In summary…
According to the tax authorities, the tax residence of a civil servant posted abroad generally remains in France, subject to tax treaties. If your home remains in France, you are taxed on your worldwide income, and your salary is exempt if the tax paid abroad is at least two-thirds of the French tax. If your home is abroad and the country where you work taxes you personally, your salary is not taxable in France.
Military personnel, civil servants posted abroad, and contract employees: the tax administration's webpage refers to civilian and military personnel working or posted outside of France. It does not specifically mention diplomats. Diplomats should verify their status with their administration.
Two criteria govern everything: where your home is, and how your country of assignment imposes you.
1. The principle: the residence remains in France
The tax authorities state that the tax residence "remains in France" for civil servants posted abroad, and that their public salaries are generally taxable there, subject to tax treaties. The BOFiP (Official Bulletin of Public Finances) links this rule to Article 4 B, 2, of the General Tax Code: a civil servant working abroad who is not subject to personal income tax on their worldwide income in their country of assignment is considered to be domiciled in France.
2. Your home: in France or abroad
Your home is in France if you live there, or if your spouse or civil partner resides there. It is outside of France in all other cases.
3. If your home remains in France
You are taxed on all your income, like a resident. For remuneration received abroad:
- if the foreign tax reaches at least two-thirds of French tax, the remuneration is exempt in France, but taken into account for the effective rate;
- If it is lower, the remuneration is taxed in France at the same rate as what you would receive for the same activity in France.
4. If your home is abroad
If the country where you work taxes you personally on all your income, your remuneration is not taxable in France. Your French-source income, such as rental income, is then taxed as that of a non-resident, with a minimum rate of 20% in general or, by option, at the average rate if this is more favorable.
5. Fictional example: Captain Antoine
Situation. Antoine, an officer, is posted abroad. His wife remains in Lyon with their children. He owns a rented apartment in Lyon.
Issue. He believes he has been a "non-resident" since his departure.
Strategy. He applies the definition of a household: his spouse resides in France, therefore his household is in France. He compares the tax paid in his country of assignment to two-thirds of the French tax.
Result. A home in France, therefore a French declaration of worldwide income, and a two-thirds threshold to be checked each year.
This is an illustrative example; it does not reflect the situation of any particular client.
Frequently asked questions
Are diplomats affected?
The administration's website does not list them by name. A civil servant assigned abroad checks their status with their administration.
Is a soldier on a short mission affected?
This page is for staff who work or are assigned abroad. For short-term assignments, contact your tax office.
And what about my assignment bonuses?
They have their own diet. See the article on remote location allowances.
Are you being assigned abroad?
We start with the composition of your household and the taxation of your country of assignment, then we organize your savings in France.
Are you a tax lawyer, notary or chartered accountant, and some of your clients are government employees posted abroad? We work in partnership on the investment and life insurance aspects, in conjunction with your tax analysis.
Book an appointment
A 30-minute exchange is enough to lay out your situation. Book a time slot.
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27/10/2026.
