France tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
France uses three alternative tests under Article 4 B of the General Tax Code: foyer (habitual residence), professional activity, or center of economic interests. Meeting just one makes you French-resident. Treaty 183-day rule applies for employment income.
- Foyer = where you and your family habitually live.
- Professional activity in France = French residency, regardless of where you sleep.
- Center of economic interests catches wealthy individuals with extensive French holdings.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
France tax residency, FAQ
How many days can I spend in France before becoming a tax resident?
Generally, spending more than 183 days in France during a calendar year can make you a tax resident.
How does France count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does France use?
France measures residency over calendar year (jan 1 – dec 31).
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