How to determine his tax domicile?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
Whether you are French or not, taxes consider your tax domicile to be 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 to say you stay there for more than 6 months during the year.
For income tax purposes, France shall mean 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 business there.
The main activity is the one that you spend the most effective time on or that gives you the bulk of your income.
If you have several activities, the main activity is taken into account.
An ancillary activity is not concerned.
Please note
your tax domicile is in France if you are a manager of a company with headquarters in France and it has more than 250 million euros in turnover there.
For income tax purposes, France shall mean 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.
Likewise, if the headquarters of your affairs, from which you administer your property, is in France.
For income tax purposes, France shall mean the following territories:
- Mainland France, coastal islands and Corsica
- Overseas Departments (with peculiarities)
If you are resident in France and your spouse or partner of Civil partnerships: titleContent has his tax domicile outside France (pursuant to a tax treaty), you have to report the following income:
- Your income and that of the children and dependants who have their home in France
- The French source income of your Civil partnership or partner domiciled outside France (provided that the tax is attributed to France by the tax treaty)
FYI
special rules shall apply to the determination of the tax domicile of international civil servants.
Who can help me?
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For general information
Tax Information ServiceBy telephone:
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General tax code: Articles 4A to 8dPersons having their tax domicile in France (Article 4b)
- Bofip-Taxes n°BOI-IR-CHAMP-10 relating to taxable persons and tax domicile
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- Income Tax Return (Paper)
Form
- 2023 Simulator: 2022 Income Tax
Simulator
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Overseas Departments - Special tax arrangementsMinistry of Finance
- Tax treaties signed by FranceMinistry of Finance
- Tax status of international civil servantsMinistry for Europe and Foreign Affairs