Residential Status Calculator
Determine your tax residential status: Resident, RNOR, or Non-Resident.
Check Residential Status
Relevant for "deemed resident" rule
Your Residential Status
Enter your stay details to determine status.
Residential Status Rules
Step 1: Resident or Non-Resident?
You are RESIDENT if EITHER condition is met:
Condition 1: Present in India for ≥182 days in FY
OR
Condition 2: Present in India for:
• ≥60 days in FY, AND
• ≥365 days in preceding 4 FYs
Special: ≥60 days becomes ≥182 days for:
• Indian citizen leaving India for employment abroad
• Indian citizen/PIO visiting India
Step 2: If Resident - ROR or RNOR?
You are RNOR (Resident but Not Ordinarily Resident) if:
• Non-resident in 9 out of 10 preceding FYs, OR
• Present in India ≤729 days during 7 preceding FYs
Otherwise, you are ROR (Resident and Ordinarily Resident)
Deemed Resident (Section 6(1A))
Indian citizen deemed resident if:
• Indian income > ₹15 lakh, AND
• Not liable to tax in any other country, AND
• Not resident in any other country
Such deemed residents are always RNOR.
Tax Implications
- ROR: Taxed on worldwide income
- RNOR: Taxed on Indian income + income from business controlled from India
- NRI: Taxed only on Indian income
FAQs
If you're present in India for 182 days or more during a financial year, you're considered a tax resident regardless of other factors.
Resident but Not Ordinarily Resident. You're taxed on Indian income only, not worldwide income. Beneficial for returning NRIs.
No, NRIs are taxed only on Indian income and income received in India. Foreign income is not taxable.
Yes, you can be tax resident of multiple countries. DTAA (Double Tax Avoidance Agreement) tiebreaker rules apply in such cases.
Disclaimer: For guidance only. Consult tax professional for complex cases.