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France · tax residency · 2026

How many days make you tax resident in France?

France does not decide it on one number; the tests that do are below, with the official page.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Direction générale des Finances publiques (impots.gouv.fr) publishes them at impots.gouv.fr, checked 18 August 2026.

Day threshold
No single day test — see the tests below
Tax year
1 January – 31 December
Other tests
Under art. 4 B CGI a person is fiscally domiciled in France if any one of the following applies: their foyer (spouse or PACS partner and children) remains in France, even where professional necessity keeps them abroad for most of the year — failing a foyer, their principal place of stay is in France; they carry on a professional activity in France, salaried or not, unless it is ancillary; or they have the centre of their economic interests in France (place of principal investments, seat of their business, centre of professional activities, or the place from which most of their income derives).
Worldwide income
Yes — residents are taxed on worldwide income
Special regimes
France operates an impatriate regime (art. 155 B CGI, exemption for the prime d'impatriation and part of foreign-source income). Its terms were not verified against an official page in this run and are therefore not stated here.
Authority
Direction générale des Finances publiques (impots.gouv.fr)
Official page
impots.gouv.fr
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

The page does not mention a 183-day threshold, which is why dayThreshold is null: the widely quoted '183 days' is case-law interpretation of the lieu de séjour principal, not a statutory rule. The page notes that where a double tax treaty applies, the treaty notion of residence prevails over the internal art. 4 B test in order to resolve dual residence, and that treaty terms vary by country. Worldwide taxation of French-domiciled individuals rests on art. 4 A CGI, which was not separately retrieved in this run.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it.

Sources

Questions people ask about France tax residency

How many days can you spend in France before becoming tax resident?

France does not decide residency on a single day count. Under art. 4 B CGI a person is fiscally domiciled in France if any one of the following applies: their foyer (spouse or PACS partner and children) remains in France, even where professional necessity keeps them abroad for most of the year — failing a foyer, their principal place of stay is in France; they carry on a professional activity in France, salaried or not, unless it is ancillary; or they have the centre of their economic interests in France (place of principal investments, seat of their business, centre of professional activities, or the place from which most of their income derives). Count your days anyway — they are evidence, and other countries' tests use them.

When is France's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, No day count is published on the impots.gouv.fr page. Residence turns on the alternative tests of art. 4 B CGI; where there is no foyer, the test is the 'lieu de séjour principal' (principal place of stay)..

Are residents of France taxed on worldwide income?

Yes — once you are tax resident in France, worldwide income falls in scope, subject to double-tax treaties. France operates an impatriate regime (art. 155 B CGI, exemption for the prime d'impatriation and part of foreign-source income). Its terms were not verified against an official page in this run and are therefore not stated here.

Is there a special tax regime for people moving to France?

France operates an impatriate regime (art. 155 B CGI, exemption for the prime d'impatriation and part of foreign-source income). Its terms were not verified against an official page in this run and are therefore not stated here. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for France?

Every stay you log feeds the tally: Stretch counts the days you were present against the country's test in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

France, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.