The French Tax Authority has published new guidance dated 30 June 2026 on the exceptional (differential) contribution on higher-income households. The contribution, first introduced in the Finance Law for 2025, essentially ensures that a minimum tax rate of 20% will apply to tax households whose income subject to tax exceeds EUR 250,000 for a single individual or EUR 500,000 for a couple, with a differential contribution due in cases where the average tax rate is less than 20%. The contribut…