calculate_sci_is_vs_ir
Calculate net result of SCI taxation under IS (corporate) vs IR (income tax) for French real estate investors. Input rental income, charges, tax bracket, and property value to compare regimes.
Instructions
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
TableJSON 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) | |
| marginal_tax_rate_pct | Yes | Shareholder marginal income tax rate in percent (e.g. 30, 41, 45) | |
| property_value | Yes | Property value for amortization calculation under IS |
Output Schema
TableJSON 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). | |
| formula | No | Human-readable formula or method used (e.g. "I=P·r·t", "Magnus formula"). | |
| source | No | Authoritative source for the rule or formula (e.g. "Article 197 CGI", "NF DTU 21"). | |
| reference_url | No | Link to a calcul2 page documenting the calculation in detail. |