@novha/calc-engines 6.3.0 → 7.0.1

package/dist/types/mortgage/netherlands/domain/types.d.ts

@@ -0,0 +1,41 @@
+import { OtherFees } from "../../domain/types";
+export interface MortgageRules {
+    loanConstraints: {
+        maxLtvPercent: number;
+        maxAmortizationYears: number;
+    };
+    interest: {
+        compounding: 'MONTHLY';
+    };
+    transferTax: {
+        primaryResidenceRate: number;
+        otherRate: number;
+    };
+    notaryFeeRate: number;
+    landRegistryFeeRate: number;
+}
+export interface AmortizationScheduleItem {
+    year: number;
+    principal: number;
+    interest: number;
+    balance: number;
+}
+export interface MortgageInput {
+    propertyPrice: number;
+    downPayment: number;
+    annualInterestRate: number;
+    amortizationYears: number;
+    isPrimaryResidence: boolean;
+}
+export interface MortgageOutput {
+    loanAmount: number;
+    totalMortgage: number;
+    monthlyPayment: number;
+    totalInterestPaid: number;
+    totalPaid: number;
+    transferTax: number;
+    notaryFees: number;
+    landRegistryFee: number;
+    amortizationSchedule: AmortizationScheduleItem[];
+    otherFees: OtherFees;
+}

package/dist/types/mortgage/spain/SpainMortgageService.d.ts

@@ -0,0 +1,4 @@
+import { MortgageInput, MortgageOutput, MortgageRules } from "./domain/types";
+export interface SpainMortgageService {
+    calculate(input: MortgageInput, rules: MortgageRules): MortgageOutput;
+}

package/dist/types/mortgage/spain/SpainMortgageServiceImpl.d.ts

@@ -0,0 +1,8 @@
+import { SpainMortgageService } from "./SpainMortgageService";
+import { MortgageInput, MortgageOutput, MortgageRules } from "./domain/types";
+export declare class SpainMortgageServiceImpl implements SpainMortgageService {
+    calculate(input: MortgageInput, rules: MortgageRules): MortgageOutput;
+    private calculateTransferTax;
+    private calculateAmortizationSchedule;
+    private calculatePayment;
+}

package/dist/types/mortgage/spain/domain/types.d.ts

@@ -0,0 +1,44 @@
+import { OtherFees } from "../../domain/types";
+export interface MortgageRules {
+    loanConstraints: LoanConstraints;
+    interest: InterestRules;
+    transferTax: TransferTaxRules;
+}
+export interface LoanConstraints {
+    maxLtvPercent: number;
+    maxAmortizationYears: number;
+}
+export interface InterestRules {
+    compounding: 'MONTHLY';
+}
+export interface TransferTaxBracket {
+    upTo?: number;
+    above?: number;
+    rate: number;
+}
+export interface TransferTaxRules {
+    brackets: TransferTaxBracket[];
+}
+export interface AmortizationScheduleItem {
+    year: number;
+    principal: number;
+    interest: number;
+    balance: number;
+}
+export interface MortgageInput {
+    propertyPrice: number;
+    downPayment: number;
+    annualInterestRate: number;
+    amortizationYears: number;
+    isFirstTimeBuyer: boolean;
+}
+export interface MortgageOutput {
+    loanAmount: number;
+    totalMortgage: number;
+    monthlyPayment: number;
+    totalInterestPaid: number;
+    totalPaid: number;
+    transferTax: number;
+    amortizationSchedule: AmortizationScheduleItem[];
+    otherFees: OtherFees;
+}

package/dist/types/mortgage/switzerland/SwitzerlandMortgageService.d.ts

@@ -0,0 +1,4 @@
+import { MortgageInput, MortgageOutput, MortgageRules } from "./domain/types";
+export interface SwitzerlandMortgageService {
+    calculate(input: MortgageInput, rules: MortgageRules): MortgageOutput;
+}

package/dist/types/mortgage/switzerland/SwitzerlandMortgageServiceImpl.d.ts

@@ -0,0 +1,7 @@
+import { SwitzerlandMortgageService } from "./SwitzerlandMortgageService";
+import { MortgageInput, MortgageOutput, MortgageRules } from "./domain/types";
+export declare class SwitzerlandMortgageServiceImpl implements SwitzerlandMortgageService {
+    calculate(input: MortgageInput, rules: MortgageRules): MortgageOutput;
+    private calculateAmortizationSchedule;
+    private calculatePayment;
+}

