When should the deposit be paid?

Question to an expert

When should I pay the deposit for the new contribution on the high incomes established by the finance law?

A new taxation, called “differential contribution applicable to certain taxpayers holding high incomes” (CDHR), was created by the last finance law. It affects income received in 2025 and aims to ensure an average minimum taxation of 20 % for those whose reference tax income exceeds 250,000 euros for a single person or 500,000 euros for a couple.

Its calculation and recovery methods require a certain anticipation. The persons concerned will have to pay, between the 1^er And on December 15, 2025, a deposit equal to 95 % of its amount, determined on the basis of the income made since 1^er January 2025 and on an estimated basis of December income.

Beyond the practical difficulty, for the taxpayer, to anticipate the perception of certain income and the complexity of the calculation of the tax base, it will also come back to assess the amount of income tax and CDHR. Great vigilance must be brought to the determination of this deposit, an increase of 20 %, seated on the difference between the deposit paid and 95 % of the final contribution due, being incurred in the event of defect, delay in payment or significant difference (20 % or more).

The deposit will be deducted from the final CDHR, called in the summer of 2026. If the deposit paid exceeds the contribution due, the excess will be returned to the taxpayer. Nothing indicates that it will be accompanied by interest.