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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.
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.
Who shall I contact
The exceptional contribution on high incomes is collected in the same way as income tax.
Its amount is mentioned on income tax notice..