@novha/calc-engines 4.0.0 → 6.0.0

package/dist/types/capital-gains/uk/UKCapitalGainsServiceImpl.d.ts

@@ -0,0 +1,9 @@
+import { Result } from "../domain/types";
+import { UKCapitalGainsService } from "./UKCapitalGainsService";
+import { Input, Rules } from "./domain/types";
+export declare class UKCapitalGainsServiceImpl implements UKCapitalGainsService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+}

package/dist/types/capital-gains/uk/domain/types.d.ts

@@ -0,0 +1,10 @@
+export interface Rules {
+    annualExemption: number;
+    basicRate: number;
+    higherRate: number;
+    basicRateLimit: number;
+}
+export interface Input {
+    capitalGain: number;
+    totalTaxableIncome: number;
+}

package/dist/types/capital-gains/usa/USACapitalGainsService.d.ts

@@ -0,0 +1,4 @@
+import { Result } from "../domain/types";
+export interface USACapitalGainsService {
+    calculate(): Result;
+}

package/dist/types/capital-gains/usa/USACapitalGainsServiceImpl.d.ts

@@ -0,0 +1,10 @@
+import { Result } from "../domain/types";
+import { USACapitalGainsService } from "./USACapitalGainsService";
+import { Input, Rules } from "./domain/types";
+export declare class USACapitalGainsServiceImpl implements USACapitalGainsService {
+    private _input;
+    private _rules;
+    constructor(input: Input, rules: Rules);
+    calculate(): Result;
+    private applyBrackets;
+}

package/dist/types/capital-gains/usa/domain/types.d.ts

@@ -0,0 +1,26 @@
+import { Breakdown } from "../../domain/types";
+export interface LongTermBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+export interface Rules {
+    longTermBrackets: LongTermBracket[];
+    shortTermBrackets: LongTermBracket[];
+    netInvestmentIncomeTax: {
+        rate: number;
+        threshold: number;
+    };
+}
+export interface Input {
+    capitalGain: number;
+    totalTaxableIncome: number;
+    holdingPeriodMonths: number;
+}
+export interface Result {
+    capitalGainsTax: number;
+    netInvestmentIncomeTax: number;
+    totalTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/dist/types/corporate/index.d.ts

@@ -0,0 +1,15 @@
+import { USACorporateTaxServiceImpl as USACorporateTaxService } from './usa/USACorporateTaxServiceImpl';
+import { Input as USACorporateTaxInput, Rules as USACorporateTaxRules, Result as USACorporateTaxResult } from './usa/domain/types';
+import { GermanyCorporateTaxServiceImpl as GermanyCorporateTaxService } from './germany/GermanyCorporateTaxServiceImpl';
+import { Input as GermanyCorporateTaxInput, Rules as GermanyCorporateTaxRules, Result as GermanyCorporateTaxResult } from './germany/domain/types';
+import { UKCorporateTaxServiceImpl as UKCorporateTaxService } from './uk/UKCorporateTaxServiceImpl';
+import { Input as UKCorporateTaxInput, Rules as UKCorporateTaxRules, Result as UKCorporateTaxResult } from './uk/domain/types';
+import { AustraliaCorporateTaxServiceImpl as AustraliaCorporateTaxService } from './australia/AustraliaCorporateTaxServiceImpl';
+import { Input as AustraliaCorporateTaxInput, Rules as AustraliaCorporateTaxRules, Result as AustraliaCorporateTaxResult } from './australia/domain/types';
+import { SouthAfricaCorporateTaxServiceImpl as SouthAfricaCorporateTaxService } from './south-africa/SouthAfricaCorporateTaxServiceImpl';
+import { Rules as SouthAfricaCorporateTaxRules, Input as SouthAfricaCorporateTaxInput, Result as SouthAfricaCorporateTaxResult } from './south-africa/domain/types';
+import { FranceCorporateTaxServiceImpl as FranceCorporateTaxService } from './france/FranceCorporateTaxServiceImpl';
+import { Input as FranceCorporateTaxInput, Rules as FranceCorporateTaxRules, Result as FranceCorporateTaxResult } from './france/domain/types';
+import { CanadaCorporateTaxServiceImpl as CanadaCorporateTaxService } from './canada/CanadaCorporateTaxServiceImpl';
+import { Input as CanadaCorporateTaxInput, Rules as CanadaCorporateTaxRules, Result as CanadaCorporateTaxResult } from './canada/domain/types';
+export { USACorporateTaxService, USACorporateTaxInput, USACorporateTaxRules, USACorporateTaxResult, GermanyCorporateTaxService, GermanyCorporateTaxInput, GermanyCorporateTaxRules, GermanyCorporateTaxResult, UKCorporateTaxService, UKCorporateTaxInput, UKCorporateTaxRules, UKCorporateTaxResult, AustraliaCorporateTaxService, AustraliaCorporateTaxInput, AustraliaCorporateTaxRules, AustraliaCorporateTaxResult, SouthAfricaCorporateTaxService, SouthAfricaCorporateTaxInput, SouthAfricaCorporateTaxRules, SouthAfricaCorporateTaxResult, FranceCorporateTaxService, FranceCorporateTaxInput, FranceCorporateTaxRules, FranceCorporateTaxResult, CanadaCorporateTaxService, CanadaCorporateTaxInput, CanadaCorporateTaxRules, CanadaCorporateTaxResult };

