Who should pay the exceptional contribution on high incomes?

Verified 19 February 2025 - Directorate for 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 is about high income taxpayers.

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

  • €250,000 if you are unmarried, widowed, separated or divorced
  • €500,000 if you are married or pastsubject to common taxation.

Please note

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

The rate of the exceptional contribution depends on your situation.

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

Tax reference income fraction

Rate for a single person

Rate for a couple subject to common 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 incomes is shown on the income tax notice.

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

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

To qualify, you must apply to your public finance center.

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

It's an additional contribution that applies to certain taxpayers domiciled for tax purposes in France.

It aims at taxing the income of those taxpayers to at least 20%.

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

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

  • €250,000 if you are unmarried, widowed, separated or divorced
  • €500,000 if you are married or pastsubject to common taxation.

You are subject to the incremental contribution if your average tax rate (income tax + exceptional contribution on high incomes) is less than 20%.

The incremental contribution due for the year 2025 shall give rise to payment of a deposit between 1er December and December 15, 2025.

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

Please note

A professional, such as a chartered accountant, may be needed to calculate the down payment.

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