How does France determine tax residency — does the 183-day rule apply?

France taxes individuals who are considered fiscally domiciled in France (domicile fiscal en France) on their worldwide income. Residency is determined by Article 4B of the Code Général des Impôts, which sets out four independent criteria. Meeting any one of them makes you a French tax resident.

The four criteria are: (1) your principal home (foyer) or main place of abode is in France; (2) you carry on a professional activity in France, whether employed or self-employed, unless it is merely accessory; (3) your centre of economic interests is in France, for example your main investments, business, or largest source of income are French; or (4) you are present in France for more than 183 days in the calendar year.

The 183-day test is just one of the four criteria. Someone spending fewer than 183 days in France could still be a French tax resident if their family home or primary economic interests are there. Conversely, spending more than 183 days does not automatically make you resident if none of the other criteria are met, though in practice it is a strong indicator.

France has double tax treaties with most major countries that include tie-breaker rules. These treaties determine which country has primary taxing rights when both countries claim residency.