Indian Residential Status Calculator

1. Resident and Ordinarily Resident (ROR)

To be classified as Resident and Ordinarily Resident (ROR), an individual must satisfy at least one of the following basic conditions:

• Basic Condition 1: They are in India for a period of 182 days or more during that financial year.
• Basic Condition 2: They are in India for a period of 60 days or more during that financial year AND for 365 days or more during the four years immediately preceding that financial year.

AND both of the following additional conditions:

• Additional Condition A: They have been a resident of India in at least 2 out of the 10 previous years immediately preceding the relevant financial year.
• Additional Condition B: They have resided in India for a total of 730 days or more during the 7 previous years immediately preceding the relevant financial year.

2. Resident but Not Ordinarily Resident (RNOR)

An individual is classified as Resident but Not Ordinarily Resident (RNOR) if they satisfy at least one of the basic conditions mentioned for ROR, but do not satisfy both of the additional conditions.

3. Non-Resident (NR)

An individual is a Non-Resident (NR) for a financial year if they do not satisfy any of the basic conditions for being a resident.

4. Special Rules for High-Income Citizens & PIOs (Finance Act, 2020)

If you are an Indian citizen or Person of Indian Origin (PIO) and your total income (excluding foreign-source income) exceeds ₹15 lakh in a financial year, additional rules apply on top of the ones above:

• In Basic Condition 2, the 60-day threshold is replaced with 120 days. (If your income is ₹15 lakh or below, Basic Condition 2 does not apply to you at all — only the 182-day Basic Condition 1 matters.)
• Deemed Residency: as an Indian citizen not liable to tax in any other country by reason of domicile or residence, you are deemed a resident regardless of days spent in India. This caps you at RNOR only when it's the sole reason you're a resident that year; if you already qualify as a resident through your actual day count, deemed residency doesn't downgrade an otherwise-ROR result.
• Forced RNOR: if you become a resident only because of the 120-day rule and stayed between 120–181 days, you are classified as RNOR regardless of the additional conditions.

5. Leaving India for Employment

If you're an Indian citizen who leaves India during a financial year to take up employment abroad, or as crew of an Indian ship, Basic Condition 2 is relaxed for that year: the 60-day (or 120-day) threshold is replaced with 182 days, which is never more permissive than Basic Condition 1 itself. In effect, only the 182-day test applies to you for the year you leave. This doesn't apply to Persons of Indian Origin (PIO), and only applies to the specific year you actually left.

Is my foreign income taxed in India during RNOR?

No, not generally. During the years you're classified RNOR, India only taxes your India-sourced income. Foreign income, including capital gains you realize outside India, is exempt from Indian tax. You still owe Indian tax as usual on anything sourced in India. There's more nuance than that one-line version, dividends, RSUs, and a few specific traps, covered in full on the tax exemptions page.

Does RNOR status also excuse me from tax in the country I moved from?

No. RNOR only affects your Indian tax liability. Whether you owe tax elsewhere depends entirely on that country's own residency rules, not on your Indian status. If you're moving from the US, you'd separately need to check the Substantial Presence Test, since it's common to still owe US tax the same year you become RNOR in India.

For everything else, from how RNOR is calculated to when to time your return, see the full RNOR guide and the FAQ.

This is general information, not tax advice. Rules change and your situation may differ, so check with a tax professional for your specific case.