package/dist/types/income-tax/index.d.ts

@@ -0,0 +1,15 @@
+import { CanadaIncomeTaxServiceImpl as CanadaIncomeTaxService } from './canada/CanadaIncomeTaxServiceImpl';
+import { ComputedIncomeTaxValues as CanadaComputedIncomeTaxValues, IncomeTaxRules as CanadaIncomeTaxRules } from './canada/domain/types';
+import { FranceIncomeTaxServiceImpl as FranceIncomeTaxService } from './france/FranceIncomeTaxServiceImpl';
+import { ComputedIncomeTaxValues as FranceComputedIncomeTaxValues, IncomeTaxRules as FranceIncomeTaxRules } from './france/domain/types';
+import { SouthAfricaIncomeTaxServiceImpl as SouthAfricaIncomeTaxService } from './south-africa/SouthAfricaIncomeTaxServiceImpl';
+import { ComputedIncomeTaxValues as SouthAfricaComputedIncomeTaxValues, IncomeTaxRules as SouthAfricaIncomeTaxRules } from './south-africa/domain/types';
+import { AustraliaIncomeTaxServiceImpl as AustraliaIncomeTaxService } from './australia/AustraliaIncomeTaxServiceImpl';
+import { ComputedIncomeTaxValues as AustraliaComputedIncomeTaxValues, IncomeTaxRules as AustraliaIncomeTaxRules } from './australia/domain/types';
+import { UKIncomeTaxServiceImpl as UKIncomeTaxService } from './uk/UKIncomeTaxServiceImpl';
+import { ComputedIncomeTaxValues as UKComputedIncomeTaxValues, IncomeTaxRules as UKIncomeTaxRules } from './uk/domain/types';
+import { USAIncomeTaxServiceImpl as USAIncomeTaxService } from './usa/USAIncomeTaxServiceImpl';
+import { ComputedIncomeTaxValues as USAComputedIncomeTaxValues, IncomeTaxRules as USAIncomeTaxRules } from './usa/domain/types';
+import { GermanyIncomeTaxServiceImpl as GermanyIncomeTaxService } from './germany/GermanyIncomeTaxServiceImpl';
+import { ComputedIncomeTaxValues as GermanyComputedIncomeTaxValues, IncomeTaxRules as GermanyIncomeTaxRules } from './germany/domain/types';
+export { CanadaIncomeTaxService, CanadaComputedIncomeTaxValues, CanadaIncomeTaxRules, FranceIncomeTaxService, FranceComputedIncomeTaxValues, FranceIncomeTaxRules, SouthAfricaIncomeTaxService, SouthAfricaComputedIncomeTaxValues, SouthAfricaIncomeTaxRules, AustraliaIncomeTaxService, AustraliaComputedIncomeTaxValues, AustraliaIncomeTaxRules, UKIncomeTaxService, UKComputedIncomeTaxValues, UKIncomeTaxRules, USAIncomeTaxService, USAComputedIncomeTaxValues, USAIncomeTaxRules, GermanyIncomeTaxService, GermanyComputedIncomeTaxValues, GermanyIncomeTaxRules, };

