NRI residential status & RNOR calculator

Your entire India tax bill turns on one label. An NRI is taxed here only on Indian income. An ordinary resident is taxed on worldwide income. And in between sits RNOR, the shelter that keeps your foreign income out of the Indian net for the first two or three years after you move back.

Most calculators run half the test. The common one skips the 120-day rule, so a citizen with Indian income over fifteen lakh who spends four months here gets told "non-resident" when the law says otherwise. This one runs the full Section 6 tree, shows the reasoning line by line, and tells you how long your RNOR window lasts.

What it does

The full Section 6 test: 182-day, 60-plus-365, the 120-day rule, and deemed residency
Tells you NRI, RNOR, or ROR, with the reasoning shown step by step
Flags the RNOR return-year shelter and how long it lasts
A downloadable report you can hand to your CA

Common questions

What is the difference between NRI, RNOR, and Resident?

A Non-Resident (NRI) is taxed in India only on India-source income. An RNOR (Resident but Not Ordinarily Resident) is taxed like an NRI on foreign income, so income earned and received abroad stays out of the Indian net, usually for two to three years after returning. A Resident and Ordinarily Resident is taxed on worldwide income.

What is the 120-day rule?

For an Indian citizen or PIO who visits India and has Indian income over ₹15 lakh in the year, the usual 60-day threshold in the second residence test is replaced by 120 days. Spend 120 days or more here (with 365 days over the last four years) and you become resident. Tools that ignore this rule give wrong answers to high-income visitors.

How long does RNOR status last?

Usually two to three financial years after you return, until you fail both RNOR tests: being non-resident in 9 of the last 10 years, and 729 or fewer days in India over the last 7 years. During that window your foreign income stays outside Indian tax, which is why returning NRIs plan around it.

More free tools

NRI property-sale TDS & tax calculator — What the buyer cuts, your real tax, and the refund that gets stuck.
NRI repatriation calculator (NRO to NRE) — How much you can send abroad, and the forms each transfer needs.
Cost of managing property from abroad — The gap between the headline rent and what you keep.
Retire-in-India corpus calculator — How much you need, and what to save each month to get there.
NRI rental income tax & tenant-TDS calculator — Rent tax from both sides: what you owe, and who must deduct.