Who it applies to
People documenting their principal stay in France alongside home, work and economic ties.
France principal-stay presence record
France considers your home or principal stay, main professional activity and centre of economic interests when determining domestic tax domicile.
Check your own dates: France principal-stay presence record calculator →
Summary
- Recorded component
- Recorded presence · six-month principal-stay indicator
- Window
- Calendar year
- What the tool measures
- Presence evidence
- Official reference
- BOFiP BOI-IR-CHAMP-10 ↗
France considers your home or principal stay, main professional activity and centre of economic interests when determining domestic tax domicile.
The rule
Principal stay is assessed from the facts and is generally indicated by more than six months in France. A 183-day tracker is only an indicator: fewer days do not guarantee non-residence, and a treaty can change the result.
Counting the days
Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · France
Recorded result: 10 days
Example 2 — overlapping records
- to · France
- to · France
Recorded result: 15 days
Example 3 — two visits with a gap
- to · France
- to · France
Recorded result: 16 days
Exceptions & edge cases
Principal stay is assessed from the facts and is generally indicated by more than six months in France. A 183-day tracker is only an indicator: fewer days do not guarantee non-residence, and a treaty can change the result.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A tracker target is a legal residency test.”
This page records presence as evidence. The tracker target does not create a statutory minimum or decide domicile.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
France considers your home or principal stay, main professional activity and centre of economic interests when determining domestic tax domicile.
Which counting window does this tool use?
Calendar year. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
What else should I check before relying on the total?
Principal stay is assessed from the facts and is generally indicated by more than six months in France. A 183-day tracker is only an indicator: fewer days do not guarantee non-residence, and a treaty can change the result.
Where can I read the official requirements?
Read BOFiP BOI-IR-CHAMP-10 ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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