Resident or NRI this year?
Living abroad? Count your days in India.
- Your tax status from your days in India
- How many more days you can stay
- What India taxes if you cross
- Status
- Non-resident
- India taxes
- Indian income
- Resident from
- Day 182
- by days alone
Your days in India, and the lines
- Non-resident
- RNOR
- 182 days makes anyone resident
- A shorter stay doesn't count for you: Indian income under ₹15 L
Your inputs
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What this means
- Days count from 1 April to 31 March. The days you land and leave both count as days in India.
Why?
Keep boarding passes and passport stamps: the tax department counts physical presence, not visa type or where you rent a home.
- Moving back? Residents stay RNOR if they were NRI 9 of the last 10 years, or in India 729 days or fewer over the last 7.
Why?
Returning NRIs are usually RNOR for two or three years: a window to bring money home or sell foreign assets before India taxes foreign income.
- Resident in two countries? The tax treaty decides where you pay, and you get credit for tax paid in the other.
Why?
A tax residency certificate from the other country, and Form 10F, let you claim treaty rates and foreign tax credit (Form 67) in India.
More details
Income tax in India, by status
- Non-residentYou₹41,600
Indian income only · no 87A rebate
- RNOR₹0
Indian income only
- Resident (ROR)₹8.11 L
Everything, worldwide · less credit for tax paid abroad
Becoming ROR adds ₹8.11 L in India, before credit for tax paid abroad.
How it's calculated
- Resident with 182+ days in India this year, or 60+ days this year and 365+ over the 4 years before.
- 60 becomes 182 for Indian citizens leaving for a job abroad, and for citizens or people of Indian origin visiting; 120 for visitors with over ₹15 lakh of Indian income (who are then RNOR).
- Deemed resident: an Indian citizen with over ₹15 lakh of Indian income, taxed as a resident nowhere else. Always RNOR.
- RNOR if non-resident in 9 of the last 10 years, or in India 729 days or fewer over the last 7.
- Tax: slab rates. NRIs and RNORs are taxed on Indian income; RORs on everything. NRIs get no 87A rebate.
Indian income excludes foreign income. Special rates on capital gains, TDS on NRI income and tax treaty relief aren't counted; a person of Indian origin who isn't a citizen is never deemed resident.
Tax figures follow Budget 2025 rules, for FY 2025-26 onward.