How to determine your tax domicile?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Whether you are French or not, tax services consider that your tax domicile is in France if you fill in one of the following criteria :
Répondez aux questions successives et les réponses s’afficheront automatiquement
Your home is in France
Your tax domicile is in France if the habitual residence of your household is France.
Your home is made up of you and your family.
The tax authority detains the following persons:
- Your married, past or common-law partner
- Your children.
On the other hand, it does not retain your other relatives (parents, siblings, etc.)
If you are single without children, your home is where you usually live, apart from your business trips.
Your main residence is in France
Your tax residence is in France if it is the place of your main stay, that is to say that you are staying there at least 183 days during the yeartherefore, more than 6 months.
For income tax purposes, France means the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
You work in France
Your tax domicile is in France if you have your main activity there.
The main activity is the one you spend the most effective time on or the one that provides you with the bulk of your income.
If you have more than one activity, the main activity is taken into account.
An activity carried out incidentally is not concerned.
Please note
Your tax domicile is in France if you are a manager of a company whose head office is in France and it has a turnover of more than 250 million euros.
For income tax purposes, France means the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
The center of your economic interests is in France
Your tax domicile is considered in France if you've made your major investments there.
Similarly, if the seat of your business, from where you administer your property, is in France.
For income tax purposes, France means the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities).
One international convention concluded between France and a foreigner country may provide for different rules. If necessary, check your situation with the tax authorities of the foreigner State concerned.
If you live in France and your spouse or partner Civil partnerships: titleContent to his tax domicile outside France (in application of a tax treaty), you must report the following income:
- Your income and that of children and dependants who have their domicile in France
- The income from a French source of your spouse or partner of Civil partnerships domiciled outside France (provided that the tax is attributed to France by the tax convention).
FYI
Special rules apply to the determination of the tax domicile of international civil servants.
For know your tax residence, check your situation with your tax department.
Répondez aux questions successives et les réponses s’afficheront automatiquement
You are still in France
Consult your personal income tax service :
You can contact him directly from your online space:
You're abroad
If you receive income from a French source, ask the non-resident tax service.
Who shall I contact
Non-Resident Personal Income Tax Service
By phone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By mail
By post
10 rue du Center
ASD 10010
93465 Noisy-Le-Grand Cedex
Who can help me?
Find who can answer your questions in your region
- Personal Income Tax Service (SIP)
For general information
Tax Information Service
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + price call
To contact the local service managing your file
Tax department (treasury, tax department...)
Persons resident for tax purposes in France (Article 4 B)
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry for Europe and Foreign Affairs