Who should pay the exceptional contribution on high incomes? 

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

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 the following:

  • €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 in the case of dependants.

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.

If you have income regarded as exceptional because of their amount, a smoothing system (also called quotient mechanism) may apply to mitigate your tax.

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.

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

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