The temporary 鈥榚xceptional contributions鈥� levied on very high earners in France could be extended, but this is 鈥渘ot at all鈥� the same as a return to the wealth tax (l鈥檌mp么t de solidarit茅 sur la fortune, ISF), the finance minister has said.

鈥淸We denounce] schemes that are completely legal, but which when taken together allow [the richest] people to pay very little tax, which in slightly jargon-filled language is called 鈥榯ax optimisation鈥�,鈥� said 脡ric Lombard in an interview on April 12 . 鈥淲e will tackle this in 2026.鈥�

The next day, he , including stating that the 鈥渆xceptional contribution on high incomes鈥� could be extended for those with 鈥渉igh incomes or high net worth or both鈥�.

The 鈥榚xceptional contribution鈥� was first introduced in the 2025 budget by Michel Barnier's government, and has been retained by that of Fran莽ois Bayrou. It had been intended to be temporary, but should now become permanent as 鈥渁 question of fairness鈥�, said Mr Lombard.

Read also: French PM confirms 鈥榤inimum tax鈥� will apply for high earners: who is impacted? 

鈥淲e are asking a lot of everyone [so] this signal of solidarity seems necessary to me,鈥� he added.

The contribution is expected to bring in around 鈧�2 billion for the state, and affect tens of thousands of taxpayers.

It comes as the government is looking to find some 鈧�40 billion in state savings in 2026, with a view to reducing the deficit to 4.6% of GDP next year, and 鈥渂elow 3%鈥� by 2029.

Mr Lombard did, however, rule out any increase in tax rates for medium earners for 2026, and the Finance Ministry is still considering extra corporate taxes on the highest-earning companies, .

Who pays the exceptional contribution on high incomes?

The government states that the contribution is payable by:

• Single people earning between 鈧�250,000 and 鈧�500,000, at a rate of 3% (on the amount earned over 鈧�250,000)

• Couples earning between 鈧�250,000 and 鈧�500,000, not payable

• Single people earning between 鈧�500,000 and 鈧�1 million, at a rate of 4% (3% on 鈧�250,000-鈧�500,000, thereafter 4%)

• Couples earning between 鈧�500,000 and 鈧�1 million, at a rate of 3%

• All households earning more than 鈧�1 million, at a rate of 4%

There is also another contribution, known as the 鈥榙ifferential鈥�, which aims to ensure a minimum 20% tax level on the highest incomes for those domiciled in France. 

These brackets are correct for 2025; it is not certain if they will stay the same in 2026.

Read also: Why more than half of French households do not pay income tax
Read more: What is the maximum amount a person can earn before they pay income tax in France? 

鈥楴ot a return to the ISF鈥�

Yet, Mr Lombard did specify that his plans did not constitute a 鈥渞eturn to the ISF (imp么t de solidarit茅 sur la fortune, 'solidarity tax on wealth'). 鈥淭here is no question of affecting work tools or productive investment, not at all,鈥� he said. 

The ISF is a former tax, which was introduced in 1989. It covered all movable and immovable property and wealth, including financial investments, movable property (such as jewellery), main residences, second homes, and non-trading property companies. It was a tax on wealth, not income.

In 2018, it was replaced by the imp么t sur la fortune immobili猫re (tax on property wealth, IFI), which only applies to property assets. The IFI is payable by all French taxpayers who own property with a value of more than 鈧�1.3 million (and those who live abroad but have property in France). 

The Connexion publishes .

In 2023, nearly 176,000 households paid the IFI, bringing in around 鈧�1.9 billion in tax revenue.