the exceptional contribution on high incomes will concern more than 24,000 households

In total, 24,300 tax households will be “effectively liable” of the “temporary and exceptional contribution” aimed at the wealthiest households, according to the preliminary evaluation of the measure posted online on the website of the Ministry of the Budget and consulted on Saturday October 12. The Budget Ministry had previously announced that the measure would affect around 65,000 households in France, out of the 20 million households paying income tax. The measure is supposed to bring in 2 billion euros in 2025 and contribute to the recovery of public finances.

“Among the 62,500 households falling within the scope of the contribution due to the level of their income, 24,300 households would actually be liable due to a current level of effective taxation below 20%”specifies the document entitled “Prior evaluations of the articles of the finance bill” for 2025, initially noted by the daily Les Echos.

This measure, which will apply until 2027 (with income tax for the year 2026), should make it possible to guarantee household taxation at a minimum average rate of 20% and to fight against optimization tax, according to the government. It concerns those who are already subject to the exceptional contribution on high incomes (CEHR), that is to say having a reference tax income greater than 250,000 euros for a single person and 500,000 euros for a couple.

The contribution “only concerns a few tens of thousands of households with the highest incomes and does not affect any non-taxable households”explains the government in the text of the finance bill (PLF) presented Thursday. “This tax justice measure corresponds to a targeted effort on high-income households who, in particular through sustained use of exceptional tax measures, see their effective tax rate decrease”he adds.