package/dist/types/index.d.ts

@@ -1,45 +1,7 @@
 export { CalculatorType } from './shared/domain/types';
-export { CanadaIncomeTaxServiceImpl as CanadaIncomeTaxService } from './income-tax/canada/CanadaIncomeTaxServiceImpl';
-export { CanadaMortgageServiceImpl as CanadaMortgageService } from './mortgage/canada/CanadaMortgageServiceImpl';
-export { ComputedIncomeTaxValues as CanadaComputedIncomeTaxValues, IncomeTaxRules as CanadaIncomeTaxRules, } from './income-tax/canada/domain/types';
-export { MortgageRules as CanadaMortgageRules, MortgageCalculationInput as CanadaMortgageCalculationInput, MortgageCalculationResult as CanadaMortgageCalculationResult, } from './mortgage/canada/domain/types';
-export { CanadaCorporateTaxServiceImpl as CanadaCorporateTaxService } from './corporate/canada/CanadaCorporateTaxServiceImpl';
-export { Input as CanadaCorporateTaxInput, Rules as CanadaCorporateTaxRules, Result as CanadaCorporateTaxResult, } from './corporate/canada/domain/types';
-export { FranceIncomeTaxServiceImpl as FranceIncomeTaxService } from './income-tax/france/FranceIncomeTaxServiceImpl';
-export { FranceMortgageServiceImpl as FranceMortgageService } from './mortgage/france/FranceMortgageServiceImpl';
-export { ComputedIncomeTaxValues as FranceComputedIncomeTaxValues, IncomeTaxRules as FranceIncomeTaxRules, } from './income-tax/france/domain/types';
-export { MortgageRules as FranceMortgageRules, MortgageInput as FranceMortgageInput, MortgageOutput as FranceMortgageCalculationResult, } from './mortgage/france/domain/types';
-export { FranceCorporateTaxServiceImpl as FranceCorporateTaxService } from './corporate/france/FranceCorporateTaxServiceImpl';
-export { Input as FranceCorporateTaxInput, Rules as FranceCorporateTaxRules, Result as FranceCorporateTaxResult, } from './corporate/france/domain/types';
-export { SouthAfricaIncomeTaxServiceImpl as SouthAfricaIncomeTaxService } from './income-tax/south-africa/SouthAfricaIncomeTaxServiceImpl';
-export { SouthAfricaMortgageServiceImpl as SouthAfricaMortgageService } from './mortgage/south-africa/SouthAfricaMortgageServiceImpl';
-export { ComputedIncomeTaxValues as SouthAfricaComputedIncomeTaxValues, IncomeTaxRules as SouthAfricaIncomeTaxRules, } from './income-tax/south-africa/domain/types';
-export { MortgageRules as SouthAfricaMortgageRules, MortgageInput as SouthAfricaMortgageInput, MortgageOutput as SouthAfricaMortgageOutput, } from './mortgage/south-africa/domain/types';
-export { SouthAfricaCorporateTaxServiceImpl as SouthAfricaCorporateTaxService } from './corporate/south-africa/SouthAfricaCorporateTaxServiceImpl';
-export { Rules as SouthAfricaCorporateTaxRules, Input as SouthAfricaCorporateTaxInput, Result as SouthAfricaCorporateTaxResult, } from './corporate/south-africa/domain/types';
-export { AustraliaIncomeTaxServiceImpl as AustraliaIncomeTaxService } from './income-tax/australia/AustraliaIncomeTaxServiceImpl';
-export { ComputedIncomeTaxValues as AustraliaComputedIncomeTaxValues, IncomeTaxRules as AustraliaIncomeTaxRules, } from './income-tax/australia/domain/types';
-export { AustraliaMortgageServiceImpl as AustraliaMortgageService } from './mortgage/australia/AustraliaMortgageServiceImpl';
