NRI Tax StatusAm I an NRI for income tax?
Work out whether you are resident, resident but not ordinarily resident, or non-resident in India under the Income-tax Act, 2025. Rules from sections 5 and 6 of the Act, read on 13 November 2026. Nothing you type leaves your device.
Some examples
| Who | Status |
|---|---|
| A foreign national in India for 190 days | Resident and ordinarily resident (ROR) |
| A foreign national: 70 days this year, 400 days in the four years before, long-time resident (1,500 days in 7 years) | Resident and ordinarily resident (ROR) |
| A foreign national: 70 days this year, 400 days before, few years in India (500 days in 7 years) | Resident but not ordinarily resident (RNOR) |
| A citizen working abroad, home for 100 days (left for employment) | Non-resident (NR) |
| A citizen living abroad visiting for 130 days, income in India ₹10 lakh | Non-resident (NR) |
| The same visitor with income in India ₹20 lakh | Resident but not ordinarily resident (RNOR) |
| A citizen with ₹20 lakh Indian income, 30 days in India, not taxed elsewhere | Resident but not ordinarily resident (RNOR) |
Common questions
How many days make me a resident of India for tax?
Under section 6(2) of the Income-tax Act, 2025 an individual is resident if in India for 182 days or more in the tax year, or for 60 days or more in the year and 365 days or more in the four years before it. Some people get different limits: see the rules page.
Is the tax year the same as the financial year?
The Act counts by "tax year", the period for which income is charged, which replaces the older previous year and assessment year terms.
Can a citizen be resident without staying in India?
Yes. Section 6(7) deems a citizen resident when the citizen is not liable to tax in any other country because of domicile or residence and has total income, other than from foreign sources, above ₹15 lakh. Such a person is a resident but not ordinarily resident.
Source
- The Income-tax Act, 2025, as published in the Gazette of India Extraordinary: section 5 (scope of total income), section 6 (residence in India) and section 2(78) ("person of Indian origin"). The enacted text was read on 13 November 2026.
The rules are those of the Income-tax Act, 2025 as read on 13 November 2026. This site is independent, not connected with the Income Tax Department, and gives information, not tax advice. Residential status under the Income-tax Act is different from residence under FEMA, which decides how you may hold accounts and investments. Ask a chartered accountant about your own facts.