What is 183 rule in France?

Whatever your nationality, you will be considered as a tax resident of France (subject to global tax regulations) if you meet one of the following criteria: you have your home or main place of residence in France. As a general rule, you are a resident of France if you spend more than 183 days a year in France.



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People over the age of 75 whose reference income for the previous year does not exceed certain limits are exempt from tax on their residence (primary and secondary). There is also an exemption for people with low incomes. We can provide you, at your request, with the amount of income thresholds.

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