Non-Residents of France: A Complete Guide to Tax Residency and Obligations

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Important Reminder:
If you live outside of France, always check with the tax authority in your country of residence to ensure you meet any local filing or payment obligations—even if you are paying taxes in France.

Depending on the tax treaty between France and your country of residence, you may need to report certain types of income or interest in both countries. You can find more information on applicable tax treaties on the French tax administration’s website: Tax treaties on impots.gouv.fr.

Understanding Your Tax Residency Status in France: DINR france

Tax residency is assessed individually for each member of a household. If you’re married or in a civil partnership, it is possible for one partner to be considered a French tax resident while the other is not.
Even after relocating abroad, you may still be considered a French tax resident if you receive income from French sources.

How Tax Residency Is Determined

International Tax Treaties Take Priority

International tax treaties are the primary determinant for your residency status for tax purposes. These treaties override national laws and can differ from one agreement to another. If no tax treaty exists between the two countries, national tax laws will apply.

Under French Tax Law

Under French tax law, you are considered a French tax resident if at least one of the following conditions applies:

  • Household in France: Your household (spouse, civil partner, or children) remains in France—even if you live abroad for most of the year for professional reasons. If you don’t have a household, your tax residency is defined by where you primarily live.

  • Professional Activity in France: You are engaged in a professional activity in France, whether as an employee or self-employed, unless this activity is deemed secondary.

  • Economic Interests Centered in France: France is the location of your main investments, your place of business, or the primary source of your income.

For more details, refer to the Bulletin Officiel des Impôts (BOI-IR-CHAMP-10) for guidance on tax residency criteria.

If you are considered a tax resident of multiple countries due to conflicting national laws, refer to the relevant tax treaty to determine your primary residence for tax purposes.

Tax Obligations for Non-Residents of France

As a non-resident of France, your tax obligations are generally limited to income sourced within France that is taxable under applicable tax treaties.

French-source income includes:

  • Rental income

  • Dividends

  • Salaried or self-employed income earned in France

  • Capital gains

  • Pensions from French payers

For assistance with French tax procedures, 36 factsheets are available on impots.gouv.fr, detailing the main income types to be declared by country. Access them through:
impots.gouv.fr → International > An individual > “I am not a resident of France but I have interests in France”

You can also consult the official page for non-residents of France on impots.gouv.fr for more details on filing obligations.

Special Case: Tax Treatment for Employees of the French Public Sector

If you are employed by the French government, a local authority, or a public hospital while residing abroad, specific tax rules apply. For more information on this scenario, visit the relevant page on impots.gouv.fr.

Mixed Residency Couples and Their Tax Obligations

Tax residency in France is determined for each individual, even within couples. If one partner lives in France and the other abroad, you are considered a “mixed-residency couple.” Depending on your marital property regime and residency status, different rules apply:

If Both Partners Are French Tax Residents

You must report all income—regardless of where it’s sourced, including salaries earned abroad. You’ll file your income tax return with the tax office responsible for your household’s address in France.

If One Partner Is a French Resident and the Other Is Not (Based on a Tax Treaty)

If you are under a joint property regime, you must report the following:

  • All income of the French-resident partner, including income from children or dependents residing in France for tax purposes

  • The French-source income of the non-resident partner, if the tax treaty grants France the right to tax this income

Note: Foreign-source income of the non-resident is excluded from the tax base and will not be considered in the “effective tax rate” rule. However, non-resident members of the household are included when applying income splitting rules (quotient familial).

If You Are Under a Separation-of-Property Regime and Live Separately: DINR France

Each partner must file an individual income tax return:

  • The resident partner files with the local tax office

  • The non-resident partner files with the DINR France (Individual Tax Department for Non-Residents)

Each will receive a separate tax notice, based on their residency status.

After Moving Abroad: Filing Obligations for Non-Residents

In the year following your move from France, the non-resident spouse or civil partner must:

  • File an income tax return with the tax office for their former French residence

  • Indicate whether they continue to receive income from French sources, which is taxable under the relevant tax treaty

If you’re a non-resident, your file will be transferred to the DINR France, and all further communication will occur through this department.

Need Help with French Tax Obligations?

Navigating international tax rules can be complicated. ESCEC International is here to support individuals living abroad or those with cross-border income. For personalized advice and assistance, check out this guide on the merged tax and social declaration for healthcare professionals.