La CDHR (Contribution Diff\u00e9rentielle sur les Hauts Revenus) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La CDRH est l'imp\u00f4t minimum de 20% pour les c\u00e9libataires gagnant plus de 250.000\u00a0\u20ac annuels (500.000\u00a0\u20ac pour un couple).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/cdhr-contribution-differentielle-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=\"La CDHR (Contribution Diff\u00e9rentielle sur les Hauts Revenus) | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"La CDRH est l'imp\u00f4t minimum de 20% pour les c\u00e9libataires gagnant plus de 250.000\u00a0\u20ac annuels (500.000\u00a0\u20ac pour un couple).\" \/>\n<meta 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{"id":72466,"date":"2025-09-17T15:49:11","date_gmt":"2025-09-17T13:49:11","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=72466"},"modified":"2025-11-18T11:33:45","modified_gmt":"2025-11-18T10:33:45","slug":"cdhr-contribution-differentielle-sur-les-hauts-revenus","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/cdhr-contribution-differentielle-sur-les-hauts-revenus\/","title":{"rendered":"La CDHR (Contribution Diff\u00e9rentielle sur les Hauts Revenus)"},"content":{"rendered":"\n

Pas besoin de long discours pour comprendre le sens de la CDRH ! Elle augmente la contribution fiscale des m\u00e9nages les plus ais\u00e9s. Ceux qui b\u00e9n\u00e9ficient en 2025 d’un revenu fiscal de r\u00e9f\u00e9rence de plus de 250.000 \u20ac (pour un c\u00e9libataire) ou de plus de 500.000 \u20ac (pour un couple), et dont le taux d\u2019imposition ne d\u00e9passe pas 20 %. Leur imposition sera port\u00e9e au taux minimal de 20 %.<\/p>\n\n\n\n

Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient sur cette contribution, dont les modalit\u00e9s de r\u00e8glement sont exceptionnelles.<\/p>\n\n\n\n

Initi\u00e9e par le gouvernement Barnier en Novembre 2024, la contribution sur les hauts revenus (CDRH) \u00e9tait d\u2019abord \u201cexceptionnelle et temporaire\u201d avant que son caract\u00e8re provisoire ne soit remis en cause. Rejet\u00e9e, M. Bayrou l’a finalement gard\u00e9e. Pour permettre d\u2019anticiper les recettes dans les caisses de l\u2019\u00c9tat d\u00e8s 2025, l’administration fiscale exigera un acompte de 95 % entre le 1er et le 15 d\u00e9cembre 2025\u2026<\/strong> alors qu\u2019elle s\u2019appliquera sur les revenus m\u00eames de 2025 ! <\/strong>(Voir notre article La d\u00e9claration d\u2019imp\u00f4ts 2025<\/a>)<\/p>\n\n\n\n

