Tax in France for Non-Residents: Rules and Obligations

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If you live outside France, it is essential to check with your local tax authority to understand your filing and payment obligations, even if you are subject to French taxes. Depending on international tax treaties, income or interest may need to be declared both in France and in your country of residence.

Determining Tax Residency in France

Residency for tax purposes in France is assessed individually for each member of a household. Married couples or civil partners may have differing tax residency statuses. You may still be considered a French tax resident even if your spouse or partner is a non-resident.

French tax residency is defined under national law unless overridden by international tax treaties:

  • Household location: If your household (spouse, partner, children) remains in France, you are considered a resident, even if you live temporarily abroad. If you live alone, your primary abode determines your residency.

  • Professional activity: If your main employment or business is in France, you are generally considered a resident, unless the activity is secondary.

  • Economic interests: France is your tax residence if your primary investments, business activities, or main sources of income are located there.

For further guidance, consult the Bulletin Officiel des Impôts (BOI-IR-CHAMP-10).

Tax Obligations for Non-Residents

Non-residents are only taxed in France on income sourced from French activities, as defined in Article 164 B of the French General Tax Code. This includes:

  • Property income and dividends

  • Salaried and non-salaried professional income in France

  • Capital gains and pensions where the debtor is based in France

The French tax authority provides 36 country-specific factsheets to help non-residents declare their French-source income (impots.gouv.fr > International > Non-residents).

Special rules apply for employees of central government, local authorities, or public hospitals.

Couples with Mixed Residency Status

Residency is determined individually within the household. In cases where one spouse lives in France and the other abroad:

  • The French resident must declare all their income and the income of children residing in France.

  • The non-resident’s income from French sources is taxable in France per international tax treaties.

  • Foreign-source income of the non-resident is excluded from the French tax base.

Non-residents can opt for the average tax rate, calculated on worldwide earnings, if advantageous. For online filing, this must be explicitly requested in the “Information” section of the tax return, specifying any foreign-source income.

If you and your spouse are under a separation-of-property regime and living apart, each files separately: the resident with the local French tax office, the non-resident with the Individual Tax Department for Non-Residents.

The year after leaving France, the non-resident must declare continued French-source income to the relevant non-resident tax office.

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