Ligue 1 footballers will reportedly fall into the 75% income tax bracket in France, despite originally being told that they were exempt from it.

French Football Federation chief Noel Le Graet recently claimed that the proposed rate will only affect large companies, not football clubs, which are classed as small and medium-sized business in the country.

Despite Le Graet's comments, it is understood that a government spokesman has confirmed that the tax would apply to enterprises that pay salaries of more than £847,000, according to ESPN.

Reports have claimed that around 100 players in the top flight will be affected by the new rate.