-export { MortgageRules as AustraliaMortgageRules, MortgageInput as AustraliaMortgageInput, MortgageOutput as AustraliaMortgageOutput, } from './mortgage/australia/domain/types';
-export { AustraliaCorporateTaxServiceImpl as AustraliaCorporateTaxService } from './corporate/australia/AustraliaCorporateTaxServiceImpl';
-export { Input as AustraliaCorporateTaxInput, Rules as AustraliaCorporateTaxRules, Result as AustraliaCorporateTaxResult, } from './corporate/australia/domain/types';
-export { UKIncomeTaxServiceImpl as UKIncomeTaxService } from './income-tax/uk/UKIncomeTaxServiceImpl';
-export { ComputedIncomeTaxValues as UKComputedIncomeTaxValues, IncomeTaxRules as UKIncomeTaxRules, } from './income-tax/uk/domain/types';
-export { UKCorporateTaxServiceImpl as UKCorporateTaxService } from './corporate/uk/UKCorporateTaxServiceImpl';
-export { Input as UKCorporateTaxInput, Rules as UKCorporateTaxRules, Result as UKCorporateTaxResult, } from './corporate/uk/domain/types';
-export { UKMortgageServiceImpl as UKMortgageService } from './mortgage/uk/UKMortgageServiceImpl';
-export { MortgageRules as UKMortgageRules, MortgageInput as UKMortgageInput, MortgageOutput as UKMortgageOutput, } from './mortgage/uk/domain/types';
-export { USAIncomeTaxServiceImpl as USAIncomeTaxService } from './income-tax/usa/USAIncomeTaxServiceImpl';
-export { ComputedIncomeTaxValues as USAComputedIncomeTaxValues, IncomeTaxRules as USAIncomeTaxRules, } from './income-tax/usa/domain/types';
-export { USAMortgageServiceImpl as USAMortgageService } from './mortgage/usa/USAMortgageServiceImpl';
-export { MortgageRules as USAMortgageRules, MortgageInput as USAMortgageInput, MortgageOutput as USAMortgageOutput, } from './mortgage/usa/domain/types';
-export { USACorporateTaxServiceImpl as USACorporateTaxService } from './corporate/usa/USACorporateTaxServiceImpl';
-export { Input as USACorporateTaxInput, Rules as USACorporateTaxRules, Result as USACorporateTaxResult, } from './corporate/usa/domain/types';
-export { GermanyIncomeTaxServiceImpl as GermanyIncomeTaxService } from './income-tax/germany/GermanyIncomeTaxServiceImpl';
-export { ComputedIncomeTaxValues as GermanyComputedIncomeTaxValues, IncomeTaxRules as GermanyIncomeTaxRules, } from './income-tax/germany/domain/types';
-export { GermanyMortgageServiceImpl as GermanyMortgageService } from './mortgage/germany/GermanyMortgageServiceImpl';
-export { MortgageRules as GermanyMortgageRules, MortgageInput as GermanyMortgageInput, MortgageOutput as GermanyMortgageOutput, } from './mortgage/germany/domain/types';
-export { GermanyCorporateTaxServiceImpl as GermanyCorporateTaxService } from './corporate/germany/GermanyCorporateTaxServiceImpl';
-export { Input as GermanyCorporateTaxInput, Rules as GermanyCorporateTaxRules, Result as GermanyCorporateTaxResult, } from './corporate/germany/domain/types';
 export { IncomeTaxCalculatorSchema } from './income-tax/domain/types';
 export * from './income-tax/domain/types';
+export * as IncomeTax from './income-tax';
+export * as CorporateTax from './corporate';
+export * as CapitalGain from './capital-gains';
+export * as Mortgage from './mortgage';

