Not sure if you're Resident, RNOR, or Non-Resident for Indian tax purposes? Enter your days in India and get your exact status under Section 6, instantly.
Use this NRI residential status/RNOR calculator to instantly check whether you are Resident, Resident but Not Ordinarily Resident (RNOR), or Non-Resident (NR) for Indian income tax purposes. The result decides how much of your income India can actually tax.
This NRI residential status/RNOR calculator tells you which of the three tax categories — Resident and Ordinarily Resident (ROR), RNOR, or Non-Resident (NR) — applies to you for a financial year, based on your days of stay in India and a few other conditions. It's built for NRIs living abroad, returning NRIs planning a move back to India, corporate and government employees on foreign postings, and CAs who need a quick, defensible answer before advising a client.
Step 1 — Basic residency test
Resident if: Days in India (this year) ≥ 182
OR Days in India (this year) ≥ 60* AND Days in preceding 4 years ≥ 365
(*60 becomes 120 for an Indian citizen/PIO on a visit, if Indian-source
income exceeds ₹15,00,000 in that year)
(Special case: Indian citizen leaving for employment abroad or as a
ship's crew member — only the 182-day test applies)
Step 2 — RNOR test (applies only if Step 1 = Resident)
RNOR if: Non-Resident in at least 9 of the preceding 10 years
OR Days in India in preceding 7 years ≤ 729
Else: Resident and Ordinarily Resident (ROR)
Step 3 — Deemed Resident (applies only if Step 1 = Non-Resident)
Deemed Resident (and automatically RNOR) if: Indian citizen, Indian-source
income > ₹15,00,000, and not liable to tax in any other countryFor any tax year starting before 1 April 2026, the identical rule sits at Section 6 of the Income-tax Act, 1961. For tax years starting on or after 1 April 2026, it's Section 6 of the Income-tax Act, 2025 — same day-count logic, only the section sub-numbers changed (6(13) for the RNOR test, 6(7) for deemed residency). This is confirmed directly on the Income Tax Department's official FAQ page.
Ravi worked in Dubai for 9 years and moved back to India on 15 October 2025. For FY 2025-26 (1 April 2025 – 31 March 2026):
Step 1 — Basic test: 168 days < 182, so the 182-day test fails. Next: is 168 ≥ 120 (yes, using the citizen/PIO 120-day limit since his income tops ₹15 lakh) AND is 40 ≥ 365 (no)? This also fails. Ravi is Non-Resident (NR) for FY 2025-26 under the basic test.
Step 3 check — Deemed Resident: Ravi's income is ₹18 lakh (above ₹15 lakh). The UAE charges no personal income tax, so Ravi isn't a tax resident anywhere else. That satisfies "not liable to tax in any other country." He becomes a Deemed Resident, and is automatically RNOR for FY 2025-26.
Tax result: Only Ravi's Indian income (rent + FD interest) is taxable this year; his Dubai salary and any foreign investment income stay outside the Indian tax net for FY 2025-26.
The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the 1961 Act. For income earned before that date (FY 2025-26 and earlier), residential status is still worked out under Section 6 of the 1961 Act — this doesn't change even if you file or get reassessed after 1 April 2026. From FY 2026-27 onward, the same 182-day and 60/120-day tests apply, just renumbered: the RNOR test moves to Section 6(13), and the deemed-resident rule moves to Section 6(7). No day-count thresholds or income limits have changed in this transition.
Typically 2 to 3 financial years, depending on how many years you spent abroad before returning. The exact number depends on your 9-of-10-year and 729-day test results each year, so it's not a fixed period — recalculate every year using this calculator.
No, it isn't a status you apply for. It's a category the tax law assigns automatically each year, based purely on your day-count and prior residency history — you simply report the correct status when filing your ITR.
Mostly, yes, with one exception. Foreign income is exempt for an RNOR unless it comes from a business or profession that is controlled from India, in which case it stays taxable here. Your Indian-source income — rent, salary, interest, capital gains on Indian assets — stays fully taxable regardless of RNOR status.
This can genuinely happen, since FEMA and the Income-tax Act use different tests. Your banking and investment rules follow FEMA status, while your tax liability follows the Income-tax Act status calculated here.
No. The ₹15 lakh threshold for the 120-day rule and deemed residency counts only Indian-source income — your foreign salary, foreign rent, or foreign capital gains are excluded from this figure.
The special relaxation applies: only the 182-day test counts for that year. The 60-day-plus-365-day extended test does not apply to you in your year of departure for employment.
Calculations verified by our team including CA Anita Patil. View our full accuracy policy and meet the team →
For informational purposes only. Results are estimates based on the inputs you provide and the rules in effect for the period shown, and are not tax, legal or financial advice. Verify figures against the relevant official source and consult a qualified professional before acting on them. Accuracy & limitations
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