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Who should pay the exceptional contribution on high incomes? 

Verified 01 janvier 2020 - Directorate for Legal and Administrative Information (Prime Minister)

This exceptional contribution is for people with high incomes and is in addition to their income tax.

You must pay it if your tax home is liable to income tax and your benchmark tax income (RFR) exceeds:

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

There is no dependant surcharge for these tax thresholds.

Outstanding contribution on high incomes: rate applicable according to family situation

Tax Reference Income Fraction

Rate applicable to single person

Rate applicable to a couple subject to a common tax

Less than or equal to €250,000



Understanding between €250,001 and €500,000



Understanding between €500,001 and €1 000 000



Greater than €1 000 000



Example: a single person with a reference tax income of €400,000 must pay an exceptional contribution of (€400,000 - €250,000) x 3% = €2,500..

A smoothing mechanism may apply to reduce your tax if you receive income that is considered exceptional because of the amount of the income.

If your family situation (marriage, divorce, death, etc.) changes, the smoothing mechanism applies according to specific rules.

To take advantage of this, you must apply to your public finance center.

The exceptional contribution on high incomes is collected in the same way as income tax.

Its amount is mentioned on income tax notice..