FR
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.
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