package/dist/types/mortgage/switzerland/domain/types.d.ts

@@ -0,0 +1,37 @@
+import { OtherFees } from "../../domain/types";
+export interface MortgageRules {
+    loanConstraints: {
+        maxLtvPercent: number;
+        maxAmortizationYears: number;
+    };
+    interest: {
+        compounding: 'MONTHLY';
+    };
+    transferTaxRate: number;
+    notaryFeeRate: number;
+    landRegistryFeeRate: number;
+}
+export interface AmortizationScheduleItem {
+    year: number;
+    principal: number;
+    interest: number;
+    balance: number;
+}
+export interface MortgageInput {
+    propertyPrice: number;
+    downPayment: number;
+    annualInterestRate: number;
+    amortizationYears: number;
+}
+export interface MortgageOutput {
+    loanAmount: number;
+    totalMortgage: number;
+    monthlyPayment: number;
+    totalInterestPaid: number;
+    totalPaid: number;
+    transferTax: number;
+    notaryFees: number;
+    landRegistryFee: number;
+    amortizationSchedule: AmortizationScheduleItem[];
+    otherFees: OtherFees;
+}

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

@@ -3,7 +3,8 @@ export declare enum CalculatorType {
     MORTGAGE = "MORTGAGE",
     LOAN = "LOAN",
     CORPORATE_TAX = "CORPORATE_TAX",
-    CAPITAL_GAINS = "CAPITAL_GAINS"
+    CAPITAL_GAINS = "CAPITAL_GAINS",
+    INHERITANCE_TAX = "INHERITANCE_TAX"
 }
 export interface RuleMeta {
     id: string;

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@novha/calc-engines",
-  "version": "6.3.0",
+  "version": "7.0.1",
   "main": "dist/index.js",
   "types": "dist/types/index.d.ts",
   "scripts": {

package/src/capital-gains/brazil/BrazilCapitalGainsService.ts

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

package/src/capital-gains/brazil/BrazilCapitalGainsServiceImpl.ts

@@ -0,0 +1,69 @@
+import { Breakdown, Result } from "../domain/types";
+import { BrazilCapitalGainsService } from "./BrazilCapitalGainsService";
+import { CapitalGainsBracket, Input, Rules } from "./domain/types";
+
+export class BrazilCapitalGainsServiceImpl implements BrazilCapitalGainsService {
+    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 { tax, breakdowns } = this.applyBrackets(gain, this._rules.brackets);
+
+        return {
+            taxableGain: gain,
+            capitalGainTax: tax,
+            socialContributions: 0,
+            netInvestmentIncomeTax: 0,
+            totalTax: tax,
+            effectiveRate: (tax / gain) * 100,
+            breakdowns,
+        };
+    }
+
+    private applyBrackets(
+        gain: number,
+        brackets: CapitalGainsBracket[],
+    ): { tax: number; breakdowns: Breakdown[] } {
+        let tax = 0;
+        const breakdowns: Breakdown[] = [];
+
+        for (const bracket of brackets) {
+            if (gain <= bracket.from) break;
+
+            const upper = bracket.to ?? gain;
+            const taxable = Math.min(upper, gain) - bracket.from;
+
+            if (taxable > 0) {
+                const bracketTax = taxable * bracket.rate;
+                tax += bracketTax;
+                breakdowns.push({
+                    from: `${bracket.from}`,
+                    to: `${bracket.to ?? 'Above'}`,
+                    rate: bracket.rate,
+                    amount: bracketTax,
+                });
+            }
+        }
+
+        return { tax, breakdowns };
+    }
+}

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

@@ -0,0 +1,15 @@
+import { Breakdown } from "../../domain/types";
+
+export interface CapitalGainsBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+
+export interface Rules {
+    brackets: CapitalGainsBracket[];
+}
+
+export interface Input {
+    capitalGain: number;
+}

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

@@ -1,4 +1,4 @@
-import { Result } from "../domain/types";
+import { Breakdown, Result } from "../domain/types";
 import { CanadaCapitalGainsService } from "./CanadaCapitalGainsService";
 import { Input, Rules, TaxBracket } from "./domain/types";
 
