Who should pay the exceptional contribution on high incomes?
Verified 17 April 2023 - 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 single, widowed, separated or divorced
- €500,000 if you are married or passed, subject to common taxation
These tax thresholds do not increase in the case of dependants.
1. 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.
2. 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 receive revenues that are considered 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.
Who shall I contact
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.
- General Tax Code: Article 223eExceptional contribution on high incomes
- Bofip-Taxes n°BOI-IR-CHR-20170711 relating to the exceptional contribution on high incomes
- Income tax: return and reportable 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 Benefits, Termination, RetirementService-Public.fr
- Tax SiteMinistry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance