This message is intended to raise awareness among those concerned by the CDHR, as there are reporting obligations to be met at the beginning of December. We invite you to contact your usual WeMa contact if you are potentially concerned.
👉 Who is potentially affected?
Taxpayers domiciled in France for tax purposes whose income in 2025 will exceed :
- 250,000 for single, widowed, separated or divorced taxpayers;
- 500,000 for married or PACS taxpayers subject to joint taxation.
👉 What revenues are taken into account?
In principle, all income received by taxpayers is taken into account: property income, dividends, capital gains, salaries, industrial and commercial profits, etc.
👉 How does CDHR work?
The CDHR is designed to ensure a minimum income tax charge of 20% (excluding social security contributions). This tax will be equal to (A) – (B) with – in summary :
(A) = 20% of the taxpayer’s income for 2025 ;
(B) = 2025 income tax + 2025 exceptional contribution on high incomes (“CEHR”) to be paid + surcharges depending on the household’s tax situation.
👉 What reporting obligations must taxpayers comply with before the end of the year?
Taxpayers concerned by the CDHR must file a specific declaration between December 1 and December 15, 2025. This declaration will be used to calculate an advance payment of CDHR to be made by taxpayers. The amount of this advance payment is set at 95% of the amount of the CDHR to be paid in respect of income for 2025.
In the event of late or non-payment of the deposit, a surcharge of 20% will be applied to the amount of the deposit.
Similarly, if the amount of the deposit paid turns out to be more than 20% less than the amount of the deposit due, a surcharge of 20% will be applied to a base corresponding to the underestimation of the deposit.
