A tax that will affect far fewer people than imagined. “Among the 62,500 households falling within the scope of the contribution due to the level of their income, 24,300 households would actually be liable due to a current level of effective taxation below 20%”, indicates the document entitled “Prior assessments of the articles of the finance bill for 2025, initially noted by The Echoes.
65,000 households initially targeted
The Budget Ministry had previously indicated that the measure would affect around 65,000 households in France, out of the 20 million households paying income tax. The measure is supposed to bring in 2 billion euros in 2025 and contribute to the recovery of public finances.
“The base of 65,000 households” used “as a basis for this targeted, temporary and exceptional contribution” is that of the exceptional contribution on high incomes (CEHR), that is to say households with a reference tax income greater than 250,000 euros for a single person and 500,000 euros for a couple, the Budget Ministry said on Saturday evening.
Two billion savings expected
But to be liable for this new contribution, “you must be subject to the CEHR and have an income tax rate lower than 20%”, says the same source, presenting the measure as a “net avoiding tax optimization “. Only a little more than 24,000 households would therefore be in this scenario, according to Bercy’s figures.
“This tax justice measure corresponds to a targeted effort on high-income households who, in particular through sustained recourse to tax exemptions, see their effective tax rate decrease,” he added.