Who should pay the exceptional contribution on high incomes?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
The exceptional contribution is in addition to the income tax.
It concerns taxpayers who receive high incomes.
You have to pay for it if your tax centre is subject to income tax and your tax reference income (RFR) exceeds the following:
- €250 000 if you are single, widowed, separated or divorced
- €500 000 if you are married or married, subject to common taxation
These tax thresholds do not increase for dependants.
Reference Tax Revenue Fraction | Rate for single person | Rate for a couple subject to common taxation |
---|---|---|
Up to €250 000 | 0 | 0 |
Between €250,001 and €500 000 | 3% | 0 |
Between €500,001 and €1 000 000 | 4% | 3% |
More than €1 000 000 | 4% | 4% |
Example :
1. For a single person with a reference tax income €400 000, the exceptional contribution shall be:
(€400 000 - €250 000) x 3% = €4,500.
2. For a single person with a reference tax income €550 000, the exceptional contribution shall be:
[(€500 000 - €250 000) x 3%] +€550 000 - €500 000) x 4%] = €9,500.
If you receive revenues considered exceptional because of their amount, a smoothing system (also called quotient mechanism) can be applied to reduce your tax.
To qualify, you must apply to your public finance centre.
Who shall I contact
If your family situation changes (Civil partnerships, marriage, separation, divorce or death), special rules apply.
The amount of the exceptional contribution on high incomes is indicated on income tax notice.
- General tax code: Article 223eOutstanding contribution on high incomes
- Bofip-Taxes n°BOI-IR-CHR-20170711 relating to the exceptional contribution on high incomes
- Taxes: Accessing Your Personal Space
Online service
- Calculation simulator for 2022: 2021 income tax
Simulator
- 2022 Online 2021 Income Statement
Online service
- Online tax payment
Online service
- Income tax return (paper)
Form
FAQ
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Income Tax - Annual Income Tax ReturnService-Public.fr
- Compensation for notice (dismissal, resignation...)Service-Public.fr
- Income Tax - Termination, Termination, RetirementService-Public.fr
- Tax SiteMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance