# NRI Residential Status (Days) Helper

> Your residential status for a tax year depends on days physically present in India. You are resident if you stay 182 days or more, or 60 days in the year plus 365 days in the previous four years. For Indian citizens and persons of Indian origin visiting India, the 60 days becomes 182 — or 120 if Indian income exceeds ₹15 lakh. Residents are taxed on worldwide income; NRIs only on Indian income.

Interactive calculator: https://www.industax.com/calculators/nri-residential-status

- **Resident if in India:** 182+ days
- **Visiting citizens with income > ₹15L:** 120 + 365-day test
- **Status decides:** Whether foreign income is taxed

## The day-count tests

| Test | Who it applies to | Result if met |
| --- | --- | --- |
| 182 days or more in the year | Everyone | Resident |
| 60 days in the year + 365 days in the previous 4 years | Everyone except the cases below | Resident |
| 60 days replaced by 182 days | Indian citizens leaving for employment abroad or as crew; citizens/PIOs visiting with Indian income ≤ ₹15 lakh | Only the 182-day test applies |
| 60 days replaced by 120 days | Citizens/PIOs visiting India with Indian income > ₹15 lakh | Resident but not ordinarily resident (RNOR) |
| Deemed resident | Indian citizens with Indian income > ₹15 lakh not liable to tax in any country | RNOR |

## Resident and Ordinarily Resident vs RNOR

A resident is 'not ordinarily resident' (RNOR) if they were non-resident in 9 of the 10 previous years, or were in India for 729 days or less in the previous 7 years. RNORs are taxed like NRIs on foreign income (except income from a business controlled in India) — a valuable window for returning NRIs to plan foreign income and assets.

## How days are counted

- Both the day of arrival and the day of departure are usually counted as days in India
- Use passport stamps or immigration records, not memory
- The tax year runs April to March
- Treaty tie-breaker rules can apply if you are also resident elsewhere

## Worked example: NRI visiting family

1. An Indian citizen working in Dubai spends 130 days in India in the year and was in India 400 days over the previous four years.
2. Indian income (rent and interest) is ₹6 lakh — below ₹15 lakh, so the 60-day test is replaced by 182 days.
3. 130 days is below 182.

**Result:** Non-resident: only Indian income is taxable in India.

## FAQs

### Is UAE salary taxable in India for an NRI?

No, if you are a non-resident for the year and the salary is earned and received outside India. It becomes relevant only if your days in India make you resident.

### What is RNOR status and how long does it last?

Resident but Not Ordinarily Resident — usually for two to three years after an NRI returns, depending on their history. During RNOR, foreign income isn't taxed in India unless it comes from a business controlled in India.

### Does FEMA use the same residency rules?

No. FEMA status depends on your intention and purpose of stay (for example leaving India for employment), not the tax day count, so your bank account status may differ from your tax status.

## Official sources

- incometaxindia.gov.in: https://www.incometaxindia.gov.in/

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Canonical page: https://www.industax.com/calculators/nri-residential-status
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.