French tax residency: the 183-day rule and three other tests
Who France treats as tax resident: the four tests listed by service-public, any one of which is enough, and when a tax treaty can change the answer.
France treats a person as tax resident (domicile fiscal en France) if they meet any one of four tests: their family lives in France, they spend at least 183 days a year there, their main work is in France, or the centre of their economic interests is in France. Nationality is irrelevant. A tax treaty with another country can override these rules.
Four tests — meeting one is enough
| Test | Met when | Source |
|---|---|---|
| Household (foyer) | The family normally lives in France: spouse, PACS partner or cohabiting partner, and children | service-public F62 |
| Main place of stay (lieu de séjour principal) | At least 183 days spent in France in the year — more than six months | service-public F62 |
| Main activity (activité principale) | The work that takes up most of the person's time, or brings in most of their income, is in France | service-public F62 |
| Centre of economic interests (centre des intérêts économiques) | The main investments are in France, or France is where the person's assets are managed from | service-public F62 |
The tests in more detail
Household (foyer)
Here the household means the person, their spouse, PACS partner or cohabiting partner (concubin), and their children. Other relatives, such as parents, brothers and sisters, are not taken into account. For someone with no partner or children, the household is simply where they normally live, leaving aside business trips.
Main place of stay (lieu de séjour principal)
This test is met by spending at least 183 days in France in the year. For income tax purposes, France means mainland France, its coastal islands, Corsica and the overseas departments (départements d'outre-mer), although the overseas departments have some rules of their own.
Main activity (activité principale)
The main activity is the one that takes up the most time or produces most of the income. Where someone has several activities, only the main one counts; a secondary activity (activité accessoire) is ignored. There is also a specific rule for company heads: the head of a company with its registered office in France is treated as having their tax home in France if the company's turnover in France exceeds €250 million.
Centre of economic interests (centre des intérêts économiques)
This test is met if the person's main investments are in France, or if France is where they manage their assets from (siège des affaires).
What can change the answer
- Tax treaties (convention fiscale). A treaty between France and another country may lay down different rules. Service-public suggests also checking the position with the other country's tax authorities where relevant.
- International civil servants (fonctionnaires internationaux). Special rules apply.
- A spouse whose tax home is abroad. Where one spouse or PACS partner lives in France and the other has their tax home abroad under a tax treaty, the French return covers the income of the partner living in France, of the children and dependants living in France, and the other partner's French-source income, if the treaty gives France the right to tax it.
Who can confirm residency
Service-public refers questions about residency to the tax authorities. People living in France can ask their local service des impôts des particuliers (SIP). People living abroad with French-source income can ask the service des impôts des particuliers non résidents.
About Fiscly
Whether France sees a newcomer as tax resident is usually the first question after a move, and the answer is scattered across several official pages. We went through this ourselves and built Fiscly for ourselves and for others who have moved here.
A questionnaire in six languages that ends with a step-by-step guide to the declaration.
This material is for general information and does not replace individual advice.
Fiscly is an educational tool to help you understand the French tax system. It is not a substitute for professional tax advice. Tax situations are individual — always verify with impots.gouv.fr or a qualified accountant (expert-comptable) for your specific case.