How to determine his tax domicile?

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Whether you are French or not, the tax authorities consider that your tax domicile is in France if you one of the following criteria :

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Your home is in France

Your tax domicile is in France if the habitual residence of your household is France.

Your home is your family and you.

The tax authorities shall retain the following persons:

  • Your married, former or cohabiting spouse
  • Your children.

However, it doesn't hold your other relatives (parents, siblings, etc.)

If you are single without children, your home is the place where you usually reside, apart from your business trips.

Your main place of stay is in France

Your tax residence is in France if it is the place of your main stay, that is to say you stay there at least 183 days during the year, so more than 6 months.

For income tax purposes, France shall mean the following territories:

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:

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:

One international convention concluded between France and a foreigner country may lay down different rules. If necessary, also check with the tax authorities of the foreigner concerned.

If you are resident in France and your spouse or partner of Civil partnershipsCivil partnerships : Civil Solidarity Pact has his tax domicile outside France (in the application of 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 apply to the determination of the tax domicile of international civil servants.

For know your tax residence, check with your tax department.

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You're still in France

Consult your personal income tax department :

Who shall I contact

You can contact him directly from your online space:

Taxes: access your Special Space

You're abroad

If you receive French-source revenue, ask the non-resident tax department.

Who shall I contact

  • Non-resident personal income tax department

    By telephone

    +33 (0) 1 72 95 20 42

    Monday to Friday from 9am to 4pm

    By E-mail

    Via your secure messaging on your personal account

    By mail

    10 Center Street

    TSA 10010

    93465 Noisy-Le-Grand Cedex

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