Indian Tax Residential Status Calculator
Find out whether you are a Resident, RNOR, or Non-Resident (NRI) for Indian income-tax purposes -- and what that means for which income India can tax.
This tool applies the day-count rules as they stood for FY 2025-26 (Finance Act 2020 amendments to Section 6). The Income-tax Act, 2025 takes effect from April 1, 2026 and may adjust some of these thresholds for FY 2026-27 onward -- for a return being filed for FY 2026-27 or later, confirm the exact figures with a CA before relying on this result. This is general information only, not personal tax advice.
Your Presence in India
Count every day you were physically present in India between 1 April and 31 March, arrival and departure days included.
Total days present in India over the 4 financial years before the one above -- add them all together.
Citizenship & Income
PIO generally means you, a parent, or a grandparent was born in undivided India. This affects which day-count rule applies to you. This tool uses the 182-day rule for citizens/PIOs, which is right for citizens who left India this year for employment (or as ship crew) and for citizens/PIOs visiting India. A citizen who left India this year for study, family or migration (not employment) is tested on the 60-day rule instead, which this tool does not model -- check with a CA.
Salary, rent, interest, capital gains etc. earned or accrued in India -- not your foreign income.
A Few More Details
These decide whether a "Resident" result is Ordinarily Resident or RNOR -- fill them in even if you expect to come out as NRI.
A rough count is fine -- this only matters if your day counts above land you as a Resident.
Total days present in India over the 7 financial years before the one above.
Your Residential Status
Non-Resident (NRI)
As an NRI, only your India-sourced income -- salary, rent, interest, capital gains earned in India -- is taxable here. Your foreign income is outside India's tax net entirely.
You were present in India for fewer days than any residency test requires, so you are classified as Non-Resident for this year.
How this was worked out
- Days in India this Financial Year: 45
- Days in India across the preceding 4 Financial Years: 300
- In how many of the preceding 10 Financial Years were you a Non-Resident (NRI)?: 4
- Days in India across the preceding 7 Financial Years: 500
How the Residential Status Calculator Works
Your Indian income-tax residential status -- Resident, Resident but Not Ordinarily Resident (RNOR), or Non-Resident (NRI) -- decides whether India taxes your entire worldwide income or only the income you actually earn in India. It has nothing to do with your citizenship or whether you hold an Indian passport; it is based purely on how many days you were physically present in India during the financial year (and the four years before that).
This calculator applies the two-limb basic residency test under Section 6 of the Income Tax Act: you're a Resident if you were in India for 182 days or more in the year, OR for 60 days or more in the year AND 365 days or more across the preceding four years (that 60-day limb relaxes to 120 days for Indian citizens/PIOs with India-sourced income above ₹15 lakh). If you're a Resident, a second test then checks whether you additionally qualify as RNOR -- a lighter-tax middle category -- based on your non-resident history over the preceding 7-10 years.
Frequently asked questions
I hold an Indian passport but live abroad -- am I automatically an NRI?
No. Citizenship and passport are irrelevant to this test. Only your physical presence in India (day count) determines your residential status, though citizens/PIOs do get a relaxed 120-day threshold (instead of 60 days) if their India-sourced income exceeds ₹15 lakh in the year.
What's the practical difference between RNOR and NRI?
Both are taxed only on India-sourced (and certain other) income, not worldwide income -- RNOR status exists mainly for people who've just returned to India after years abroad, giving them a transition window (typically 1-2 years) before their foreign income becomes taxable in India again.
Does this calculator account for the Income-tax Act, 2025 changes effective April 2026?
This calculator implements the Finance Act 2020 day-count rules confirmed for FY 2025-26. Some sources describe adjustments to the day thresholds for FY 2026-27 onward under the new Income-tax Act, 2025, but the exact final figures were not independently confirmed at the time this was built -- if you're assessing FY 2026-27 or later, treat the result as indicative and confirm with a CA.