Free NRI calculator

RNOR Tax Status Calculator (Income Tax Act 2025)

Enter the days you spent in India this tax year and in each of the last seven years. We apply the 182-day test, the 120-day rule for Indian income above ₹15 lakh, and Section 6(7) deemed residency.

Days in India — current year (FY 2026-27)

Indian income (excluding foreign income)

Are you liable to tax in another country?

Choose No if you live in a zero-tax country such as UAE, Saudi Arabia, Bahrain, Qatar or Oman and have no other tax residency.Citizenship

Were you non-resident in 9 of the last 10 years?

Only matters if you spent 182+ days in India this year.

Days in India in each of the last 7 years

FY 2025-26

FY 2024-25

FY 2023-24

FY 2022-23

FY 2021-22

FY 2020-21

FY 2019-20

Your status for FY 2026-27

Non-Resident Indian (NRI)

Basis: None of the residency tests met

You do not meet the 182-day test, the 120-day rule or deemed residency. You are a Non-Resident; only Indian income is taxable in India.

Days, last 4 years

120

Days, last 7 years

185

Foreign income taxable in India?

No*

*Except income from a business controlled or profession set up in India.

Year-by-year days in India

150

2026-27

2025-26

2024-25

2023-24

2022-23

2021-22

2020-21

2019-20

Year	Days	Indicative status (182-day test only)
FY 2025-26	25	Likely non-resident
FY 2024-25	30	Likely non-resident
FY 2023-24	20	Likely non-resident
FY 2022-23	45	Likely non-resident
FY 2021-22	15	Likely non-resident
FY 2020-21	20	Likely non-resident
FY 2019-20	30	Likely non-resident

Estimates only, based on rules as understood in November 2026. Surcharge, cess, exemptions and treaty benefits depend on your full facts. Confirm with a qualified CA/CPA. Disclaimer