Tax Residency Rules by Country

Look up tax residency thresholds and rules for 249 countries and territories — free, no login required.

Tax residency in Reunion

Réunion, as an overseas department of France, applies French individual income tax residency rules: an individual is treated as resident (fiscally domiciled in France, including Réunion) if any one of the following tests is met—having their home (foyer) in France, meaning the place where they or their family habitually live; having their principal place of abode in France, generally evidenced by more than 183 days of presence in the calendar year or spending there the greater part of the year; carrying on their principal professional activity in France; or having their center of economic interests in France, such as the location of main investments, effective management of assets or businesses, or principal source of income. These tests are alternative, and where dual residence arises, an applicable tax treaty may assign residence using tie‑breaker criteria.

This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.

Voyage Manager counts your days in Reunion — and everywhere else — automatically, and warns you before thresholds are reached.

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Why Tax Residency Rules Matter

Day-Count Thresholds

Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.

Permanent Establishment

Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.

Stay Compliant

Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.

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