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Tax Residency Calculator

Tax Residency Status Calculator

Determine your residential status under Section 6 of the Income Tax Act

Section 6 — Residential Status: Your tax liability in India depends on your residential status, which is determined based on your physical presence in India. There are three categories: Resident (R), Resident but Not Ordinarily Resident (RNOR), and Non-Resident (NR). Global income is taxable for Residents, while only Indian income is taxable for NR and RNOR.

Days in India — Preceding 4 Financial Years

Income earned/sourced in India (for OCI/120-day rule)

About Tax Residency Calculator

The Tax Residency Calculator determines your residential status under the Income Tax Act for a given financial year, which is crucial for determining your tax liability on global vs Indian income. Under Section 6, a person is a Resident if they spend 182+ days in India during the FY, or 60+ days in the FY plus 365+ days in the preceding 4 years. The 60-day threshold is extended to 182 days for Indian citizens leaving for employment and NRIs visiting India.

Your tax residency status determines what income is taxable in India — Residents pay tax on global income, Resident but Not Ordinarily Residents (RNOR) pay tax on Indian income plus foreign income received/remitted to India, and Non-Residents pay tax only on Indian-sourced income. The Finance Act 2020 introduced new deemed residency rules for Indian citizens earning over ₹15 lakh from Indian sources. Our calculator considers all these provisions for accurate FY 2026-27 residency determination.

Key Features

  • Residential status determination under Section 6
  • Resident, RNOR, and Non-Resident classification
  • Day count calculation with travel history
  • Special provisions for seafarers and NRIs
  • Tax implication summary for each status

Frequently Asked Questions

How many days do I need to stay in India to be a tax resident?

You are a tax resident if you stay in India for 182 days or more during the financial year (April 1 to March 31). Alternatively, if you stay 60 days or more in the current year AND 365 days or more in the preceding 4 years, you are also a resident. The 60-day limit is extended to 182 days for Indian citizens leaving India for employment abroad, NRIs visiting India, and Indian citizens on Indian ships.

What is the difference between Resident and RNOR?

A Resident is taxable on global income. A Resident but Not Ordinarily Resident (RNOR) is taxable on Indian income plus foreign income that is received or remitted to India. You qualify as RNOR if: (1) you were NRI in 9 of the 10 preceding years, OR (2) you stayed in India for 729 days or less in the preceding 7 years. RNOR status benefits returning NRIs who can enjoy partial exemption on foreign income.

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