The exceptional contribution on high incomes (CEHR) is payable by certain taxpayers, around 20,000, depending on their reference tax income. Introduced by Nicolas Sarkozy in the aftermath of the 2008 financial crisis with the aim of bailing out the state coffers, this contribution has been applied since the taxation of income in 2011. It brings in the state between 200 and 250 million d euros every year, says Que Choisir.
Concretely, the taxpayers who must pay the exceptional contribution on high incomes are those whose 2021 reference tax income is greater than 250,000 euros for a single, widowed, separated or divorced person. 500,000 euros for married or PACS taxpayers subject to joint taxation. Children and other dependents do not affect these thresholds.
If you do not know your reference tax income, just look at your 2022 tax notice which will be available in your personal space on the tax website from July 25, 2022. It is also important to note that in the event of change in marital status during the year 2021, the reference tax income that will be taken into account to determine whether or not the CEHR is paid will be that of the new tax household.
This contribution will be 3% on the fraction of the reference tax income of single, widowed, separated or divorced persons between 250,001 euros and 500,000 euros and 4% for those over 500,000 euros. On the other hand, for married or PACS taxpayers, the rate is 3% on the fraction of the reference tax income between 500,001 euros and 1,000,000 euros and 4% above 1,000,000 euros .
It should be noted that a smoothing mechanism has been provided for by law in order to prevent people who occasionally exceed the threshold of liability to the CEHR after having received exceptional income from being overtaxed.
