DoubleTaxationUnited States – France tax treaty: residence, 183 days, rates
Convention between the Government of the United States of America and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital (signed 31 August 1994, amended by the Protocols of 8 December 2004 and 13 January 2009)
- Signed: 1994-08-31
- In force since: 1995-12-30
- Official text
If both countries treat you as resident
- A dual-resident individual is deemed a resident of the State in which he or she has a permanent home available (foyer d'habitation permanent); if there is a permanent home in both States, of the State with which personal and economic relations are closer (centre of vital interests). Art. 4(4)(a) of the Convention
- France regards a U.S. citizen or green-card holder as a U.S. resident only if he or she stays principally (has a substantial presence) in the United States, or would be a U.S. resident — and not a resident of a third State — under the permanent-home / vital-interests / habitual-abode tests. Art. 4(2)(a) U.S.–France Convention
- If the centre of vital interests cannot be determined, or there is no permanent home in either State: resident of the State where he or she has an habitual abode (séjourne de façon habituelle). Art. 4(4)(b) of the Convention
- Habitual abode in both States or in neither: resident of the State of nationality; nationality of both or neither: the competent authorities settle the question by mutual agreement. Art. 4(4)(c), (d) of the Convention
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in any 12-month period; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 15(2) |
| Self-employment, business, services | Country of residence; the other country only taxes profits of a permanent establishment (fixed base) there. | Art. 7, Art. 14 |
| Pension | Only the source country (for pensions, the paying country). | Art. 18(1) |
| State pension (social security) | Only the source country (for pensions, the paying country). | Art. 18(1) |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 19(1); Art. 18(1) |
| Government service pension | Only the paying country. | Art. 19(1); Art. 18(1) |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6(1) |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. | Art. 10(2)(b) |
| Interest (deposits, bonds, loans) | Only the country of residence. | Art. 11(1) |
| Royalties (copyright, licences) | Only the country of residence. | Art. 12(1) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly (over 50%) from real estate: the same. Other property, including shares: only the country of residence. | Art. 13 |
| Other income | Only the country of residence. | Art. 22(1) |
How double taxation is relieved
- France: exemption: the income is not taxed but counts towards the rate on other income (credit for dividends, interest, gains on sale, director’s fees, performance income) Art. 24(1)(a)
- United States: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24(2)
Data checked: 2026-11-10. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.