What is the main residence for taxes?
Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Your situation depends on the number of your residences in France.
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You have only one residence in France
Your primary residence is your place of residence in the December 31 of the year in which the income was collected.
You have several residences in France
Your primary residence depends on your situation:
General case
You can have only one main residence.
Your primary residence is the one where you have your main establishment to December 31 of the year in which the income was collected.
This is where you actually live and usually where you have the strongest ties.
It is, for example, where you live with your family, that of your professional interests.
You're married
You can have separate principal residences if you have any of the following:
- You're married under the separation of property regime and you do not live under the same roof (whether voluntary or not)
- You are pending body separation or divorce and you have been allowed to reside separately
- In the event of abandonment of the matrimonial home, each has a separate income.
FYI
If you each have your principal residence, you are taxed on your income alone. You must file your own return.
You've passed
You can have separate principal residences if you have any of the following:
- You are separate past of goods and you do not live under the same roof (whether voluntary or not)
- You've abandoned the common home and each has separate revenues.
FYI
If you each have your principal residence, you are taxed on your income alone. You must file your own return.
You're going into a nursing home
If you left your principal residence to enter a specialized host institution (Ehpad: titleContent, retirement home or long-term care center), this facility becomes your primary residence.
Your former home will be considered a second home.
Please note
You are exempt of residential tax on second homes for your old accommodation from the year following your admission to the institution.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
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0809 401 401
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Service-Public.fr
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Ministry of Finance
Ministry of Finance