Residential Status Calculator (RNOR / NRI / ROR)

Your residential status under the Indian Income Tax Act — Non-Resident (NRI), Resident but Not Ordinarily Resident (RNOR), or Resident and Ordinarily Resident (ROR) — decides how much of your global income India can tax. It is not the same as your immigration status. You can be a US green-card holder and still be an Indian tax resident for a given year, or an Indian passport-holder living in Dubai and still be an NRI.

This calculator applies the day-count tests in Section 6 of the Income Tax Act to your last 5 financial years and returns your status for FY 2025-26 (AY 2026-27). It also flags the newer ₹15 lakh deemed-resident rule introduced from FY 2020-21 that catches high-Indian-income individuals who are not tax-resident anywhere else.

Step 1 — Are you a Resident? You are Resident in FY 2025-26 if either:

• You were in India for 182 days or more during FY 2025-26, OR
• You were in India for 60 days or more during FY 2025-26 AND 365 days or more across the 4 preceding financial years.

The 60-day threshold is relaxed to 182 days for Indian citizens leaving India for employment abroad, and for Indian citizens or PIOs visiting India — unless their Indian-sourced income exceeds ₹15 lakh, in which case it becomes 120 days.

Step 2 — If Resident, are you ROR or RNOR? You are RNOR (not ROR) if either:

• You were Non-Resident in India in 9 out of the 10 preceding financial years, OR
• You were in India for 729 days or less across the 7 preceding financial years.

Additionally, a deemed RNOR status was added from FY 2020-21 for Indian citizens/PIOs visiting India whose Indian-sourced income exceeds ₹15 lakh and who spend 120–181 days here.

Step 3 — Deemed Resident (FY 2020-21 onwards). An Indian citizen who is not liable to tax in any other country and whose Indian-sourced income exceeds ₹15 lakh is deemed a Resident of India even if they spent 0 days here. This status is automatically RNOR — targeted at "stateless" high-net-worth Indians.

Most returning NRIs get 2–3 years of RNOR status after moving back. During this window:

• Foreign salary, foreign investment income, and foreign capital gains stay tax-free in India (as long as they aren't from a business controlled from India).
• You can withdraw your 401(k)/IRA, sell RSUs, close US brokerage accounts, and remit the proceeds — tax-free in India.
• You still pay Indian tax on Indian rent, Indian FD interest, and Indian mutual fund gains.
• You are not required to file Schedule FA (foreign assets) — that only kicks in once you become ROR.

Planning your return year to maximise the RNOR window is one of the highest-leverage tax decisions a returning NRI can make. Time your move so day-count keeps you RNOR for 2 full years.