What is it, and what is its purpose?
Although its effectiveness has been widely debated, the CDHR has been extended for 2026 tax year. Its purpose is to ensure a minimum tax rate of 20% of the reference taxable income (RFR).
This contribution is intended to bridge the gap between 20% of the RFR and the taxes already paid (Income Tax, CEHR, Withholding Taxes).
Who is affected?
You are affected if you are a tax resident of France and your RFR exceeds €250,000 for a single person or €500,000 for a married or civil union couple, and your average tax rate remains below 20%.
What should you do in December?
You must estimate the tax due on your 2026 income. Between December 1 and 15, 2026, you must pay an advance payment equal to 95% of this amount online through your personal account on impots.gouv.fr. The balance will be adjusted after you file your tax return in the spring of 2027.
What are the risks?
If you fail to pay the advance payment, pay it late, or significantly underestimate the amount due, a 20% surcharge will apply.
This year, the advance payment declaration will be filed in accordance with the guidelines published on June 30, 2026 (BOI-IR-CDHR-20260630), which primarily address its scope of application, tax base, exceptional income, and calculation.
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