The differential contribution on high incomes is maintained

The 2025 Finance Law introduced a contribution to ensure a minimum tax of 20% on the highest incomes. It is in addition to the exceptional contribution on high incomes (CEHR) existing since 2012.

If the cumulative tax on income tax and the ECHR is less than 20 % of the income of the tax householdHowever, a differential contribution will be applied to achieve this level of taxation.

It concerns taxpayers domiciled in France whose the reference tax income (RFR) exceeds the following:

• €250,000 if you are single, widowed, separated or divorced;
• 500 000 € if you are married or past, subject to common taxation.

How is the CDHR calculated?

The differential contribution is equal to the positive difference between these two amounts:

• the amount corresponding to 20 % of the adjusted reference tax income;
• and the sum of income tax and the exceptional contribution on high incomes after restatement, increased by €1,500 per dependent person and €12,500 for taxpayers subject to common taxation.

How and when to pay the CDHR?

The differential contribution shall give rise, for the taxpayers concerned, to the payment of a deposit equal to 95 % the estimated amount. They must subscribe to a specific declaration to the CDHR at the end of the year (the tax department provides a simulator at that time):

• CDHR on 2025 revenues: the deposit was to be paid in December 2025. It will appear on the tax notice issued in the summer of 2026 following the tax return filed in the spring. If the deposit paid is higher than the contribution actually due, the excess will be returned; if it is lower, it will have to be paid with the balance of the 2025 income tax.
• CDHR on 2026 income: the payment of the deposit will have to be made between 1^er and 15 December 2026.

To learn more, you can consult the 2025 tax services FAQ dedicated to the CDHR.