🇫🇷 France tax residency calculator

Enter your stays in France (and anywhere else — one ledger feeds every country) and the calculator applies the French rule over the calendar year, shows the exact day count against 183 days (indicator), and tells you how many safe days remain.

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Assessment year

Paste your travel list (one stay per line)

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Format: YYYY-MM-DD ~ YYYY-MM-DD XX with the two-letter code of a country on this site, or a single day YYYY-MM-DD XX. This site's CSV exports can be re-imported as-is.

How the French rule works

French tax residency under Article 4B of the Code général des impôts rests on four independent criteria: having your foyer (household/family home) in France, your principal place of stay (lieu de séjour principal), exercising your main professional activity in France, or having the centre of your economic interests in France.

The 183-day figure enters through administrative doctrine: staying in France more than 183 days during the year is taken as an indicator that France is your principal place of stay. It is an indicator, not an automatic switch — and conversely, staying fewer than 183 days does not protect you if your family (foyer) or your economic life is in France.

France’s domestic criteria differ from the 183-day threshold used in double-tax treaties to allocate residence between two countries. If you are treated as resident in both France and another country, the treaty tie-breaker (permanent home → centre of vital interests → habitual abode → nationality) decides.

Rule text verified 2026-09-29

Code général des impôts, Article 4B, Persons with fiscal domicile in France (foyer, séjour principal, activité professionnelle, centre des intérêts économiques) — official text
BOFiP-Impôts-20-10-10-10, Administrative guidance on domicile fiscal / lieu du séjour principal (183-day indicator) — official text

Every calculation above follows the cited publications. If a rule changes, the verification date above is updated — pages with stale dates are flagged for re-verification.

What this calculator does not decide

The 183-day count is only one indicator under Article 4B. A foyer (household), principal professional activity or centre of economic interests in France makes you resident regardless of day count; conversely the indicator can be rebutted with evidence.
Absences must be proven with evidence (travel documents); French practice can treat unproven absences as days in France.
If another country also treats you as resident, the applicable double-tax treaty tie-breaker — not this calculator — decides the outcome.
Wealth (IFI), inheritance and social-security residency follow separate rules.

France rules explained in depth — the full article →

France residency FAQs

How many days can I stay in France without becoming tax resident?

The administrative indicator is 183 days: staying more than 183 days in France during the calendar year points to French residency through your principal place of stay. But there is no safe number of days if your household (foyer), your main professional activity or your centre of economic interests remains in France.

My spouse and children live in France. Does the day count matter?

Probably not — a foyer (household) in France generally makes you French tax resident regardless of your day count. The 183-day indicator matters mostly for people whose family and economic life are abroad.

Does the day I arrive in France count?

The calculator counts every day on which you are present at any time, including arrival and departure days. French practice assesses presence by days of séjour; keep records (passport stamps, boarding passes) in case the administration examines your whereabouts.

I am over 183 days but my family and work are abroad. Am I French resident?

You may be able to rebut the presumption by showing your foyer and centre of economic interests are elsewhere. If two countries both treat you as resident, the France–X treaty tie-breaker decides. Take documented advice before filing.

Informational only — not tax advice. Based on the published day-counting tests, the calculator tells you what appears to follow; it cannot see your housing, family, employment or treaty situation. Confirm with a qualified cross-border tax adviser.

Other country calculators

United States Substantial Presence Test: at least 31 days in the current year AND a 3-year weighted total (all days + ⅓ of last year + ⅙ of the year before) of at least 183 days. United Kingdom Statutory Residence Test in three layers: automatic overseas tests (fewer than 46 days for arrivals), automatic UK tests (183+ days), and a sufficient ties test in between. Spain Statutory 183-day presumption with sporadic absences counted as presence, plus permanent-home and economic-interest criteria. Italy 183-day presence as an indicator, alongside population-registry registration, civil-code domicile and residence. Singapore 183-day statutory rule, with a 3-consecutive-year rule and a 60-day short-term employment concession on the side. Australia 183-day test over the July–June income year, one of four tests (resides, domicile, 183-day, superannuation) — the "resides" test is the primary one. Ireland 183 days in the calendar year, or 280 days combined over this and the previous year with at least 30 days in each — the two-year test catches repeated medium stays. Switzerland 90-night threshold for presumed cantonal residence, nights counted; federal residency is abode-based and can apply even below the threshold. United Arab Emirates Resident at 183 days of presence; possibly resident from 90 days if you also have a permanent home or place of business in the UAE. Germany Germany has no statutory day test: a maintained dwelling (Wohnsitz) or a habitual abode (gewöhnlicher Aufenthalt, AO §8/9) makes you resident at any day count. The calculator shows your presence scale plus the objective-marker checklist German authorities weigh. Canada 183 days sojourned makes you a deemed resident; below that, significant residential ties (home, spouse, dependants) decide — a day-plus-checklist system. Hong Kong SAR Hong Kong has no statutory day threshold for residence (case-law concept). The 60-day visits rule instead exempts employment income of shorter visits; the calculator counts your visits against it and shows the establishment checklist. Malaysia 182-day statutory rule — deliberately not 183 — with linked-stay rules that can make short stays count across years. Thailand 180-day rule — another "not 183" country — with the remittance rule taxing residents on foreign income brought into Thailand. Philippines 180-day rule for resident-alien classification; resident aliens are taxed on Philippine-source income.