Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 22/09/2025

L’acompte de la Contribution Différentielle sur les Hauts Revenus (CDHR) devra être versé entre le 1er et le 15 décembre 2025

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

L’acompte de la Contribution Différentielle sur les Hauts Revenus (CDHR) devra être versé entre le 1er et le 15 décembre 2025

La rentrée est désormais bien entamée et, dans un climat d’incertitude gouvernementale, une certitude demeure : l’acompte de la Contribution Différentielle sur les Hauts Revenus (CDHR) devra être versé entre le 1er et le 15 décembre 2025

Rappel synthétique (non exhaustif) du dispositif :

Créée par la loi de finances pour 2025 (art. 224 CGI), la CDHR vise à garantir un taux effectif minimal de 20 % d’imposition, assis sur un revenu fiscal de référence “retraité” (avec réintégrations et exclusions spécifiques).
Seuils d’entrée : 250 000 € pour une personne seule, 500 000 € pour un couple soumis à imposition commune.
La contribution est différentielle : elle correspond à la différence entre ce taux minimal et l’imposition déjà acquittée (IR, CEHR, certains prélèvements libératoires), avec une majoration forfaitaire de +12 500 € pour les couples et +1 500 € par personne à charge.
Un acompte est dû en décembre et doit représenter 95 % du montant estimé de la contribution (ce qui nécessite d'estimer son imposition sur les revenus).

Cet acompte devra être calculé sur les revenus effectivement réalisés au 1ᵉʳ décembre 2025, ainsi que sur une estimation des revenus susceptibles d’être réalisés entre le 1ᵉʳ et le 31 décembre 2025.

Points de vigilance :

À ce jour, aucun BOFiP n’a été publié : l’Administration n’a pas encore commenté officiellement la mise en œuvre du dispositif.
Le calcul est particulièrement complexe (ex : revenus exceptionnels, retraitements multiples, articulation avec la CEHR etc.).
En cas de défaut ou retard de paiement de l'acompte, la pénalité de 20 % porte sur 95 % de la contribution due. Par ailleurs, lorsque l’acompte versé est inférieur de plus de 20 % au montant représentant 95 % de la CDHR due au titre de l’imposition des revenus 2025, la pénalité s’applique sur cet écart.

Dans ce contexte et afin d'éviter toute mauvaise surprise en décembre, il est primordial d'anticiper dès maintenant l'estimation de cette CDHR (et donc des autres impôts).

N’hésitez pas à en discuter avec votre conseil.