NRI Residential Status Calculator (India)
Resident, RNOR or NRI for the tax year, with the test that decides it and its section.
Try before you buy.
- Free preview: your residential status in full, with the first rows of the tests and what the status means for your income; every other figure is hidden.
- Locked until you unlock it: copy.
- Unlock: Pro pass, ₹179 for 30 days, a one-time payment that never renews. Sold only in rupees.
Ways to unlock shows how to get the full result.
Printing this result is locked in the free preview.
Tax Year 2026-27 India · section 6 of the Income-tax Act, 2025 · Sources
Every test, and how it came out
| Test | Outcome |
|---|
What this status means for your income
Rules used and official sources
Locked in the free preview. Opens the ways to unlock this result.
Locked in the free preview. Batch runs unlock with a pass.
Locked in the free preview. Query results unlock with a pass.
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the NRI Residential Status Calculator (India)
Whether you are a resident, resident but not ordinarily resident (RNOR) or a non-resident decides which of your income India taxes, and it is worked out afresh for every tax year (1 April to 31 March). This calculator applies section 6 of the Income-tax Act, 2025: the 182-day test, the 60-day test with 365 days in the four years before, the exceptions for citizens who leave India for a job or as ship’s crew, the rule for Indians and persons of Indian origin who visit, the 120-day rule and deemed residence above ₹15 lakh of Indian income, and the not-ordinarily-resident tests for those who return.
You see your status, the test that decided it and its section, every test with its outcome, what your status brings into tax, and — if you are a non-resident — how many more days you can spend in India this year before the day tests make you resident. An optional helper adds up your days from travel dates. Nothing you type leaves your browser.
How to use it
- Choose the tax year and whether you are an Indian citizen, a person of Indian origin or a foreign national.
- Say what happened this year: you live in India (or came back to stay), you live abroad and came on a visit, or — as a citizen — you left India for a job abroad or as crew of an Indian ship.
- Enter your days in India this tax year and in the four tax years before it. Not sure? Open “Count days from travel dates” and enter your trips.
- Answer the two questions about Indian income above ₹15 lakh and tax where you live, and, for the not-ordinarily-resident tests, your non-resident years and days in the seven years before.
- Read your status and the tests below it; copy the summary to keep it with your papers — with a pass, or after unlocking this result.
Examples
Non-resident: as a visitor with Indian income of ₹15 lakh or less, only the 182-day test applies (section 6(4)); 61 more days are possible
Resident but not ordinarily resident: the 120-day test makes them resident (section 6(5)), and section 6(13)(b) makes them not ordinarily resident
Resident but not ordinarily resident: deemed resident under section 6(7) whatever the days, and not ordinarily resident under section 6(13)(c)
Non-resident: the 60-day test does not apply in the year a citizen leaves for employment (section 6(3)), and 140 is fewer than 182
Resident but not ordinarily resident (section 6(13)(a)(i)): foreign income stays out of tax unless it comes from a business controlled or a profession set up in India
The tests, in the order the calculator applies them
From section 6 of the Income-tax Act, 2025:
- 182 days or more in India in the tax year makes you resident (6(2)(a)).
- 60 days and 365: 60 days in the tax year and 365 days in the four tax years before also make you resident (6(2)(b)).
- Leaving India: for a citizen who leaves India in the year for employment outside India, or as a member of the crew of an Indian ship, the 60-day test does not apply that year (6(3)).
- Visiting India: for a citizen or person of Indian origin who lives abroad and comes on a visit, the 60-day test does not apply (6(4)) — unless their total income other than income from foreign sources is above ₹15 lakh, when it applies with 120 days instead of 60 (6(5)).
- Deemed resident: a citizen whose Indian income is above ₹15 lakh and who is not liable to tax in any other country because of domicile or residence is resident whatever the days (6(7)), but only if the tests above do not already make them resident (6(8)).
A resident is not ordinarily resident if they were a non-resident in 9 of the 10 tax years before, or in India for 729 days or less in the 7 tax years before (6(13)(a)); if they are a visiting citizen or person of Indian origin with Indian income above ₹15 lakh and 120 to 181 days in India (6(13)(b)); or if they are deemed resident (6(13)(c)). Otherwise they are resident and ordinarily resident.
Counting your days
Count every day you were in India for any part of it. The Act has no rule for travel days, so the travel-dates helper counts both the arrival and the departure day unless you untick that — the cautious way, since a day too few could change your status. Indian citizens in the crew of a foreign-bound ship leave out the days of an eligible voyage, from signing on to signing off as the Continuous Discharge Certificate shows (rule 8 of the Income-tax Rules, 2026).
“Income from foreign sources” means income that accrues or arises outside India, except income from a business controlled in India or a profession set up in India (6(14)); everything else counts towards the ₹15 lakh. A person of Indian origin is someone who, or either of whose parents or any of whose grandparents, was born in undivided India (section 2(78)).
What your status means for your income
Section 5 decides what is taxed:
- Resident and ordinarily resident: your income from anywhere in the world.
- Resident but not ordinarily resident: income received or arising in India, and income from abroad only if it comes from a business controlled in India or a profession set up in India.
- Non-resident: only income received or arising (or deemed to be) in India.
Your status for income tax is not the same thing as being a non-resident for bank accounts and investments, which follow their own rules.
Limitations
- For individuals only. Hindu undivided families, firms and companies have their own tests.
- Whether a stay is a visit, or a move abroad is for employment, is a question of fact the calculator leaves to you.
- It relies on your count of non-resident years in the ten years before; each of those years had its own status.
- A tax treaty can settle residence between two countries for treaty purposes; the calculator applies Indian law only.
- Applies section 6 of the Income-tax Act, 2025, which governs tax years from 2026-27.
Privacy
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What do I get without a pass?
Without a pass, NRI Residential Status Calculator (India) shows your residential status in full, with the first rows of the tests and what the status means for your income; every other figure is hidden. Until you unlock it, the result can’t be copied. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
How many days can an NRI stay in India without becoming resident?
A citizen or person of Indian origin who lives abroad and visits can stay up to 181 days if their Indian income is ₹15 lakh or less. With Indian income above ₹15 lakh the limit drops to 119 days when they spent 365 days or more in India in the four years before, and a citizen with that income who is not liable to tax in any other country is deemed resident whatever the days. Others become resident at 60 days when they have 365 days in the four years before, otherwise at 182.
What does RNOR mean?
Resident but not ordinarily resident: resident for the tax year, but taxed in India only on Indian income and on foreign income from a business controlled or a profession set up in India. Returning NRIs are often RNOR for a few years, because they were non-residents in 9 of the 10 years before or spent 729 days or less in India in the 7 years before.
What is a deemed resident?
An Indian citizen whose total income other than income from foreign sources is above ₹15 lakh and who is not liable to tax in any other country because of domicile or residence — for example someone living in a country with no income tax. They are resident whatever their days in India, and always not ordinarily resident.
I left India for a job abroad this year. Which rule applies?
For the year you leave, the 60-day test does not apply to you, so you are resident only if you spend 182 days or more in India in that tax year (section 6(3)). In later years you are treated as a citizen visiting India.
Do the days of arrival and departure count?
The Act has no rule for them. Many count both as days in India, because you were in India for part of each; the travel-dates helper does that unless you untick it. If your status turns on one or two days, check with a tax adviser.
Is anything I enter sent anywhere?
No. Everything is worked out in your browser; your dates and answers are not uploaded or stored on a server.