Who must pay the exceptional contribution on high incomes?

Verified 17 November 2025 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The exceptional contribution on high incomes is in addition to the income tax of high-income earners.

The exceptional contribution is in addition to income tax.

It concerns high-income taxpayers.

You must pay it if your tax home is subject to income tax and that your reference tax income (RFR) exceeds one of the following amounts:

  • €250,000 if you are singlewidowed, separated or divorced
  • €500,000 if you are married or past, subject to joint taxation.

Please note

These tax thresholds do not increase if you have one or more people incurring.

The rate of the exceptional contribution depends on your situation.

Tableau - Exceptional contribution on high incomes: rate applicable according to reference tax income and family status

Fraction of reference tax income

Rate for single person

Rate for a couple subject to joint taxation

Up to €250,000

0%

0%

Enter €250,001 and €500,000

3%

0%

Enter €500,001 and €1 000 000

4%

3%

More than €1 000 000

4%

4%

Example :

For a single person with a reference tax income of €400,000, the exceptional contribution shall be:

(€400,000 - €250,000) x 3% = €4,500.

Example :

For a single person with a reference tax income of €550,000, the exceptional contribution shall be:

[(€500,000 - €250,000) x 3%] + [(€550,000 - €500,000) x 4%] = €9,500.

The amount of the exceptional contribution on high income is indicated on the income tax notice.

A smoothing system (also called quotient mechanism) may apply to mitigate your taxation.

You must have income that is considered exceptional because of their amount.

To benefit from this, you must send your request to your public finance center.

In the event of a change in your family situation (Civil partnership, marriage, separation, divorce or death), special rules apply.

It is an additional contribution that applies to certain taxpayers tax domiciled in France.

It aims to ensure a minimum taxation of 20% the highest incomes.

The differential contribution shall apply for the taxation of 2025 revenues.

For check if you have to pay The Differential Contribution on High Incomes (CDHR), you can use a simulator:

Calculation simulator: 2025 income tax and differential contribution on high incomes

The simulator allows you to calculate the amount of contribution based on your 2025 revenue estimate.

You are affected by the differential contribution on high incomes if your reference tax income (RFR) exceeds one of the following amounts:

  • €250,000 if you are singlewidowed, separated or divorced
  • €500,000 if you are married or past, subject to joint taxation.

You are subject to the differential contribution if your average tax rate is less than 20%.

The differential contribution shall be calculated on the basis of:

  • 20% from Reference tax income adjusted
  • The amount resulting from the total income tax, the exceptional contribution on high incomes and the release levies on income tax, increased by €1,500 per dependent and €12,500 for taxpayers subject to common taxation.

The contribution is equal to the difference between these two amounts.

Please note

The help of a professional, such as a chartered accountant, may be required to calculate the deposit.

You must perform your declaration between 1er December and December 15, 2025 in your online space:

Taxes: access to your space Private

The differential contribution due for 2025 gives rise to the payment of a deposit.

The deposit is equal to 95% the amount of the contribution estimated by the taxpayer.

It must be paid between 1er and December 15, 2025.

The deposit paid will be shown on the tax assessment notice issued in the summer 2026as a result of the 2025 tax return (as of spring 2026).

If the advance payment is greater than the contribution finally due, the excess will be returned.

If the amount is lower, the taxpayer will have to pay the top-up with the balance of their 2025 income tax.

Please note

In case of late or insufficient payment, a penalty of 20% is planned.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By phone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + price call

  • To contact the local service managing your file (contact information is on your tax notices and income tax returns)

    Tax department (treasury, tax department...)