What is the principal residence for taxes?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Your primary residence is the place where your income tax is assessed.

You must indicate this on your tax return.

Your situation depends on the number of your residences in France.

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You have only one residence in France

Your principal residence is your place of residence in December 31 of the year in which the revenue was collected.

If you've moved (and therefore changed your principal residence), your place of taxation changes.

The tax that you will still be liable for on your income in the year of the change, and on your income in previous years, can be assessed at your new tax location.

You have several residences in France

Your main residence depends on your situation:

General case

You can have only a single principal residence.

Your primary residence is where you have your main establishment at December 31 of the year in which the revenue was collected.

This is the place where you actually reside and usually, the place where you have the strongest ties.

This is, for example, the place where you live with your family, that of your professional interests.

If the location of your main establishment change, your place of taxation changes too.

The tax that you will still be liable for on your income in the year of the change, and on your income in previous years, can be assessed at your new tax location.

Please note

If you have a second home without owning it (for example, as a year-round tenant), you must indicate this on your tax return. Fill out the “Occupancy of another dwelling at 1er January without owning it” (part “Civil status - Address”).

You're married

You can have separate main residences if you have any of the following:

  • You're married under the system of separation of assets and you do not live under the same roof (whether voluntary or not)
  • You're pending body separation or divorce and you have been allowed to reside separately
  • In the event of abandonment of the matrimonial home, each person has separate incomes.

FYI  

If you each have your primary residence, you are taxed on your income alone. You must file your own declaration.

You're past

You can have separate main residences if you have any of the following:

  • You are separated past of property and you do not live under the same roof (whether voluntary or not)
  • You have abandoned the common home and each has separate revenues.

FYI  

If you each have your primary residence, you are taxed on your income alone. You must file your own declaration.

You enter a nursing home

If you have left your main residence to enter a specialized care facility (Ehpad: titleContent, retirement home or long-term care center), this facility becomes your primary residence.

Your old home will be considered a second home.

Please note

You are exempt of housing tax on second homes for your old home from the year following your admission to the institution.

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