Tax domicile: home or main place of residence

The first criterion for tax residence under Article 4 B of the French General Tax Code (CGI) is personal: having one's home or principal residence in France. According to the French Official Tax Bulletin (BOFiP), the home is the place where one normally lives, provided that this residence is permanent; it can remain in France even if your profession requires you to live elsewhere, as long as your family continues to live there. Principal residence is a matter of personal and effective presence: generally more than six months of the year, although this is not an absolute requirement. Only one of the three criteria is sufficient to be considered a tax resident in France. This page focuses solely on the personal criterion. The BOFiP cited is dated July 28, 2016: it does not contain any figures for 2026.

The home and main residence in Article 4B

The BOFiP BOI-IR-CHAMP-10 lists the persons considered to be fiscally domiciled in France, including "persons who have their home or principal residence in France." It classifies the criteria into three categories: personal (home, principal residence), professional, and economic. For the other two categories, see French tax residence: the three criteria of Article 4 B and Main professional activity and tax residence.

The "Resident of France" page on impots.gouv.fr (updated on 27/01/2026) presents the same criterion with a slight difference in wording: "you have your home there or, failing that, the place of your principal residence." This page does not arbitrate between the two terms; it explains the meaning that the BOFiP (Official Bulletin of Public Finances) gives to each of the two concepts.

The home: where one normally lives

The BOFiP (Official Bulletin of Public Finances) states that "home" refers to the place where the individuals concerned normally live, that is, their usual residence, provided that this residence in France is permanent. The impots.gouv.fr website says the same thing in other words: you have your home in France if you live there habitually and permanently.

Two words carry the criterion: "habitual" and "permanent".

When the home remains in France despite stays elsewhere

The BOFiP (§ 110) specifies that this residence remains the taxpayer's home even if, due to the demands of their profession, they are required to stay elsewhere temporarily or for most of the year, provided that, normally, the family continues to live there and all its members can be found there. It cites a ruling of the Council of State dated April 23, 1958.

He adds that employees temporarily posted abroad by their company are normally considered to be tax residents of France if they have left their family in our country.

This page does not address the case of a non-posted employee or a manager who leaves their family: the BOFiP (Official Bulletin of Public Finances) describes the posted employee, and each situation is examined on a case-by-case basis. For the spouse remaining in France, see Spouse remaining in France: what is their tax residence?.

The main focus: your presence, not that of your family

Paragraph 120 of the BOFiP (French Official Tax Bulletin) establishes that the principal residence requirement is met when taxpayers are personally and effectively present in France as their primary residence, regardless of the location and living conditions of their family. It is irrelevant whether they live in a hotel or in accommodation provided free of charge.

The six-month rule is found in paragraph 130: generally, taxpayers who reside in France for more than six months during a given year are considered to have their principal residence there. The BOFiP's general rule is expressed in months ("more than six months"), not days: do not simply use a number of days without further justification.

Six months: a general rule, not an absolute criterion

The BOFiP (§ 150) states that a stay of more than six months in a single year is not an absolute criterion. The Council of State does not refer to this criterion when the length of residence in France is significantly longer than the length of stays in various foreign countries.

The BOFiP (French Official Tax Bulletin) cites specific rulings in both directions. For tax purposes in France: a hotel stay from May 10th of year N to February 7th of year N+1, or 302 days spent in a hotel room within the year. For tax purposes: a foreign national residing in a hotel in France for stays not exceeding 65 to 70 days per year. These examples illustrate cases that have been adjudicated. They do not establish a threshold applicable to your specific situation.

A clarification regarding the year of departure or arrival: according to the BOFiP (Official Bulletin of Public Finances), the six-month rule does not apply to the taxation of income for the year in which the taxpayer acquires a residence in France or transfers their residence abroad. Taxation then follows Articles 166, 167, and 167 bis of the French General Tax Code (CGI).

Main living area and home: numerical example (fictitious profile)

Situation. A married consultant works on assignments abroad. His family lives in Lyon, where they all meet up. In year 1, he is in France from January to April, July-August, and December. In year 2, he is there in January-February, August, and from December 15th to 31st. Both years have passed and are not leap years.

Issue. He believes that a shorter presence in year 2 will affect his French tax domicile.

Strategy. He tests the two concepts separately: the main residence, with the six-month rule, then the home, with the situation of his family.

Result. In year 1, he spent 7 full calendar months in France (213 days): more than six months, which generally characterizes a principal residence. In year 2, he spent 3 full months and 17 days (107 days): the general six-month rule no longer applies. The household criterion then takes over: if his family continues to live in Lyon and is settled there, the BOFiP (French tax authority) maintains that his primary residence is in France despite professional stays elsewhere, and only one criterion is required. In year 2, the answer depends on the household and the two other criteria, and no longer on the number of months. It is examined on a case-by-case basis.

Main living area and fireplace: what changes depending on your situation

• The presence of your family determines the home, not the main residence.
• The nature of your departure (secondment by an employer or departure on your own initiative) changes the text of the BOFiP which applies.
• The year of departure or arrival is subject to specific tax rules.
• Other criteria (activity, center of economic interests) can by themselves maintain residence in France.

These points are examined on a case-by-case basis.