How do I determine my tax domicile?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
Whether you are French or not, taxes consider that your tax residence is in France if you meet one of the following criteria:
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Your home is in France
Your tax domicile is in France if it is the place of your main stay, that is you stay there for more than 6 months during the year.
For income tax, France means the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with special)
You work in France
Your tax domicile is in France if you have your main activity.
The main activity is the one to which you spend the most actual time or the one that earns the bulk of your income.
If you have more than one activity, the primary activity is considered.
An activity carried out in an ancillary manner is not concerned.
Please note
your tax domicile is in France if you are a manager of a company headquartered in France and it has more than 250 million euros in turnover.
For income tax, France means the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with special)
The centre of your economic interests is in France
Your tax domicile is considered in France if you made your major investments there.
Likewise, if the headquarters of your business, from where you administer your property, is in France.
For income tax, France means the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with special)
If you reside in France and your spouse or partner Civil partnerships: titleContent has its tax domicile outside France (pursuant to tax treaty), you must report the following revenues:
- Your income and that of the children and dependants who have their domicile in France
- The income from French sources of your Civil partnership or partner domiciled outside France (provided that the tax is attributed to France by the tax treaty)
FYI
special rules apply to the determination of the tax domicile of international staff.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 4A to 8dPersons with their tax domicile in France (Article 4 B)
- Bofip-Taxes n°BOI-IR-FIELD-10 relating to taxable persons and tax domicile
- Taxes: Accessing Your Personal Space
Online service
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- Calculation simulator for 2022: 2021 income tax
Simulator
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance
- Overseas Departments - Special TaxationMinistry of Finance
- Tax treaties signed by FranceMinistry of Finance
- Tax status of international civil servantsMinistry for Europe and Foreign Affairs