NRI Rental Income Tax
Tax, TDS and filing for rent earned by NRIs from Indian property
- 1ComputeTaxable rent computed with deductions.
- 2Reduce TDSLower deduction certificate where useful.
- 3FileITR filed and refund tracked.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About NRI Rental Income Tax
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Rent an NRI earns from property in India is taxable in India as house-property income: tax is computed on the rent less municipal taxes, a 30% standard deduction and eligible home-loan interest. The tenant must deduct TDS at 30% plus surcharge and cess on rent paid to an NRI — there's no threshold — and file a non-resident TDS return, so NRIs often recover excess TDS by filing an ITR or get a lower deduction certificate in advance.
Many tenants don't realise that paying rent to an NRI makes them responsible for TDS and a TAN. When they deduct at the lower rates meant for resident landlords, or not at all, the NRI's Form 26AS doesn't match and problems surface later.
The NRI's actual tax is often far lower than 30% of gross rent, because of the standard deduction, interest and slab rates. A lower or nil deduction certificate (Form 128 from April 2026) reduces TDS at source; otherwise the excess is claimed back through the ITR.
Rent is credited to an NRO account and can be repatriated after tax, within the USD 1 million per financial year limit, with the remittance forms.
| Taxable as | Income from house property |
|---|---|
| Deductions | Municipal taxes, 30% standard deduction, home-loan interest |
| TDS by tenant | 30% + surcharge + cess; no threshold; tenant needs a TAN |
| Reduce TDS | Lower/nil deduction certificate (Form 128) |
| Repatriation | From NRO after tax, within USD 1 million per FY |
Who this is for
Common scenarios where this service is a good fit.
- NRIs letting out flats or commercial property in India
- Tenants paying rent to NRI landlords
- NRIs with excess TDS on rent
What you get
Clear deliverables so you know exactly what's included.
- Tax computation and ITR filing
- Lower deduction certificate application
- Tenant guidance on TAN and TDS returns
- Repatriation paperwork
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Taxable rent computed with deductions.
Lower deduction certificate where useful.
ITR filed and refund tracked.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
- CA reads your case before the call
- DTAA, property, capital gains covered
- Written summary + checklist after
- Fee adjustable if you engage us
Frequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