package/dist/types/mortgage/france/FranceMortgageService.d.ts

@@ -1,4 +1,4 @@
 import { MortgageRules, MortgageInput, MortgageOutput } from './domain/types';
-export interface SouthAfricaMortgageService {
+export interface FranceMortgageService {
     calculate(input: MortgageInput, rules: MortgageRules): MortgageOutput;
 }

package/dist/types/mortgage/france/FranceMortgageServiceImpl.d.ts

@@ -1,4 +1,4 @@
-import { FranceMortgageService } from '../..';
+import { FranceMortgageService } from './FranceMortgageService';
 import { MortgageRules, MortgageInput, MortgageOutput } from './domain/types';
 export declare class FranceMortgageServiceImpl implements FranceMortgageService {
     private _input;

package/dist/types/mortgage/index.d.ts

@@ -0,0 +1,15 @@
+import { CanadaMortgageServiceImpl as CanadaMortgageService } from './canada/CanadaMortgageServiceImpl';
+import { MortgageRules as CanadaMortgageRules, MortgageCalculationInput as CanadaMortgageCalculationInput, MortgageCalculationResult as CanadaMortgageCalculationResult } from './canada/domain/types';
+import { FranceMortgageServiceImpl as FranceMortgageService } from './france/FranceMortgageServiceImpl';
+import { MortgageRules as FranceMortgageRules, MortgageInput as FranceMortgageInput, MortgageOutput as FranceMortgageCalculationResult } from './france/domain/types';
+import { SouthAfricaMortgageServiceImpl as SouthAfricaMortgageService } from './south-africa/SouthAfricaMortgageServiceImpl';
+import { MortgageRules as SouthAfricaMortgageRules, MortgageInput as SouthAfricaMortgageInput, MortgageOutput as SouthAfricaMortgageOutput } from './south-africa/domain/types';
+import { AustraliaMortgageServiceImpl as AustraliaMortgageService } from './australia/AustraliaMortgageServiceImpl';
+import { MortgageRules as AustraliaMortgageRules, MortgageInput as AustraliaMortgageInput, MortgageOutput as AustraliaMortgageOutput } from './australia/domain/types';
+import { UKMortgageServiceImpl as UKMortgageService } from './uk/UKMortgageServiceImpl';
+import { MortgageRules as UKMortgageRules, MortgageInput as UKMortgageInput, MortgageOutput as UKMortgageOutput } from './uk/domain/types';
+import { USAMortgageServiceImpl as USAMortgageService } from './usa/USAMortgageServiceImpl';
+import { MortgageRules as USAMortgageRules, MortgageInput as USAMortgageInput, MortgageOutput as USAMortgageOutput } from './usa/domain/types';
+import { GermanyMortgageServiceImpl as GermanyMortgageService } from './germany/GermanyMortgageServiceImpl';
+import { MortgageRules as GermanyMortgageRules, MortgageInput as GermanyMortgageInput, MortgageOutput as GermanyMortgageOutput } from './germany/domain/types';
+export { CanadaMortgageService, CanadaMortgageRules, CanadaMortgageCalculationInput, CanadaMortgageCalculationResult, FranceMortgageService, FranceMortgageRules, FranceMortgageInput, FranceMortgageCalculationResult, SouthAfricaMortgageService, SouthAfricaMortgageRules, SouthAfricaMortgageInput, SouthAfricaMortgageOutput, AustraliaMortgageService, AustraliaMortgageRules, AustraliaMortgageInput, AustraliaMortgageOutput, UKMortgageService, UKMortgageRules, UKMortgageInput, UKMortgageOutput, USAMortgageService, USAMortgageRules, USAMortgageInput, USAMortgageOutput, GermanyMortgageService, GermanyMortgageRules, GermanyMortgageInput, GermanyMortgageOutput };

package/dist/types/shared/domain/types.d.ts

@@ -2,7 +2,8 @@ export declare enum CalculatorType {
     INCOME_TAX = "INCOME_TAX",
     MORTGAGE = "MORTGAGE",
     LOAN = "LOAN",
-    CORPORATE_TAX = "CORPORATE_TAX"
+    CORPORATE_TAX = "CORPORATE_TAX",
+    CAPITAL_GAINS = "CAPITAL_GAINS"
 }
 export interface RuleMeta {
     id: string;

