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Who should pay the exceptional contribution on high incomes? 

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2023 2022 income tax return

Published on 1 January 2023

This page is updated for the 2022 tax return.

However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.

The exceptional contribution is in addition to the income tax.

It concerns taxpayers who receive high incomes.

You have to pay for it if your tax centre is subject to income tax and your tax reference income (RFR) exceeds the following:

  • €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.

Exceptional contribution on high incomes: applicable rate based on reference tax income and family status

Reference Tax Revenue Fraction

Rate for single person

Rate for a couple subject to common taxation

Up to €250 000

0

0

Between €250,001 and €500 000

3%

0

Between €500,001 and €1 000 000

4%

3%

More than €1 000 000

4%

4%

Example :

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 be applied to reduce your tax.

To qualify, you must apply to your public finance centre.

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.