Who must pay the exceptional contribution on high incomes?

Verified 15 April 2026 - Public Service / (Prime Minister)

The one-off contribution on high incomes is in addition to the income tax on high-income earners.

The exceptional contribution is in addition to income tax.

It is about high-income taxpayers.

You have to 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 single, widowed, separated or divorced
  • €500,000 if you are married or entered into a civil partnership, subject to common taxation.

Please note

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

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.

If your family situation changes (Civil partnerships, marriage, separation, divorce or death), special rules apply.

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

This contribution should apply until the income tax of the year for which a deficit of less than 3 % of the national budget will be recorded. Gross domestic product (GDP).

The differential contribution is intended to ensure a minimum tax of 20% higher incomes.

It applies for the taxation of 2025 and 2026 income:

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2025

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

  • €250,000 if you are single, widowed, separated or divorced
  • €500,000 if you are married or entered into a civil partnership, subject to common taxation.

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

The differential contribution shall be calculated from the following:

  • 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 public accountant, may be necessary for the calculation of the deposit.

For check if you are affected through the High Income Differential Contribution (HRDC), you can use a simulator:

Check whether we are concerned by the differential contribution on high incomes (2025 revenues)

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

The incremental contribution due for 2025 resulted in the payment of a deposit in December 2025.

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

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 exceeds the contribution finally due, the excess is returned.

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

Please note

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

2026

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

  • €250,000 if you are single, widowed, separated or divorced
  • €500,000 if you are married or entered into a civil partnership, subject to common taxation.

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

The differential contribution shall be calculated from the following:

  • 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 public accountant, may be necessary for the calculation of the deposit.

You must perform your declaration between 1er December and December 15, 2026 in your online space:

Taxes: access your Public Finance area

The differential contribution due for 2026 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 15 December 2026.

The deposit paid will be shown on the tax assessment notice issued in the summer 2027as a result of the 2026 tax return (as of spring 2027).

If the advance payment exceeds the contribution finally due, the excess will be returned.

If the amount is lower, you will have to pay the top-up with the balance of your 2026 income tax.

Please note

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

Who can help me?

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  • For general information

    By phone:

    0809,401,401

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

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