{"id":2703,"date":"2024-01-15T19:00:34","date_gmt":"2024-01-15T18:00:34","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=2703"},"modified":"2024-01-15T19:00:45","modified_gmt":"2024-01-15T18:00:45","slug":"qui-doit-payer-la-contribution-exceptionnelle-sur-les-hauts-revenus","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/qui-doit-payer-la-contribution-exceptionnelle-sur-les-hauts-revenus\/","title":{"rendered":"Qui doit payer la contribution exceptionnelle sur les hauts revenus?\u00a0"},"content":{"rendered":"\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">La contribution exceptionnelle&nbsp;<strong>s&#8217;ajoute \u00e0 l&#8217;imp\u00f4t sur le revenu.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle concerne les contribuables qui per\u00e7oivent de hauts revenus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez la payer si votre\u00a0<em>foyer fiscal: Ensemble de personnes remplissant une seule d\u00e9claration de revenus (exemple : \u00e9poux, \u00e9pouse et enfants \u00e0 charge)<\/em>\u00a0est soumis \u00e0 l&#8217;imp\u00f4t sur le revenu\u00a0<strong>et<\/strong>\u00a0que votre\u00a0revenu fiscal de r\u00e9f\u00e9rence (RFR)\u00a0d\u00e9passe les montants suivants\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>250&nbsp;000&nbsp;\u20ac<\/strong>&nbsp;si vous \u00eates&nbsp;<strong>c\u00e9libataire<\/strong>, veuf, s\u00e9par\u00e9 ou divorc\u00e9<\/li>\n\n\n\n<li><strong>500&nbsp;000&nbsp;\u20ac<\/strong>&nbsp;si vous \u00eates&nbsp;<strong>mari\u00e9 ou pacs\u00e9<\/strong>, soumis \u00e0 imposition commune<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nota : ces seuils d&#8217;imposition n&#8217;augmentent pas en cas de personne \u00e0 charge.<\/p>\n\n\n\n<div style=\"height:44px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><thead><tr><th>Fraction de revenu fiscal de r\u00e9f\u00e9rence<\/th><th>Taux pour une personne seule<\/th><th>Taux pour un couple soumis \u00e0 imposition commune<\/th><\/tr><\/thead><tbody><tr><th>Jusqu&#8217;\u00e0&nbsp;<strong>250&nbsp;000&nbsp;\u20ac<\/strong><\/th><td><strong>0&nbsp;%<\/strong><\/td><td><strong>0&nbsp;%<\/strong><\/td><\/tr><tr><th>Entre&nbsp;<strong>250&nbsp;001&nbsp;\u20ac<\/strong>&nbsp;et&nbsp;<strong>500&nbsp;000&nbsp;\u20ac<\/strong><\/th><td><strong>3&nbsp;%<\/strong><\/td><td><strong>0&nbsp;%<\/strong><\/td><\/tr><tr><th>Entre&nbsp;<strong>500&nbsp;001&nbsp;\u20ac<\/strong>&nbsp;et&nbsp;<strong>1&nbsp;000&nbsp;000&nbsp;\u20ac<\/strong><\/th><td><strong>4&nbsp;%<\/strong><\/td><td><strong>3&nbsp;%<\/strong><\/td><\/tr><tr><th>Plus de&nbsp;<strong>1&nbsp;000&nbsp;000&nbsp;\u20ac<\/strong><\/th><td><strong>4&nbsp;%<\/strong><\/td><td><strong>4&nbsp;%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour un c\u00e9libataire disposant d&#8217;un revenu fiscal de r\u00e9f\u00e9rence de&nbsp;<strong>400&nbsp;000&nbsp;\u20ac<\/strong>, la contribution exceptionnelle est de&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(<strong>400&nbsp;000&nbsp;\u20ac<\/strong>&nbsp;&#8211;&nbsp;<strong>250&nbsp;000&nbsp;\u20ac<\/strong>) x&nbsp;<strong>3&nbsp;%<\/strong>&nbsp;=&nbsp;<strong>4&nbsp;500&nbsp;\u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour un c\u00e9libataire disposant d&#8217;un revenu fiscal de r\u00e9f\u00e9rence de&nbsp;<strong>550 000&nbsp;\u20ac<\/strong>, la