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@novha/calc-engines",
-  "version": "4.0.0",
+  "version": "6.0.0",
   "main": "dist/index.js",
   "types": "dist/types/index.d.ts",
   "scripts": {

package/src/capital-gains/australia/AustraliaCapitalGainsService.ts

@@ -0,0 +1,5 @@
+import { Result } from "../domain/types";
+
+export interface AustraliaCapitalGainsService {
+    calculate(): Result;
+}

package/src/capital-gains/australia/AustraliaCapitalGainsServiceImpl.ts

@@ -0,0 +1,84 @@
+import { Breakdown, Result } from "../domain/types";
+import { AustraliaCapitalGainsService } from "./AustraliaCapitalGainsService";
+import { Input, Rules, TaxBracket } from "./domain/types";
+
+export class AustraliaCapitalGainsServiceImpl implements AustraliaCapitalGainsService {
+    private _input: Input;
+    private _rules: Rules;
+
+    constructor(input: Input, rules: Rules) {
+        this._input = input;
+        this._rules = rules;
+    }
+
+    calculate(): Result {
+        const gain = this._input.capitalGain;
+
+        if (gain <= 0) {
+            return { 
+                taxableGain: 0,
+                capitalGainTax: 0,
+                socialContributions: 0, 
+                totalTax: 0,
+                effectiveRate: 0,
+                netInvestmentIncomeTax: 0,
+                breakdowns: []
+            };
+        }
+
+        const eligible = this._input.holdingPeriodMonths >= this._rules.cgtDiscountMinMonths;
+        const taxableGain = eligible ? gain * (1 - this._rules.cgtDiscount) : gain;
+
+        const otherIncome = this._input.totalTaxableIncome - gain;
+        const { tax, breakdowns } = this.applyBrackets(taxableGain, otherIncome, this._rules.taxBrackets);
+
+        return {
+            taxableGain,
+            capitalGainTax: tax,
+            socialContributions: 0,
+            netInvestmentIncomeTax: 0,
+            totalTax: tax,
+            effectiveRate: gain > 0 ? (tax / gain) * 100 : 0,
+            breakdowns,
+        };
+    }
+
+    private applyBrackets(
+        taxableGain: number,
+        otherIncome: number,
+        brackets: TaxBracket[],
+    ): { tax: number; breakdowns: Breakdown[] } {
+        let tax = 0;
+        const breakdowns: Breakdown[] = [];
+        let remaining = taxableGain;
+        let incomeUsed = otherIncome;
+
+        for (const bracket of brackets) {
+            if (remaining <= 0) break;
+
+            const upper = bracket.to ?? Infinity;
+
+            if (incomeUsed >= upper) continue;
+
+            const bracketStart = Math.max(bracket.from, incomeUsed);
+            const bracketSpace = upper - bracketStart;
+            const taxable = Math.min(bracketSpace, remaining);
+
+            if (taxable > 0) {
+                const bracketTax = taxable * bracket.rate;
+                tax += bracketTax;
+                remaining -= taxable;
+                incomeUsed += taxable;
+
+                breakdowns.push({
+                    from: `${bracket.from}`,
+                    to: `${bracket.to ?? 'Above'}`,
+                    rate: bracket.rate,
+                    amount: bracketTax,
+                });
+            }
+        }
+
+        return { tax, breakdowns };
+    }
+}

package/src/capital-gains/australia/domain/types.ts

@@ -0,0 +1,17 @@
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+
+export interface Rules {
+    cgtDiscount: number;
+    cgtDiscountMinMonths: number;
+    taxBrackets: TaxBracket[];
+}
+
+export interface Input {
+    capitalGain: number;
+    totalTaxableIncome: number;
+    holdingPeriodMonths: number;
+}

package/src/capital-gains/canada/CanadaCapitalGainsService.ts

@@ -0,0 +1,5 @@
+import { Result } from "../domain/types";
+
+export interface CanadaCapitalGainsService {
+    calculate(): Result;
+}

