NRI Residency & RNOR Status Calculator
Your residential status decides what India taxes — from only your Indian income (NRI), to Indian income plus a foreign-income exemption (RNOR), to your entire worldwide income (Resident). This tool applies the Section 6 day-count tests, the ₹15 lakh 120-day rule and the RNOR conditions to place you correctly. Updated for FY26.
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Why residential status is the first question for any NRI
Before any NRI tax question — what's taxable, how much TDS, which return — comes one prior question: what is your residential status for this financial year? It is not about your passport or your visa. It is a day-count test under Section 6 of the Income Tax Act, recalculated every year. The same person can be a non-resident one year and a resident the next, purely on days spent in India.
Status matters because it sets the scope of what India taxes. A Non-Resident pays tax only on Indian income. A Resident and Ordinarily Resident pays on worldwide income. And in between sits RNOR — the status that quietly saves returning NRIs a great deal of tax.
The residency tests, step by step
You are a Resident for the year if you meet either basic condition:
- You were in India for 182 days or more in the financial year; or
- You were in India for 60 days or more this year and 365 days or more across the four preceding years.
The 60-day threshold is relaxed to 182 days for Indian citizens who leave India for employment (or as crew of an Indian ship), and for Indian citizens or PIOs visiting India. But since FY 2020-21, that visitor relaxation shrinks to 120 days if the person's Indian income exceeds ₹15 lakh. Miss both basic conditions and you are a Non-Resident (NRI).
Resident, but ordinarily or not?
If you are a resident, you are RNOR (not ordinarily resident) if either:
- You were a non-resident in at least 9 of the 10 preceding financial years; or
- You were in India for 729 days or less across the 7 preceding years.
A citizen/PIO visitor who becomes resident only via the 120-day rule, and a "deemed resident" (an Indian citizen with Indian income over ₹15 lakh who isn't taxed in any country), are also treated as RNOR. Most people returning to India after several years abroad qualify as RNOR for two to three years before becoming ordinarily resident.
What each status means for your tax
- Non-Resident (NRI): taxed only on Indian income — Indian salary, Indian rent, capital gains on Indian assets, NRO interest. Foreign income is not taxed. NRE/FCNR interest is exempt.
- RNOR: taxed on Indian income plus income from a business controlled or profession set up in India. Crucially, foreign income is still exempt — the returning-NRI window.
- Resident (ROR): taxed on worldwide income, including foreign salary, rent, interest and capital gains, subject to DTAA relief.
The RNOR window is worth planning around. If you're returning to India, timing your return date and understanding how many RNOR years you have can legitimately shelter foreign income (overseas bonuses, stock vesting, rental income) from Indian tax. Once you're a full resident, model your liability with the income tax calculator, and if you're selling Indian property while non-resident, see the NRI property-sale TDS calculator.
Common mistakes to avoid
Counting days loosely is the top error — arrival and departure days both generally count as days in India, and people who fly in and out frequently underestimate their total. Keep a travel log; the department cross-checks immigration data.
The second is forgetting the ₹15 lakh / 120-day rule — high-earning visitors who assume the old 182-day comfort zone can unexpectedly become RNOR. The third is missing the RNOR window entirely on return and needlessly offering foreign income to tax. And the fourth is confusing residential status with citizenship or OCI status — they are unrelated for income tax.
Glossary+
- Resident (ROR)
- Resident and Ordinarily Resident. Taxed in India on worldwide (global) income.
- RNOR
- Resident but Not Ordinarily Resident. A transitional status where foreign income is not taxed in India — only Indian income and income from a business controlled in India.
- Non-Resident (NRI)
- Does not meet the residency day-count tests. Taxed in India only on India-sourced income.
- Section 6
- The Income Tax Act provision that lays down the residency tests based on days present in India.
- 182 / 60 / 365-day tests
- The core day-count thresholds that decide Resident vs Non-Resident status for a financial year.
- Deemed resident
- An Indian citizen with Indian income over ₹15 lakh who is not tax-resident anywhere; deemed resident (RNOR) regardless of days.
Frequently Asked Questions
What is RNOR status and why does it matter? +
RNOR — Resident but Not Ordinarily Resident — is a transitional tax status, usually for NRIs returning to India. While you are RNOR, your foreign income (overseas salary, rent, interest, capital gains) is NOT taxed in India; only Indian-sourced income and income from a business controlled in India is taxed. It's a valuable window of up to two or three years after returning before you become a full resident taxed on worldwide income.
How is residential status decided? +
By days spent in India, under Section 6. You are a Resident if you were in India for 182 days or more in the financial year, OR 60 days or more in the year and 365 days or more across the previous four years. For Indian citizens leaving for employment, and for citizens/PIOs visiting India, the 60-day threshold is relaxed to 182 days — or 120 days if your Indian income exceeds ₹15 lakh. If neither condition is met, you are a Non-Resident (NRI).
Once resident, how is ROR vs RNOR decided? +
A resident is RNOR (rather than ordinarily resident) if EITHER you were a non-resident in at least 9 of the 10 preceding financial years, OR you were in India for 729 days or less across the 7 preceding years. Most people returning after several years abroad satisfy at least one of these, so they get RNOR for a year or two before becoming ordinarily resident.
What is the ₹15 lakh / 120-day rule? +
From FY 2020-21, an Indian citizen or PIO who visits India and whose total Indian income (excluding foreign income) exceeds ₹15 lakh becomes a resident if present for 120 days or more (instead of 182), provided they were also in India 365+ days over the previous four years. Such a person is treated as RNOR. Below ₹15 lakh of Indian income, the old 182-day threshold still applies to visitors.
What is a 'deemed resident'? +
Also from FY 2020-21: an Indian citizen whose total Indian income exceeds ₹15 lakh and who is not liable to tax in any other country (a 'stateless' tax situation) is deemed resident of India regardless of days spent, and is treated as RNOR. It targets people who arrange their affairs to be tax-resident nowhere. It does not apply if you genuinely pay tax in your country of residence.
What income does an NRI actually pay tax on in India? +
Only India-sourced income: salary for work done in India, rent from Indian property, capital gains on Indian assets, and interest from NRO accounts (NRE and FCNR interest is exempt while you are non-resident). Foreign income is not taxed. NRIs also cannot use certain resident benefits — for instance, the basic exemption is not available against certain incomes, and specific TDS rules (like Section 195 on property) apply.
This tool gives a status — is it final? +
It applies the Section 6 day-count rules to the inputs you give and is an accurate guide for the common cases. But edge cases (split years, seafarers, dual-treaty residency, the exact counting of arrival/departure days) can change the answer. Treat the result as a well-reasoned estimate and confirm borderline cases with a chartered accountant before filing.