Overview
- The government reduced its 2026 projection for the contribution différentielle sur les hauts revenus from about €1.65 billion to roughly €650 million after weaker-than-expected receipts.
- In its first year, the measure reportedly raised around €400 million versus an initial expectation near €1.9 billion.
- Authorities cite accelerated dividend payouts and other optimization, compounded by a 95% advance payment mechanism that affected collection timing.
- The CDHR sets a 20% minimum effective tax rate for households above €250,000 in income for singles and €500,000 for couples, with taxpayers paying the difference to reach that floor.
- Officials say the 2026 estimate could be revisited in summer 2026 after analysis of spring income declarations.