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What is the principal residence for taxes?

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.

The situation varies depending on your number of residences in France.

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You have only one residence in France

Your principal residence is your place of residence on December 31 of the year of collection of income.

You have several residences in France

You can one main residence.

Your main residence is where you have your main establishment as of December 31 of the year of collection of revenues.

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

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

If you are married or married, each of you may have his or her main residence, subject to strict conditions.

You're married

You must be in one of the following cases:

  • You are married under the separation of property and you don't live under the same roof (whether voluntary or not)
  • You are in the process of legal separation or divorce and have been allowed to reside separately
  • In the event of abandonment of the conjugal domicile, each person has separate income.

FYI  

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

You're excited

You must be in one of the following cases:

  • You're married separated from property and you don't live under the same roof (whether voluntary or not)
  • In case of abandonment of the common domicile, each person has separate income.

FYI  

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

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