A 75 percent tax band was one of the flagship promises made by Socialist President Francois Hollande in his election campaign last year and its planned introduction has been blamed for pushing a number of leading business figures and artists, including actor Gerard Depardieu, out of France.
Despite the controversy, a BVA poll for television channel i-TELE found that 61 percent of people supported the idea in principle, but only 21 percent thought the rate should be at 75 percent or above.
Only one in five people (19 percent) are opposed to the principle of a special tax on high earners as a temporary measure while France attempts to put its public finances in order.
The introduction of the 75 percent tax has been held up after a constitutional court ruling last month that it should apply to households rather than individuals, in line with France's general approach to income tax.
The government has said the legislation will be redrafted and represented to parliament.