Residency checker
ROR pays Indian tax on global income; RNOR only on Indian + India-controlled business income; NRI only on Indian-source income.
Enter your days in India this year and pick your situation to see your residency status.
How we calculate this
Source: Income Tax Department — — bracket schedule.
Last reviewed:
| Band | Rate |
|---|
- Resident if ≥182 days in India this year [s.6(1)(a)].
- Or ≥60 days this year + ≥365 days over prior 4 years [s.6(1)(c)]. The 60-day threshold relaxes to 182 for Indian citizens leaving for employment and for NRI/PIO visitors. It tightens to 120 for citizen/PIO visitors whose Indian-source income exceeds ₹15 L.
- s.6(1A) deemed resident: Indian citizen with Indian income > ₹15 L who is not liable to tax in any other country is deemed resident — and is always RNOR [s.6(6)(d)].
- Once resident, you are RNOR if either you were non-resident in 9 of the last 10 prior years, or your physical presence is ≤729 days over the last 7 years [s.6(6)(a)–(b)]. Otherwise you are ROR.
NOT financial advice - seek advice from a professional for your specific situation
Read the matching guide: Tax residency →
Last reviewed: