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 centre of economic interests is in France — main investments, business, or source of income
France applies a “principal place of stay” test rather than a rigid day count, so the whole picture is weighed. Keeping a French home or an economic base there can make you resident even when your day count alone would not — staying just under 183 days does not settle the question.
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
An exemption from CSG/CRDS may apply if you are affiliated with US Social Security and Medicare rather than the French system. This is worth establishing early — it is a large number applied to passive income.
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 centre 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 15 April, with an automatic extension to 15 June from abroad and a further extension to 15 October 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
State tax may follow you out of the country. Some states — California, Virginia and New Mexico among them — hold on to domicile tightly. Confirm current dollar figures on irs.gov: the exclusion and the FBAR penalties move every year.
How days are counted
- Any part of a day in France generally counts as a whole day
- Calendar year basis, 1 January – 31 December
- 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