Tax increaseProposedIncome taxNational

CDHR: removal of the household-composition uplift

Additional article adopted by the National Assembly at first reading. When computing the differential contribution on high incomes (CDHR), the tax already paid would no longer be increased by €1,500 per dependant and €12,500 for jointly taxed couples (wording deleted from article 224 III 2° of the General Tax Code). 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 households liable to the CDHR (reference taxable income of at least €250,000 for a single person, €500,000 for a couple). Without this uplift, the gap between tax paid and the 20% rate widens, increasing the contribution due, in particular for couples and households with dependants.

Official references

Law number: PLF 2027 (AN n° 3210), art. additionnel après l'art. 3 (amdt n° I-3186)

Sources

PLF 2027 – amendement n° I-3186Parliamentary

15 October 2026

Compte rendu de la séance publique du jeudi 15 octobre 2026Parliamentary debate

15 October 2026

Scrutin public n° 8803Vote

15 October 2026

PLF 2027 - texte déposéOfficial

1 October 2026

Stated positions

Public statements by members of Parliament on this measure · 1 statement

Charles de CoursonLIOTForParliamentary debate
« vise à supprimer la possibilité de réduire le montant de la contribution différentielle sur les hauts revenus en fonction de la composition du foyer fiscal et des personnes à charge. C’est tout simple. »
Translation: aims to remove the possibility of reducing the amount of the differential contribution on high incomes according to the composition of the tax household and dependants. It is quite simple.
15 October 2026Parliamentary debate · assemblee-nationale.fr

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.

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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

Source

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-3186 adopté le 15 octobre 2026 en séance publique, par 46 voix contre 23 (scrutin n° 8803), portant article additionnel après l'article 3. Avis favorable de la commission des finances. Le ministre David Amiel a estimé que l'amendement exposerait à « un risque élevé de censure constitutionnelle ».

Source

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

Source