@@ -27,43 +27,56 @@ export class CanadaCapitalGainsServiceImpl implements CanadaCapitalGainsService
         }
 
         const taxableGain = gain * this._rules.inclusionRate;
-
-        // income BEFORE the capital gain
-        const baseIncome = this._input.totalTaxableIncome;
-
-        const incomeWithGain = baseIncome + taxableGain;
-
-        const baseTax = this.calculateProgressiveTax(baseIncome, this._rules.taxBrackets);
-        const taxWithGain = this.calculateProgressiveTax(incomeWithGain, this._rules.taxBrackets);
-
-        const capitalGainTax = taxWithGain - baseTax;
+        const otherIncome = this._input.totalTaxableIncome - gain;
+        const { tax, breakdowns } = this.applyBrackets(taxableGain, otherIncome, this._rules.taxBrackets);
 
         return {
             taxableGain,
-            capitalGainTax,
+            capitalGainTax: tax,
             socialContributions: 0,
             netInvestmentIncomeTax: 0,
-            totalTax: capitalGainTax,
-            effectiveRate: gain > 0 ? (capitalGainTax / gain) * 100 : 0,
-            breakdowns: []
+            totalTax: tax,
+            effectiveRate: gain > 0 ? (tax / gain) * 100 : 0,
+            breakdowns,
         };
     }
 
-    private calculateProgressiveTax(income: number, brackets: TaxBracket[]): number {
+    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 (income <= bracket.from) break;
+            if (incomeUsed >= upper) continue;
 
-            const taxable = Math.min(income, upper) - bracket.from;
+            const bracketStart = Math.max(bracket.from, incomeUsed);
+            const bracketSpace = upper - bracketStart;
+            const taxable = Math.min(bracketSpace, remaining);
 
             if (taxable > 0) {
-                tax += taxable * bracket.rate;
+                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;
+        return { tax, breakdowns };
     }
-}
+}

package/src/capital-gains/index.ts

@@ -48,6 +48,41 @@ import {
 } from './germany/domain/types';
 import { Result } from './domain/types';
 
+// Capital Gains - Brazil
+import { BrazilCapitalGainsServiceImpl as BrazilCapitalGainsService } from './brazil/BrazilCapitalGainsServiceImpl';
+import {
+    Input as BrazilCapitalGainsInput,
+    Rules as BrazilCapitalGainsRules
+} from './brazil/domain/types';
+
+// Capital Gains - Spain
+import { SpainCapitalGainsServiceImpl as SpainCapitalGainsService } from './spain/SpainCapitalGainsServiceImpl';
+import {
+    Input as SpainCapitalGainsInput,
+    Rules as SpainCapitalGainsRules
+} from './spain/domain/types';
+
+// Capital Gains - India
+import { IndiaCapitalGainsServiceImpl as IndiaCapitalGainsService } from './india/IndiaCapitalGainsServiceImpl';
+import {
+    Input as IndiaCapitalGainsInput,
+    Rules as IndiaCapitalGainsRules
+} from './india/domain/types';
+
+// Capital Gains - Japan
+import { JapanCapitalGainsServiceImpl as JapanCapitalGainsService } from './japan/JapanCapitalGainsServiceImpl';
+import {
+    Input as JapanCapitalGainsInput,
+    Rules as JapanCapitalGainsRules
+} from './japan/domain/types';
+
+// Capital Gains - Israel
+import { IsraelCapitalGainsServiceImpl as IsraelCapitalGainsService } from './israel/IsraelCapitalGainsServiceImpl';
+import {
+    Input as IsraelCapitalGainsInput,
+    Rules as IsraelCapitalGainsRules,
+} from './israel/domain/types';
+
 export {
     CanadaCapitalGainsService,
     CanadaCapitalGainsInput,
@@ -70,5 +105,20 @@ export {
     GermanyCapitalGainsService,
     GermanyCapitalGainsInput,
     GermanyCapitalGainsRules,
+    BrazilCapitalGainsService,
+    BrazilCapitalGainsInput,
+    BrazilCapitalGainsRules,
+    SpainCapitalGainsService,
+    SpainCapitalGainsInput,
+    SpainCapitalGainsRules,
+    IndiaCapitalGainsService,
+    IndiaCapitalGainsInput,
+    IndiaCapitalGainsRules,
+    JapanCapitalGainsService,
+    JapanCapitalGainsInput,
+    JapanCapitalGainsRules,
+    IsraelCapitalGainsService,
+    IsraelCapitalGainsInput,
+    IsraelCapitalGainsRules,
     Result
 };

