France's highest court has approved a 75% tax on high earners that is one of President Francois Hollande's signature policies.
Zlatan Ibrahimovic is one of the top players bought in by wealthy owners at Paris Saint-Germain, who are currently top of Ligue 1
The initial proposal to tax individual incomes was ruled unconstitutional by the Constitutional Council almost exactly one year ago.
But the government modified it to make employers liable for the 75% tax on salaries exceeding 1m euros (£830,000).
The levy will last two years, affecting income earned this year and in 2014.
Football clubs in France threatened to go on strike earlier this year over the issue, saying many of France's clubs are financially fragile and say the plans could spark an exodus of top players who are paid huge salaries.
The Qatari-owned Paris Saint-Germain has more than 10 players whose pay exceeds 1m euros, including the Swedish striker Zlatan Ibrahimovic.
There has also been a chorus of protest from businesses and wealthy individuals who have condemned the tax - including film star Gerard Depardieu, who left the country in protest.
Polls suggest a large majority in France back the temporary tax.
Unlike many other countries in Europe, France aims to bring down its huge public deficit by raising taxes as well as some spending cuts.
The highest tax rate in the UK is 45% and is applied to individuals.