When do I become a tax resident of France?

Checked on 2026-10-25

Key facts

Four tests, and any one makes you resident

The tax administration’s published doctrine (BOFiP) lists the tests in article 4 B of the General Tax Code. You are domiciled in France for income tax if you have your household or main place of stay in France, if you work there (unless that work is only accessory), or if your centre of economic interests is there. A fourth test covers state employees posted abroad. The doctrine says that meeting one criterion is enough.

The 183-day rule

The doctrine says that, as a general rule, people who stay in France more than six months in a given year have their main stay there. Service Public, the government’s information site, puts it as at least 183 days in the year. The doctrine adds that six months is not an absolute rule: courts have found a main stay in France with shorter stays when the person spent clearly more time in France than in any other country. For the year you move to France or leave it, the six-month rule is not used; that year follows articles 166, 167 and 167 bis of the CGI.

Your household counts even if you are away: the doctrine says your household stays in France if your family normally lives there, even when work keeps you elsewhere for most of the year. For a single person without children, Service Public says the household is where you usually live, apart from business trips.

Work and economic interests

For employees, the doctrine says domicile follows the place where you actually and regularly work. If you have several activities, Service Public says your main activity is the one you spend the most actual time on or the one that brings in most of your income; an accessory activity doesn’t count (F36401). Your centre of economic interests is where you made your main investments, where your business is based, or where most of your income comes from.

What changes once you are resident

Service Public says a French tax resident pays income tax in France on French and foreign income. A non-resident pays only on French-source income, subject to the tax treaty between France and the country of residence. A tax treaty can set different rules; the doctrine notes that treaties take precedence over French law. Within a married or PACS couple, one partner can be resident and the other not.

Related questions

• If no tax treaty exists between France and your country, Service Public says all your income is taxable in France as a resident, even if part of it is already taxed where it comes from (F36401).

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.