NRI Residential Status Calculator — Resident, RNOR or NRI for FY 2026-27

Enter your India travel dates and answer four questions to find out whether you are Resident, Resident but Not Ordinarily Resident (RNOR) or Non-Resident for Indian income tax in FY 2026-27 or FY 2025-26 — including the 120-day rule and deemed residency for UAE-based Indian citizens.

Your facts

Count the day of arrival and the day of departure as days in India. Trips are clipped to the financial year automatically.

Only needed if you turn out to be resident

Result

Fill in the facts and press the button.

How residential status is decided — the residence tests of the Income-tax Act, 2025, which carry forward the 1961 Act tests unchanged. Count the days you were physically in India during the financial year, including the days of arrival and departure.
Test 1Were you in India for 182 days or more in the year?
YesResident. Go to the RNOR check below. Otherwise move to Test 2.
Test 2Did you leave India to take up employment abroad or as crew, or are you an Indian citizen / person of Indian origin visiting India?
YesThe 60-day rule does not apply. If you left for employment or as crew, you are resident only at 182 days. If visiting, the limit is 182 days — reduced to 120 days when your Indian income (excluding foreign sources) exceeds ₹15 lakh and you had 365 days here in the previous four years. Below the limit: non-resident.
Test 3Everyone else: 60 days or more this year and 365 days or more in the previous four years?
Yes → Resident · No → Non-residentA non-resident pays Indian tax only on income received or accruing in India — rent, Indian capital gains, interest on NRO deposits and the like.
RNOR check for residentsYou are resident but not ordinarily resident if you were non-resident in 9 of the previous 10 years, or spent 729 days or fewer in India over the previous 7 years, or became resident only through the 120-day rule. An RNOR is not taxed on foreign income unless it comes from a business controlled from India.
Deemed residentAn Indian citizen with Indian income above ₹15 lakh who is not liable to tax in any other country is deemed resident even with no days in India — and treated as RNOR. Most people settled in the UAE are covered by UAE residence, but check this if you split the year between countries.

How the tests work

You are resident if you were in India for 182 days or more, or for 60 days or more with 365 days or more in the preceding four years. For an Indian citizen who leaves for employment abroad, and for a citizen or person of Indian origin visiting India, the 60-day limb is relaxed to 182 days — except that a visiting citizen or PIO with Indian income above ₹15 lakh who spends 120 to 181 days in India (with 365 days in the preceding four years) is treated as RNOR. An Indian citizen with Indian income above ₹15 lakh who is not liable to tax anywhere else is deemed RNOR even with no days in India. A resident is RNOR rather than ordinarily resident if they were non-resident in nine of the ten preceding years or spent 729 days or fewer in India in the preceding seven years. RNOR and NRI status keep foreign income outside Indian tax; the filing and disclosure obligations differ. Read our note for UAE-based NRIs.

Disclaimer. These calculators are provided for general information only. They apply the Indian and UAE tax rules as we understand them for the year stated and are not legal, tax or professional advice, and they do not create a client relationship. Your actual liability depends on your complete facts, on documents we have not seen and on law that changes; please confirm any figure with us before relying on it or acting on it. I. H. Khan and Associates accepts no liability for decisions taken on the basis of these tools. Nothing you enter leaves your browser unless you choose to send the result to us. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the familiar 1961 Act number in brackets; the rules are unchanged — see our section map.

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