"I would be sorry that we have reached this point," Valerie Fourneyron told reporters after a Euro 2016 organisation committee meeting.
"At a time when all French people take part in the effort of recovery of country in the fight against unemployment and for the competitivity of our companies, they would not understand that the world of professional football, which is seen as privileged, would not take part in this collective effort."
According to a report on weekly Le Journal du Dimanche's website (wwww.lejdd.fr), professional clubs have been considering boycotting a round of Ligue 1 and Ligue 2 matches to protest against the tax.
"Different scenarios have been considered," Jean-Pierre Louvel, president of the clubs' union, was quoted as saying by Le Journal du Dimanche.
"We will have an extraordinary board meeting on Oct. 24."
The 75 percent tax rate for the portion of employees' salaries above one million euros annually has been included in the government's 2014 budget, but has not yet been approved.