(€85,247.85, €42,500.00) + 25.00% × max(€85,247.85 − €42,500.00, €0) = €6,375.00 + €10,686.96 = €17,061.96. Of it, due to the sale: €17,061.96 − €1,984.26 (this year's tax without a sale) = €15,077.71.
| 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 | €3,083 | €462 | €394 | €857 |
| 5 | €7,401 | €1,110 | €1,194 | €2,304 |
| 6 | €11,731 | €1,760 | €2,031 | €3,790 |
| 7 | €16,072 | €2,411 | €2,905 | €5,316 |
| 8 | €20,425 | €3,064 | €3,818 | €6,882 |
| 9 | €24,451 | €3,668 | €4,821 | €8,489 |
| 10 | €28,490 | €4,273 | €5,865 | €10,139 |
| 11 | €32,541 | €4,881 | €6,951 | €11,832 |
| 12 | €36,605 | €5,491 | €8,079 | €13,570 |
| 13 | €40,682 | €6,102 | €9,252 | €15,354 |
| 14 | €44,772 | €6,943 | €10,470 | €17,413 |
| 15 | €48,876 | €7,969 | €11,734 | €19,703 |
| 16 | €52,994 | €8,999 | €13,046 | €22,045 |
| 17 | €56,537 | €9,884 | €14,495 | €24,379 |
| 18 | €60,094 | €10,774 | €15,994 | €26,768 |
| 19 | €63,666 | €11,667 | €17,544 | €29,211 |
| 20 | €67,254 | €12,563 | €19,147 | €31,711 |
| 21 | €70,777 | €13,444 | €20,804 | €34,249 |
| 22 | €74,369 | €14,342 | €22,517 | €36,859 |
| 23 | €77,977 | €15,244 | €24,294 | €39,538 |
| 24 | €81,603 | €16,151 | €26,138 | €42,289 |
| 25 | €85,248 | €17,062 | €28,051 | €45,113 |