High-income differential contribution (CDHR) extended until the deficit falls below 3% of GDP, with a 95% down payment in December

Article 2 of the 2026 budget act extends the differential contribution on high incomes (Article 224 of the General Tax Code), created by the 2025 budget act to guarantee a minimum 20% tax rate. It applies until the taxation of the income of the year for which the accounts settlement bill records a general budget deficit below 3% of GDP. A down payment equal to 95% of the estimated contribution is due each year between 1 and 15 December of the tax year, with a 20% surcharge for non-payment, late payment or an underpayment of more than 20%. The calculation rules are revised: changes in family situation over the three previous years, departure from or arrival in France during the year, exceptional income counted for a quarter of its amount, and account taken of the tax reduction for donations (Article 200 of the Tax Code).