Any one of four tests is enough
Under Article 4B of the Code général des impôts you are a French tax resident if any single one of these applies. They are alternatives, not a checklist — meeting one is sufficient.
- France is your principal place of stay — shorthanded as “183+ days”, but the legal test is qualitative: more time in France than in any other single country
- Your principal home (foyer) is in France — which can apply even below 183 days, if your spouse, family or main residence is there
- Your principal professional activity is in France, unless it is merely ancillary
- Your center of economic interests is in France — main investments, business, or source of income
What being resident actually means
French residency is taxation on worldwide income, at progressive rates from 0% to 45%, withheld at source since 2019 (prélèvement à la source).
- Social charges (CSG/CRDS) at 17.2% on investment income, rental income and certain US retirement distributions
- Real estate wealth tax (IFI) on net French and foreign real estate above €1.3M
- Taxe foncière as an owner. Taxe d’habitation has been abolished on main residences since 2023, but still applies to second homes, with a surtax in some tension zones
If both countries could claim you
The US–France tax treaty prevents double taxation and settles competing claims through tie-breaker rules, applied strictly in order: permanent home, then center of vital interests, then habitual abode, then nationality, and finally mutual agreement between the two authorities.
The treaty carries specific provisions for pensions and government service income. It contains no modern provision for remote work, which is handled case by case.
Your US filing does not stop
US citizens file regardless of where they live. Becoming French tax resident adds obligations rather than replacing them.
- Federal return by April 15, with an automatic extension to June 15 from abroad and a further extension to October 15 on request
- The Foreign Earned Income Exclusion, or the Foreign Tax Credit — the credit is often better in a high-tax country like France
- FBAR (FinCEN 114) once foreign accounts total more than $10,000 at any point in the year — a statutory threshold, never inflation-adjusted
- FATCA Form 8938 living abroad: $200,000/$300,000 single or married filing separately, $400,000/$600,000 filing jointly
How days are counted
If residency turns on where you spent the year, the count has to be done the way the French tax office does it, not by feel. Keep a simple log of entries and exits from the day you first arrive. The rules below are the ones that decide borderline cases.
- Any part of a day in France generally counts as a whole day
- Calendar year basis, January 1 – December 31
- Days need not be consecutive, and both arrival and departure days count
- Short airport transits generally do not count
- Days lost to hospitalisation or genuine force majeure may be excluded
Read next
- Buying Property in FranceBuying a home in France
- The Role of the NotaireThe role of the notaire
- Opening a French Bank AccountOpening a French bank account
How we verify this guide
Every statement above is taken from the official French or US government pages listed below, through our knowledge base, which is re-checked against those sources every week. This guide was written from it and is dated: its facts were last verified in September 2026 and its text last changed on September 22, 2026.
Because a visa or tax decision is hard to undo, this guide is also reviewed by the Relo2France research team before it changes. What people who made the move report is kept apart, in the In Practice note, and is never stated as the rule.
Spotted something out of date? Write to support@relo2france.com. More on how we work.