Differential contribution on high incomes (CDHR)
Contribution guaranteeing a minimum tax rate of 20% for the highest-income taxpayers (over €250,000 for a single person, €500,000 for a couple). Applies to 2025 income
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Guarantees a minimum effective tax rate of 20% for high incomes. Particularly significant for taxpayers whose income is mainly taxed under the 12.8% PFU (flat tax). Advance payment of 95% due between 1 and 15 December 2025, subject to a 20% penalty.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Council of Ministers
Validation interne