CDHR: tax reductions and credits no longer counted in tax paid
Additional article adopted by the National Assembly at first reading. When computing the differential contribution on high incomes, the tax paid would no longer be increased by the benefit of certain tax reductions and credits (donations, overseas investment, credits under articles 244 quater B to 244 quater W of the General Tax Code, etc.) listed in article 224 IV A 2°. Applies from the taxation of 2027 income.
Measure originators
No official estimate found for this measure.
Measure impact
Affects CDHR-liable households that use tax reductions or credits. These benefits would no longer reduce the contribution due; according to the explanatory statement, 35 tax reductions and credits are concerned.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 2 statements
« Si nous voulons garantir un plancher d’imposition, il faut prendre en considération uniquement l’impôt dont le contribuable s’est réellement acquitté. Nous voterons donc pour cet amendement »
Translation: If we want to guarantee a tax floor, we must only take into account the tax the taxpayer has actually paid. We will therefore vote for this amendment
15 October 2026Parliamentary debate · assemblee-nationale.fr« Or, comme l’a montré le rapport de la commission d’enquête sur l’imposition des plus hauts patrimoines et des revenus les plus élevés et à leur contribution au financement des services publics (recommandation n° 15), l’application de ces majorations à l’imposition acquittée réduit le montant de CDHR. »
Translation: Yet, as shown by the report of the commission of inquiry into the taxation of the largest fortunes and highest incomes and their contribution to funding public services (recommendation no. 15), applying these increases to the tax paid reduces the amount of CDHR.
10 October 2026Amendment · 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