package/src/capital-gains/canada/CanadaCapitalGainsServiceImpl.ts

@@ -0,0 +1,82 @@
+import { Breakdown, Result } from "../domain/types";
+import { CanadaCapitalGainsService } from "./CanadaCapitalGainsService";
+import { Input, Rules, TaxBracket } from "./domain/types";
+
+export class CanadaCapitalGainsServiceImpl implements CanadaCapitalGainsService {
+    private _input: Input;
+    private _rules: Rules;
+
+    constructor(input: Input, rules: Rules) {
+        this._input = input;
+        this._rules = rules;
+    }
+
+    calculate(): Result {
+        const gain = this._input.capitalGain;
+
+        if (gain <= 0) {
+            return {
+                taxableGain: 0,
+                capitalGainTax: 0,
+                socialContributions: 0,
+                netInvestmentIncomeTax: 0,
+                totalTax: 0,
+                effectiveRate: 0,
+                breakdowns: []
+            };
+        }
+
+        const taxableGain = gain * this._rules.inclusionRate;
+        const otherIncome = this._input.totalTaxableIncome - gain;
+        const { tax, breakdowns } = this.applyBrackets(taxableGain, otherIncome, this._rules.taxBrackets);
+
+        return {
+            taxableGain,
+            capitalGainTax: tax,
+            socialContributions: 0,
+            netInvestmentIncomeTax: 0,
+            totalTax: tax,
+            effectiveRate: gain > 0 ? (tax / gain) * 100 : 0,
+            breakdowns,
+        };
+    }
+
+    private applyBrackets(
+        taxableGain: number,
+        otherIncome: number,
+        brackets: TaxBracket[],
+    ): { tax: number; breakdowns: Breakdown[] } {
+        let tax = 0;
+        const breakdowns: Breakdown[] = [];
+        let remaining = taxableGain;
+        let incomeUsed = otherIncome;
+
+        for (const bracket of brackets) {
+            if (remaining <= 0) break;
+
+            const upper = bracket.to ?? Infinity;
+
+            if (incomeUsed >= upper) continue;
+
+            const bracketStart = Math.max(bracket.from, incomeUsed);
+            const bracketSpace = upper - bracketStart;
+            const taxable = Math.min(bracketSpace, remaining);
+
+            if (taxable > 0) {
+                const bracketTax = taxable * bracket.rate;
+                tax += bracketTax;
+                remaining -= taxable;
+                incomeUsed += taxable;
+
+                breakdowns.push({
+                    from: `${bracket.from}`,
+                    to: `${bracket.to ?? 'Above'}`,
+                    rate: bracket.rate,
+                    amount: bracketTax,
+                });
+            }
+        }
+
+        return { tax, breakdowns };
+    }
+}

package/src/capital-gains/canada/domain/types.ts

@@ -0,0 +1,15 @@
+export interface Rules {
+    inclusionRate: number;
+    taxBrackets: TaxBracket[];
+}
+
+export interface TaxBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+
+export interface Input {
+    capitalGain: number;
+    totalTaxableIncome: number;
+}

package/src/capital-gains/domain/types.ts

@@ -0,0 +1,15 @@
+export interface Breakdown {
+    from: string;
+    to: string;
+    rate: number;
+    amount: number;
+}
+export interface Result {
+    taxableGain: number;
+    capitalGainTax: number;
+    socialContributions: number;
+    totalTax: number;
+    netInvestmentIncomeTax: number;
+    effectiveRate: number;
+    breakdowns: Breakdown[];
+}

package/src/capital-gains/france/FranceCapitalGainsService.ts

@@ -0,0 +1,5 @@
+import { Result } from "../domain/types";
+
+export interface FranceCapitalGainsService {
+    calculate(): Result;
+}

package/src/capital-gains/france/FranceCapitalGainsServiceImpl.ts

@@ -0,0 +1,58 @@
+import { Breakdown, Result } from "../domain/types";
+import { FranceCapitalGainsService } from "./FranceCapitalGainsService";
+import { Input, Rules } from "./domain/types";
+
+export class FranceCapitalGainsServiceImpl implements FranceCapitalGainsService {
+    private _input: Input;
+    private _rules: Rules;
+
+    constructor(input: Input, rules: Rules) {
+        this._input = input;
+        this._rules = rules;
+    }
+
+    calculate(): Result {
+        const gain = this._input.capitalGain;
+
+        if (gain <= 0) {
+            return {
+                taxableGain: gain,
+                capitalGainTax: 0,
+                socialContributions: 0,
+                netInvestmentIncomeTax: 0,
+                totalTax: 0,
+                effectiveRate: 0,
+                breakdowns: []
+            };
+        }
+
+        const capitalGainTax = gain * this._rules.flatTaxRate;
+        const socialContributions = gain * this._rules.socialContributionsRate;
+        const totalTax = capitalGainTax + socialContributions;
+
+        const breakdowns: Breakdown[] = [
+            {
+                from: '0',
+                to: 'All',
+                rate: this._rules.flatTaxRate,
+                amount: capitalGainTax,
+            },
+            {
+                from: '0',
+                to: 'Social',
+                rate: this._rules.socialContributionsRate,
+                amount: socialContributions,
+            },
+        ];
+
+        return {
+            taxableGain: gain,
+            capitalGainTax,
+            socialContributions,
+            netInvestmentIncomeTax: 0,
+            totalTax,
+            effectiveRate: (totalTax / gain) * 100,
+            breakdowns,
+        };
+    }
+}

package/src/capital-gains/france/domain/types.ts

@@ -0,0 +1,8 @@
+export interface Rules {
+    flatTaxRate: number;
+    socialContributionsRate: number;
+}
+
+export interface Input {
+    capitalGain: number;
+}

package/src/capital-gains/germany/GermanyCapitalGainsService.ts

@@ -0,0 +1,5 @@
+import { Result } from "../domain/types";
+
+export interface GermanyCapitalGainsService {
+    calculate(): Result;
+}

package/src/capital-gains/germany/GermanyCapitalGainsServiceImpl.ts

@@ -0,0 +1,77 @@
+import { Breakdown, Result } from "../domain/types";
+import { GermanyCapitalGainsService } from "./GermanyCapitalGainsService";
+import { Input, Rules } from "./domain/types";
+
+export class GermanyCapitalGainsServiceImpl implements GermanyCapitalGainsService {
+    private _input: Input;
+    private _rules: Rules;
+
+    constructor(input: Input, rules: Rules) {
+        this._input = input;
+        this._rules = rules;
+    }
+
+    calculate(): Result {
+        const gain = this._input.capitalGain;
+
+        if (gain <= 0) {
+            return {
+                taxableGain: 0,
+                capitalGainTax: 0,
+                socialContributions: 0,
+                netInvestmentIncomeTax: 0,
+                totalTax: 0,
+                effectiveRate: 0,
+                breakdowns: [],
+            };
+        }
+
+        const taxableGain = Math.max(0, gain - this._rules.annualExemption);
+
+        if (taxableGain <= 0) {
+            return {
+                taxableGain: 0,
+                capitalGainTax: 0,
+                socialContributions: 0,
+                netInvestmentIncomeTax: 0,
+                totalTax: 0,
+                effectiveRate: 0,
+                breakdowns: [{
+                    from: '0',
+                    to: `${this._rules.annualExemption}`,
+                    rate: 0,
+                    amount: 0,
+                }],
+            };
+        }
+
+        const capitalGainTax = taxableGain * this._rules.flatTaxRate;
+        const socialContributions = capitalGainTax * this._rules.solidaritySurchargeRate;
+        const totalTax = capitalGainTax + socialContributions;
+
+        const breakdowns: Breakdown[] = [
+            {
+                from: '0',
+                to: 'All',
+                rate: this._rules.flatTaxRate,
+                amount: capitalGainTax,
+            },
+            {
+                from: 'CGT',
+                to: 'Solidarity',
+                rate: this._rules.solidaritySurchargeRate,
+                amount: socialContributions,
+            },
+        ];
+
+        return {
+            taxableGain,
+            capitalGainTax,
+            socialContributions,
+            netInvestmentIncomeTax: 0,
+            totalTax,
+            effectiveRate: gain > 0 ? (totalTax / gain) * 100 : 0,
+            breakdowns,
+        };
+    }
+}

package/src/capital-gains/germany/domain/types.ts

@@ -0,0 +1,10 @@
+
+export interface Rules {
+    flatTaxRate: number;
+    solidaritySurchargeRate: number;
+    annualExemption: number;
+}
+
+export interface Input {
+    capitalGain: number;
+}