Monaco: Certificate of residence for tax purposes

A certificate of residence for tax purposes is issued in Monaco, upon request, to certain holders of a Monegasque residence permit. The official information sheet on monservicepublic.gouv.mc (updated on December 23, 2024) specifies the conditions, required documents, a fee of €600, and a one-year validity period.

The official information sheet does not specify the effect of the certificate in another country. Furthermore, a French citizen who moves to Monaco remains, in principle, subject to income tax in France, under the conditions of Article 7 of the 1963 convention, which sets out criteria and exceptions.

This page explains the procedure in Monaco and what the certificate does not change. It does not specify which foreign administration the certificate is presented to, nor whether it is accepted: the official information sheet does not specify this.

Who is the certificate for?

The information sheet states that the certificate is intended for foreign nationals holding a valid Monegasque residence permit. In addition, at least one of the following conditions must be met:

• staying more than 183 days in Monaco; ;
• to have the main center of its activities there; ;
• to have the longest stay of the year there.

People who have been living there for less than six months only receive the certificate if they can provide proof of an exemption. The information sheet does not explain how this exemption is obtained.

Documents to be provided

The application form:

• a valid passport or identity card; ;
• the "referral" to the body requesting the certificate; ;
• a final water, energy or gas bill; ;
• proof of income: bank statement less than one month old, last payslip, Pôle Emploi certificate or certificate of support by a third party; ;
• If you are neither the owner nor the tenant, a certificate of accommodation signed by the host.

The list is from the document dated December 23, 2024. Check it before submitting your application.

Cost, validity and procedure

The document refers to the fee sometimes as "issuance fee" and sometimes as "stamp duty." It cites Ministerial Decree No. 2020-918 of December 28, 2020, and Sovereign Ordinance No. 8.373 of November 26, 2020, as the relevant legal texts. The amount of €600 is taken from a page in 2024: please confirm this when submitting your application.

The residence permit, a prerequisite for the certificate

The certificate requires a valid residence permit. The "Residence Permit" page (updated October 28, 2024) indicates that the permit is required for anyone aged 16 or over who wishes to stay in Monaco for more than three months.

The temporary card is issued regardless of length of residence. This page does not list the documents required for an initial application.

What the certificate does not change for a French person

The Franco-Monegasque convention of May 18, 1963, stipulates in Article 7, paragraph 1, that French nationals who "transfer their domicile or residence to Monaco," or who cannot prove five years of habitual residence in Monaco by a date specified in the text, "will be subject to French personal income tax." The same paragraph provides for two exceptions: members of the Sovereign Household, and certain officials, agents, and employees of the Principality's public services established in Monaco before a date specified in the text. The French tax authority (BOFiP) clarifies that the French citizens concerned remain subject to French income tax and file their tax returns with the Menton tax office. It adds that the convention uses the term "residence" "to mean principal residence.".

The Monegasque tax administration's website states that the absence of income tax in Monaco, stemming from an 1869 ordinance, applies only to activities or individuals effectively and actually established in the territory. It provides an exception for "French nationals governed by the 1963 Franco-Monegasque bilateral convention.".

Two neighboring points:

• The exit tax. Notice 2074-ETD states that, for a person of French nationality, "the transfer of your residence to the principality of Monaco does not constitute a transfer of tax residence outside of France".
• The certificate of residence. The BOFiP (Official Bulletin of Public Finances) mentions another document, the certificate of residence, for certain French citizens who transferred their habitual residence to Monaco before a specified date: valid for three years, renewable. The dates used in the BOFiP paragraphs and in the agreement do not match; this page does not publish either, so verify them with the source. This is not the certificate discussed in the information sheet examined here.

This BOFiP (BOI-INT-CVB-MCO-10) does not mention the certificate of residence for tax purposes.

Installation on July 1st: numerical example (fictitious profile)

Situation. Marc, a fictitious foreign national, moves to Monaco on July 1, 2026 with a temporary residence permit (hypothetical). He plans to apply for the certificate on December 15, 2026 for tax purposes.

Issue. Does it meet the 183-day requirement, and how much does the card and certificate cost for two years?

Strategy. Count the number of days worked since arrival in the calendar year, compare this to six months of employment, and add up the days recorded on the record. Calculation assumption: the record does not specify the 183-day reference period.

Result.

As of December 15th, Marc had been settled for less than six months: the application therefore requires an exemption. The two other conditions (main center of activities, longest stay of the year) remain to be examined. The certificate is valid for one year, so a second certificate should be considered in year two for this calculation.

This profile is fictitious. The arrival date, temporary card, and application in December are hypothetical. The entitlements are those listed in the 2024 records. The calculation illustrates the process but does not guarantee the decision of the Monegasque administration.

Monaco, residence certificate: what changes depending on your case

• Your nationality : a French national remains in principle taxed in France on the basis of Article 7 of the 1963 convention, which provides for criteria and exceptions; another national falls under his own convention.
• Your seniority : less than six months of installation requires a derogation.
• Your residence permit : temporary, ordinary, privileged or spouse of a Monegasque, with different rights.
• Your accommodation : owner, tenant or guest (certificate of accommodation).
• The requesting organization : the document refers to "referral" to the body requesting the certificate, without naming it.
• Your calendar : the certificate is valid for one year and the fee is payable each time it is issued.

The rule depends on your situation. No results are guaranteed.