Who should pay the exceptional contribution on high incomes?
Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)
The exceptional contribution is in addition to the income tax.
It concerns high income taxpayers.
You must pay for it if your tax centre is subject to income tax and your tax reference 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
These tax thresholds do not increase for dependants.
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 apply 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.
Sound recovery it is the same as income tax.
- General tax code: article 223eOutstanding contribution on high incomes
- Bofip-Taxes n°BOI-IR-CHR-20170711 on the exceptional contribution on high income
- 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
- 2021 Practice Brochure - 2020 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance