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Tax Residency Calculator

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folder_open Tax 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)
gavel Legal Disclaimer

This calculator is for informational and educational purposes only. Tax calculations are based on the Income Tax Act, 2025 (effective April 1, 2026) and may not reflect all individual circumstances. Tax slabs, rebate thresholds, and deduction limits are subject to change through government notifications. This tool should not be considered as tax advice. Always verify the latest tax rules at incometax.gov.in and consult a qualified Chartered Accountant for personalized guidance.

verified Source: Income Tax Department, Govt. of India • Last updated: 2026-05-04

update Latest Updates & Regulatory Changes

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NEW

new_releases Income Tax Act, 2025 Effective

The new Income Tax Act, 2025 came into effect from April 1, 2026, replacing the Income Tax Act, 1961. New tax slabs, revised rebate u/s 87A (up to ₹60,000), and ₹75,000 standard deduction under the default New Regime are now applicable.

UPDATED

update New Tax Regime is Default

Under the Income Tax Act, 2025, the New Tax Regime is the default regime. Taxpayers must explicitly opt for the Old Regime. Salaried individuals with taxable income up to ₹12,75,000 pay zero tax under the New Regime.

IMPORTANT

priority_high Rebate u/s 87A Enhanced

Section 87A rebate increased to ₹60,000 (from ₹25,000) for taxable income up to ₹12,00,000 under the New Regime. This effectively makes salaried income up to ₹12,75,000 tax-free.

NEW

table_chart 7-Slab Structure Introduced

The New Regime now has 7 tax slabs (0%, 5%, 10%, 15%, 20%, 25%, 30%) instead of the previous 5-slab structure, providing more gradual tax progression.

description Terms, Rules & Regulations

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Income Tax Act, 2025

All income tax calculations are governed by the Income Tax Act, 2025, effective from April 1, 2026. The Act replaces the Income Tax Act, 1961 and introduces revised tax slabs, enhanced rebates, and updated compliance requirements. Taxpayers must file returns as per the new provisions.

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Assessment Year & Financial Year

The Financial Year (FY) runs from April 1 to March 31. The Assessment Year (AY) is the year following the FY in which income is assessed and taxed. For FY 2026-27, the AY is 2027-28. ITR must be filed by the due date specified for the applicable AY.

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Tax Regime Selection

The New Tax Regime is the default regime under the Income Tax Act, 2025. Taxpayers wishing to opt for the Old Regime must explicitly select it while filing their ITR. Once opted out of the New Regime, salaried individuals can switch back only once. Business/professional taxpayers have limited switching options.

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Data Accuracy

Tax slabs, rebate limits, and deduction caps are sourced from the Income Tax Act, 2025 as notified by the Government of India. Surcharge rates, marginal relief provisions, and cess rates are applied as per statutory guidelines. Users are advised to cross-verify with official sources.

Frequently Asked Questions

Find answers to common questions about tax residency calculator. Click on any question to expand the answer.

Tax residency status in India determines the scope of income that is taxable for an individual in a given financial year. A Resident is taxed on their global income, while a Non-Resident Indian (NRI) is taxed only on income earned or received in India. The Resident but Not Ordinarily Resident (RNOR) category is taxed on Indian income plus foreign income that is received in India or arises from a business controlled in India. Correctly determining your residential status is crucial for accurate tax planning and compliance under the Income Tax Act, 1961.

Under the Income Tax Act, residential status is determined based on the number of days an individual stays in India during the financial year (April 1 to March 31) and the preceding years. An individual is a Resident if they stay in India for 182 days or more in the current FY, or 60 days in the current FY plus 365 days in the preceding 4 years. The 60-day threshold is extended to 182 days for Indian citizens leaving India for employment and for persons of Indian origin visiting India. Our Tax Residency Calculator automates this determination accurately.

A Resident is someone who meets the basic stay criteria and has been a resident in India for at least 2 out of the 10 preceding years or stayed in India for 730 days in the preceding 7 years. A Resident but Not Ordinarily Resident (RNOR) is a resident who does not meet these additional conditions — they are typically people who have returned to India recently after staying abroad. A Non-Resident Indian (NRI) is someone who does not meet the basic stay criteria at all. Each status has different tax implications on foreign income.

You become a resident if you stay in India for 182 days or more during the financial year (April 1 to March 31). Alternatively, you qualify as a resident if you stay for 60 days in the current financial year and 365 days or more in the preceding 4 financial years. For Indian citizens leaving India for employment abroad or as crew members of an Indian ship, the 60-day period is extended to 182 days. For Persons of Indian Origin (PIO) visiting India, the threshold is also 182 days instead of 60 days.

RNOR (Resident but Not Ordinarily Resident) is a special tax status available to individuals who are residents of India for the current year but have been NRIs in 9 out of the 10 preceding financial years, or have stayed in India for less than 730 days in the preceding 7 financial years. RNOR status is beneficial because foreign income (other than income from a business controlled in India) is not taxed in India. This status is particularly advantageous for returning NRIs and helps in gradual transition of their global income to Indian taxation.

Yes, both the day of arrival in India and the day of departure from India are counted as days stayed in India for determining residential status. The Supreme Court of India has held that both the day of landing and the day of leaving should be included. This means even a partial presence on a day qualifies it as a day in India. It is important to maintain accurate travel records, passport stamps, and boarding passes to correctly calculate your total days in India for each financial year.

The Tax Residency Calculator determines your residential status by analyzing your travel dates and days spent in India. Simply enter your dates of arrival and departure, and the calculator automatically counts your total days in India for the current financial year and preceding years. It then applies the Income Tax Act rules to classify you as Resident, RNOR, or NRI. The calculator also considers special provisions for Indian citizens working abroad, crew members of Indian ships, and Persons of Indian Origin visiting India.

Non-Resident Indians (NRIs) are taxed only on income that is received or deemed to be received in India, or income that accrues or arises in India. This includes salary earned in India, rental income from Indian property, capital gains from sale of Indian assets, interest on deposits, and dividends from Indian companies. NRI income is subject to special tax rates — for example, short-term capital gains on equity are taxed at 15%, and long-term capital gains above ₹1 lakh are taxed at 10%. NRIs must also obtain a Tax Residency Certificate (TRC) from their country of residence to claim DTAA benefits.

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