On en sait maintenant un peu plus sur la proc\u00e9dure de collecte envisag\u00e9e :<\/strong><\/h3>\n\n\n\n\n
D\u00e9claration de l\u2019acompte en ligne, entre le 1er et le 15 D\u00e9cembre, sans formulaire papier, depuis un portail d\u00e9claratif dans \u00ab g\u00e9rer mon pr\u00e9l\u00e8vement \u00e0 la source \u00bb, sans possibilit\u00e9 de correction ou d\u2019annulation.\n
\n
\u00c9tat civil, <\/li>\n\n\n\n
Saisie de l’ensemble des revenus (per\u00e7us ou \u00e0 percevoir) de l’ann\u00e9e 2025,<\/li>\n<\/ul>\n<\/li>\n\n\n\n
Calcul par l\u2019administration du revenu fiscal de r\u00e9f\u00e9rence (RFR) des d\u00e9clarants pour d\u00e9terminer s’ils sont dans le champ d’application de la CDHR,<\/li>\n\n\n\n
Calcul du montant de l’acompte \u00e0 verser. <\/li>\n\n\n\n
Pr\u00e9l\u00e8vement sur le compte bancaire des contribuables dans les 48 heures qui suivent la d\u00e9claration.<\/li>\n<\/ul>\n\n\n\n
Les contribuables concern\u00e9s estimeront eux-m\u00eames leur CDHR, en tenant compte de leurs revenus encaiss\u00e9s jusqu\u2019en novembre, et d\u2019une estimation de ceux de d\u00e9cembre. L\u2019erreur de calcul ou le paiement hors d\u00e9lai entra\u00eenera une majoration de 20 % de la CDHR due.<\/p>\n\n\n\n
Difficult\u00e9s :<\/strong><\/h3>\n\n\n\n\n
int\u00e9grer des revenus encore inconnus :\n
\n
les revenus de soci\u00e9t\u00e9 que leurs dirigeants ne conna\u00eetront pr\u00e9cis\u00e9ment, au mieux, qu\u2019en Mars ou Avril 2026,<\/li>\n\n\n\n
ceux de certains placements financiers, pour lesquels les banques et \u00e9tablissements financiers n\u2019envoient les imprim\u00e9s fiscaux qu\u2019en Mars ou Avril 2026, <\/li>\n\n\n\n
les op\u00e9rations pr\u00e9vues en 2025, mais non encore abouties (et que se passe-t-il si finalement ces op\u00e9rations ne se finalisent qu\u2019en 2026 ?) comme le closing d\u2019une vente d\u2019entreprise, le rachat d\u2019un gros contrat d\u2019assurance vie, etc.<\/li>\n\n\n\n
les op\u00e9rations et revenus exceptionnels, dont la notion est parfois \u201cfloue ou changeante en fonction des contentieux administratifs\u201d\u2026<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n
Toutes ces difficult\u00e9s peuvent entra\u00eener des risques importants, en fonction des montants en jeu, qu\u2019il s\u2019agisse :<\/p>\n\n\n\n
\n
de tr\u00e9sorerie, puisqu\u2019un trop vers\u00e9 ne sera, au mieux, rembours\u00e9 par l\u2019Administration qu\u2019en fin d\u2019\u00e9t\u00e9 2026, <\/li>\n\n\n\n
de p\u00e9nalit\u00e9s (20% de la somme non vers\u00e9e, quand m\u00eame !), si un acompte n\u2019a pas pris en compte certains revenus finalement encaiss\u00e9s dans l\u2019ann\u00e9e\u2026<\/li>\n<\/ul>\n\n\n\n
La DGFiP a mis en ligne un simulateur<\/a> pour le calcul de cet imp\u00f4t.<\/p>\n\n\n\n
\u201cMention Express\u201d ?<\/strong><\/h3>\n\n\n\n
Une solution pour \u00eatre consid\u00e9r\u00e9 \u201cde bonne foi\u201d, et \u00e9viter (peut-\u00eatre) une p\u00e9nalit\u00e9 en cas de contentieux, serait de d\u00e9poser une mention express lors de la d\u00e9claration d’acompte. Cela revient \u00e0 expliciter le montant des revenus pr\u00e9visionnels d\u00e9clar\u00e9s. En cas de diff\u00e9rence entre le montant d\u00e9clar\u00e9 et le montant r\u00e9el, l’administration pourrait consid\u00e9rer le contribuable de bonne foi, gr\u00e2ce \u00e0 cette mention. Et \u00e9viter la majoration.<\/p>\n\n\n\n
Cet article vous a \u00e9t\u00e9 utile ? Dites-le nous dans les commentaires ci-dessous ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n\n\n\n
\n
Comment d\u00e9clarer vos revenus de dirigeant<\/a><\/li>\n\n\n\n
La contribution exceptionnelle sur les hauts revenus<\/a><\/li>\n\n\n\n
<\/a><\/a>Actualit\u00e9s d\u2019Octobre 2025<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
Pas besoin de long discours pour comprendre le sens de la CDRH ! Elle augmente la contribution fiscale des m\u00e9nages les plus ais\u00e9s. Ceux qui b\u00e9n\u00e9ficient en 2025 d’un revenu fiscal de r\u00e9f\u00e9rence de plus de 250.000 \u20ac (pour un c\u00e9libataire) ou…<\/p>\n","protected":false},"author":1,"featured_media":72467,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-72466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nLa CDHR (Contribution Diff\u00e9rentielle sur les Hauts Revenus) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La CDRH est l'imp\u00f4t minimum de 20% pour les c\u00e9libataires gagnant plus de 250.000\u00a0\u20ac annuels (500.000\u00a0\u20ac pour un couple).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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