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2.1.4. Encoding declarations
If a comment in the first or second line of the Python script matches the regular expression coding[=:]\s*([-\w.]+), this comment is processed as an encoding declaration; the first group of this expression names the encoding of the source code file. The recommended forms of this expression are
# -*- coding: <encoding-name> -*-
which is recognized also by GNU Emacs, and
# vim:fileencoding=<encoding-name>
which is recognized by Bram Moolenaar’s VIM.
If no encoding declaration is found, the default encoding is UTF-8. In addition, if the first bytes of the file are the UTF-8 byte-order mark (b'\xef\xbb\xbf'), the declared file encoding is UTF-8 (this is supported, among others, by Microsoft’s notepad).
If an encoding is declared, the encoding name must be recognized by Python. The encoding is used for all lexical analysis, including string literals, comments and identifiers. The encoding declaration must appear on a line of its own.