CDHR: smaller entry-level relief (décote)
Additional article adopted by the National Assembly at first reading. The rate used to compute the relief (décote) of the differential contribution on high incomes (article 224 V of the General Tax Code) would fall from 82.5% to 22.5%, reducing the relief for households entering the scheme. Applies from the taxation of 2027 income.
Measure originators
No official estimate found for this measure.
Measure impact
Affects households whose reference taxable income is just above the CDHR threshold (€250,000 for a single person, €500,000 for a couple). According to the amendment's explanatory statement, the current relief pushes effective entry into the CDHR to about €298,000 for a single person with dividend income only; reducing it increases the contribution of these households.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 2 statements
« Il faudrait donc réécrire dans le cadre de la navette parlementaire cette disposition qui va dans le bon sens mais n’est pas opérante. »
Translation: This provision, which goes in the right direction but does not work, would therefore need to be rewritten during the shuttle between the chambers.
15 October 2026Parliamentary debate · assemblee-nationale.fr« L’amendement no 3187, correspondant à la recommandation no 16 du rapport de la commission d’enquête, vise à moduler le mécanisme de la décote de la contribution différentielle sur les hauts revenus afin de garantir une imposition minimale dès le passage du seuil d’assujettissement. »
Translation: Amendment No. 3187, matching recommendation No. 16 of the commission of inquiry’s report, seeks to adjust the CDHR allowance mechanism in order to guarantee minimum taxation as soon as the threshold is crossed.
15 October 2026Parliamentary debate · assemblee-nationale.fr
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne