President Francois Hollande ruled out Friday any special exemption for France's football clubs as clubs angered at the country's 75-percent tax on its highest earners ready for unprecedented strike action.

"The rules are the same for everyone," Hollande told a press conference after a summit of EU leaders in Brussels.

"The tax law is the same for all companies," the Socialist president said, even if "that needn't exclude dialogue on certain difficulties this creates for clubs".

The French players union announced on Thursday their intention to strike around fixtures scheduled from November 30.

The strike, if maintained, will be a first lockdown in the professional game since 1972, after a unanimous vote against the controversial supertax.

According to Ligue 1 teams, the new law, if implemented next year, would leave them with a 44 million euro tax bill and dissuade foreign talent such as Swedish star Zlatan Ibrahimovic -- who hit four goals in a 5-0 Champions League match at Anderlecht this week -- from signing for French clubs.