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What is the principal residence for taxes?

Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)

You only have one residence in France

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

  Please note : for the residential tax, you are taxable at the address where you live on 1to January.

You have several residences in France

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

This is the place where you actually and usually reside.

  Please note : for the residential tax, you are taxable at the address where you live on 1to January.