Check whether you are an NRI, RNOR or resident for Indian income tax this year.
Your residential status
Why
What is taxed in India
Your residential status decides which of your income India can tax. It depends mainly on how many days you spend in India each tax year (1 April to 31 March), not on your passport or where your family lives. This calculator applies the rules carried into the Income-tax Act, 2025, which apply from tax year 2026-27.
Examples
An engineer working in Dubai spends 90 days in India and earns less than ₹15 lakh in India: non-resident. As a visiting Indian citizen, they could stay up to 181 days and remain an NRI.
A Gulf resident with rental and interest income in India above ₹15 lakh, who pays no income tax in the Gulf, is a deemed resident — treated as RNOR even if they never visit India.
The same person with Indian income above ₹15 lakh who spends 150 days in India (and 365+ days in the previous four years) becomes resident through the 120-day rule, again as RNOR.
The three statuses
Non-resident (NRI): only income earned or received in India is taxed in India.
Resident but not ordinarily resident (RNOR): Indian income is taxed; most foreign income is not. Returning NRIs often get this status for two or three years.
Resident and ordinarily resident (ROR): your worldwide income is taxable in India, with credit for tax paid abroad under tax treaties.
How this is calculated
Resident if in India 182 days or more in the tax year, or 60 days or more and 365 days or more in the previous 4 years.
For Indian citizens leaving for a job abroad, and for visiting citizens/PIOs, the 60 days becomes 182 days — or 120 days if Indian income (excluding foreign income) exceeds ₹15 lakh.
An Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country is deemed resident.
A resident is "not ordinarily resident" (RNOR) if non-resident in 9 of the previous 10 years, or in India 729 days or less in the previous 7 years; also via the 120-day rule or deemed residence.
Assumptions
Indian income-tax rules only. FEMA (banking: NRE/NRO accounts) uses a different test based on your intention to stay.
The tax year runs from 1 April to 31 March. Rules as carried into the Income-tax Act, 2025 (from tax year 2026-27).
For information only; for borderline cases or treaty questions, ask a chartered accountant.
No. Bank accounts follow FEMA, which looks at whether you have gone abroad to live, work or study for an uncertain period. Your income-tax status can differ from your FEMA status in the same year.
Which days count as days in India?
Any day you are physically present in India for any part of the day, including the days you arrive and leave.
What is income in India for the ₹15 lakh test?
Your total income other than income from foreign sources — for example rent, interest, dividends and capital gains arising in India.
Results are estimates for information only, based on the inputs and assumptions shown. They are not financial, tax or legal advice. Banks, fund houses and the tax department may calculate actual amounts differently.
