Domicile is the place where a person or entity has its primary, permanent home or principal place of business. Domicile is important in the law for determining the state and county in which a person or entity may be sued, vote, and is obligated to pay taxes. For a person with multiple homes or different places of residence, domicile is the place the person plans to return to after being away, and may be indicated by the place where the person maintains important services and relationships, such as banking, driver’s license registration, incorporation, and work/employment. A person or entity is said to be a domiciliary of the domicile.

In California, domicile is defined as the place where a person has their permanent home or principal establishment and to which, whenever they are absent, they intend to return. It is a significant legal concept as it determines the jurisdiction for legal actions such as lawsuits, the appropriate venue for voting, and the state for tax obligations. For individuals with multiple residences, the domicile is typically where they maintain the most substantial connections, such as where their driver's license is registered, where they bank, where they have their primary employment, and where they are incorporated if they own a business. Establishing domicile in California can affect one's obligations for state income taxes, as California domiciliaries are subject to tax on their worldwide income. Changing one's domicile from California requires both physical relocation and the intent to abandon the former domicile and establish a new one elsewhere.