Exceptional contribution on high incomes: a measure that will affect 24,300 households

The Ministry of the Budget had initially announced that the exceptional contribution on high incomes would affect around 65,000 households in France, out of the 20 million subject to income tax. However, according to a new assessment unveiled on Saturday October 12, 24,300 tax households will actually be affected by this temporary measure.

Objectives of the measure

The aim of the contribution, which is set to raise 2 billion euros by 2025, is to strengthen the recovery of public finances. The measure aims to guarantee a minimum tax rate of 20% for the wealthiest households, while combating tax optimization. It will apply until 2027, targeting households with a reference tax income in excess of 250,000 euros for a single person and 500,000 euros for a couple.

A measure of tax justice

The government insists that this contribution will not affect non-taxable households, and that it only concerns those with the highest incomes. It specifically targets those who, thanks to special tax arrangements, currently benefit from an effective tax rate below the 20% threshold.