Tax increaseProposedIncome taxNational

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

InitiatorLIOT
Charles de Courson
Libertés, Indépendants, Outre-mer et Territoires
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

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

Law number: PLF 2027 (AN n° 3210), art. additionnel après l'art. 3 (amdt n° I-3188)

Sources

15 October 2026
15 October 2026
1 October 2026

Stated positions

Public statements by members of Parliament on this measure · 2 statements

  • Mickaël BoulouxSOCForParliamentary debate
    « 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

  • Charles de CoursonLIOTForAmendment
    « 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.

These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.

Is a quote inaccurate or taken out of context? Report it via the contact page.

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
15 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote result
Adopted
Amendement n° I-3188 adopté le 15 octobre 2026 en séance publique, par 47 voix contre 21 (scrutin n° 8804), portant article additionnel après l'article 3. Avis favorable de la commission des finances ; le rapporteur général Philippe Juvin a exprimé des réserves sur l'effet possible sur les dons.
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale