Tax · Free tool
NRI Tax Residency Test
Resident: 182+ days OR (60+ days this FY AND 365+ in past 4 FYs). Indian citizens going abroad for employment use 182-day test. Citizens with Indian income > ₹15L use 120-day test.
170 days
400 days
Resident
60+ days this FY AND 365+ days in past 4 FYs (Indian citizens with high domestic income use 120-day rule).
FAQ
NRIs taxed on Indian rental income?
Yes — Indian-source income always taxable in India. NRO TDS at 30%. File ITR for refund if rate is lower.
When is RNOR?
You qualify as Resident, but were NRI in 9 of past 10 FYs OR < 730 days in past 7 FYs. RNOR enjoys 2-year buffer.
Returning to India after 10 years?
Year of return: NRI if < 182 days. Year after: Resident. Use 2-year RNOR to liquidate foreign assets.