SCI subject to corporate tax: definition and comparison
How a French SCI taxed under corporate tax works, and when it may be preferable to an income-tax SCI in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
SCI subject to corporate tax: definition and comparison
Updated March 2026 - A French SCI taxed under corporate tax can improve yearly cash-flow taxation thanks to depreciation, but it changes accounting requirements and exit taxation.
- ▸IR SCI is often simpler and more transfer-friendly.
- ▸IS SCI can be stronger for long-term capitalisation and reinvestment.
Related reading: SCI IS or IR, Holding vs SCI and real estate tax consultation.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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