contribution exceptionnelle est de&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">[(<strong>500&nbsp;000&nbsp;\u20ac<\/strong>&nbsp;&#8211;&nbsp;<strong>250&nbsp;000&nbsp;\u20ac<\/strong>) x&nbsp;<strong>3&nbsp;%<\/strong>] + [(<strong>550 000&nbsp;\u20ac<\/strong>&nbsp;&#8211;&nbsp;<strong>500&nbsp;000&nbsp;\u20ac<\/strong>) x&nbsp;<strong>4&nbsp;%<\/strong>] =&nbsp;<strong>9&nbsp;500&nbsp;\u20ac<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous b\u00e9n\u00e9ficiez de\u00a0revenus consid\u00e9r\u00e9s comme exceptionnels\u00a0en raison de leur montant, un syst\u00e8me de lissage (aussi appel\u00e9\u00a0<em>m\u00e9canisme du quotient<\/em>) peut s&#8217;appliquer pour att\u00e9nuer votre imposition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour en b\u00e9n\u00e9ficier, vous devez adresser votre demande \u00e0 votre centre des finances publiques.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La contribution exceptionnelle&nbsp;s&#8217;ajoute \u00e0 l&#8217;imp\u00f4t sur le revenu. Elle concerne les contribuables qui per\u00e7oivent de hauts revenus. Vous devez la payer si votre\u00a0foyer fiscal: Ensemble de personnes remplissant une seule d\u00e9claration de revenus (exemple : \u00e9poux, \u00e9pouse et enfants \u00e0 charge)\u00a0est soumis \u00e0 l&#8217;imp\u00f4t sur le revenu\u00a0et\u00a0que votre\u00a0revenu fiscal de r\u00e9f\u00e9rence (RFR)\u00a0d\u00e9passe les montants suivants\u00a0: &#8230; <a title=\"Qui doit payer la contribution exceptionnelle sur les hauts revenus?\u00a0\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/qui-doit-payer-la-contribution-exceptionnelle-sur-les-hauts-revenus\/\" aria-label=\"En savoir plus sur Qui doit payer la contribution exceptionnelle sur les hauts revenus?\u00a0\">Lire plus<\/a><\/p>\n","protected":false},"author":2,"featured_media":1971,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Qui doit payer la contribution exceptionnelle sur les hauts revenus?\u00a0 - Feodus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/qui-doit-payer-la-contribution-exceptionnelle-sur-les-hauts-revenus\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qui doit payer la contribution exceptionnelle sur les hauts revenus?\u00a0 - Feodus\" \/>\n<meta property=\"og:description\" content=\"La contribution exceptionnelle&nbsp;s&#8217;ajoute \u00e0 l&#8217;imp\u00f4t sur le revenu. Elle concerne les contribuables qui per\u00e7oivent de hauts revenus. Vous devez la payer si votre\u00a0foyer fiscal: Ensemble de personnes remplissant une seule d\u00e9claration de revenus (exemple : \u00e9poux, \u00e9pouse et enfants \u00e0 charge)\u00a0est soumis \u00e0 l&#8217;imp\u00f4t sur le revenu\u00a0et\u00a0que votre\u00a0revenu fiscal de r\u00e9f\u00e9rence (RFR)\u00a0d\u00e9passe les montants suivants\u00a0: ... 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Elle concerne les contribuables qui per\u00e7oivent de hauts revenus. Vous devez la payer si votre\u00a0foyer fiscal: Ensemble de personnes remplissant une seule d\u00e9claration de revenus (exemple : \u00e9poux, \u00e9pouse et enfants \u00e0 charge)\u00a0est soumis \u00e0 l&#8217;imp\u00f4t sur le revenu\u00a0et\u00a0que votre\u00a0revenu fiscal de r\u00e9f\u00e9rence (RFR)\u00a0d\u00e9passe les montants suivants\u00a0: ... 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