calculate_sci_is_vs_ir
Compare SCI taxation under IS (corporate tax) vs IR (income tax). Use for French real-estate investors choosing tax regime. Inputs: rental income, charges, owner tax bracket. Returns net result under each regime. See list_bundles for related 'immobilier' calculators.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| annual_rent | Yes | Annual gross rental income in EUR | |
| annual_charges | Yes | Annual deductible charges in EUR (management fees, interest, maintenance) | |
| property_value | Yes | Property value for amortization calculation under IS | |
| marginal_tax_rate_pct | Yes | Shareholder marginal income tax rate in percent (e.g. 30, 41, 45) |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| result | No | Computed result. Object whose fields depend on the tool (e.g. {tax, marginal_rate, brackets} for tax tools, {volume_l, gallons} for volume tools). | |
| source | No | Authoritative source for the rule or formula (e.g. "Article 197 CGI", "NF DTU 21"). | |
| formula | No | Human-readable formula or method used (e.g. "I=P·r·t", "Magnus formula"). | |
| reference_url | No | Link to a calcul2 page documenting the calculation in detail. |