package/src/capital-gains/india/IndiaCapitalGainsService.ts

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

package/src/capital-gains/india/IndiaCapitalGainsServiceImpl.ts

@@ -0,0 +1,64 @@
+import { Breakdown, Result } from "../domain/types";
+import { IndiaCapitalGainsService } from "./IndiaCapitalGainsService";
+import { Input, Rules } from "./domain/types";
+
+export class IndiaCapitalGainsServiceImpl implements IndiaCapitalGainsService {
+    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 isLongTerm = this._input.holdingPeriodMonths >= 12;
+        const breakdowns: Breakdown[] = [];
+        let tax = 0;
+
+        if (isLongTerm) {
+            const taxableGain = Math.max(0, gain - this._rules.longTermExemption);
+            tax = taxableGain * this._rules.longTermRate;
+            if (taxableGain > 0) {
+                breakdowns.push({
+                    from: `${this._rules.longTermExemption}`,
+                    to: 'Above',
+                    rate: this._rules.longTermRate,
+                    amount: tax,
+                });
+            }
+        } else {
+            tax = gain * this._rules.shortTermRate;
+            breakdowns.push({
+                from: '0',
+                to: 'All',
+                rate: this._rules.shortTermRate,
+                amount: tax,
+            });
+        }
+
+        return {
+            taxableGain: gain,
+            capitalGainTax: tax,
+            socialContributions: 0,
+            netInvestmentIncomeTax: 0,
+            totalTax: tax,
+            effectiveRate: gain > 0 ? (tax / gain) * 100 : 0,
+            breakdowns,
+        };
+    }
+}

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

@@ -0,0 +1,12 @@
+import { Breakdown } from "../../domain/types";
+
+export interface Rules {
+    shortTermRate: number;
+    longTermRate: number;
+    longTermExemption: number;
+}
+
+export interface Input {
+    capitalGain: number;
+    holdingPeriodMonths: number;
+}

package/src/capital-gains/israel/IsraelCapitalGainsService.ts

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

package/src/capital-gains/israel/IsraelCapitalGainsServiceImpl.ts

@@ -0,0 +1,69 @@
+import { Breakdown, Result } from "../domain/types";
+import { IsraelCapitalGainsService } from "./IsraelCapitalGainsService";
+import { CapitalGainsBracket, Input, Rules } from "./domain/types";
+
+export class IsraelCapitalGainsServiceImpl implements IsraelCapitalGainsService {
+    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 { tax, breakdowns } = this.applyBrackets(gain, this._rules.brackets);
+
+        return {
+            taxableGain: gain,
+            capitalGainTax: tax,
+            socialContributions: 0,
+            netInvestmentIncomeTax: 0,
+            totalTax: tax,
+            effectiveRate: (tax / gain) * 100,
+            breakdowns,
+        };
+    }
+
+    private applyBrackets(
+        gain: number,
+        brackets: CapitalGainsBracket[],
+    ): { tax: number; breakdowns: Breakdown[] } {
+        let tax = 0;
+        const breakdowns: Breakdown[] = [];
+
+        for (const bracket of brackets) {
+            if (gain <= bracket.from) break;
+
+            const upper = bracket.to ?? gain;
+            const taxable = Math.min(upper, gain) - bracket.from;
+
+            if (taxable > 0) {
+                const bracketTax = taxable * bracket.rate;
+                tax += bracketTax;
+                breakdowns.push({
+                    from: `${bracket.from}`,
+                    to: `${bracket.to ?? 'Above'}`,
+                    rate: bracket.rate,
+                    amount: bracketTax,
+                });
+            }
+        }
+
+        return { tax, breakdowns };
+    }
+}

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

@@ -0,0 +1,15 @@
+import { Breakdown } from "../../domain/types";
+
+export interface CapitalGainsBracket {
+    from: number;
+    to: number | null;
+    rate: number;
+}
+
+export interface Rules {
+    brackets: CapitalGainsBracket[];
+}
+
+export interface Input {
+    capitalGain: number;
+}

package/src/capital-gains/japan/JapanCapitalGainsService.ts

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

package/src/capital-gains/japan/JapanCapitalGainsServiceImpl.ts

@@ -0,0 +1,47 @@
+import { Breakdown, Result } from "../domain/types";
+import { JapanCapitalGainsService } from "./JapanCapitalGainsService";
+import { Input, Rules } from "./domain/types";
+
+export class JapanCapitalGainsServiceImpl implements JapanCapitalGainsService {
+    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 tax = gain * this._rules.flatRate;
+        const breakdowns: Breakdown[] = [{
+            from: '0',
+            to: 'All',
+            rate: this._rules.flatRate,
+            amount: tax,
+        }];
+
+        return {
+            taxableGain: gain,
+            capitalGainTax: tax,
+            socialContributions: 0,
+            netInvestmentIncomeTax: 0,
+            totalTax: tax,
+            effectiveRate: (tax / gain) * 100,
+            breakdowns,
+        };
+    }
+}

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

@@ -0,0 +1,9 @@
+import { Breakdown } from "../../domain/types";
+
+export interface Rules {
+    flatRate: number;
+}
+
+export interface Input {
+    capitalGain: number;
+}

package/src/capital-gains/spain/SpainCapitalGainsService.ts

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