Residential Status Calculator
Find your tax residency: Resident / RNOR / NRI
Determine your residential status under Section 6 — Resident, RNOR, or Non-Resident — based on days of stay and the deemed-resident rule for high-income Indians.
- Stayed ≥60 days in FY and ≥365 days in last 4 years → resident.
- Satisfied both additional conditions for ROR.
NRI / RNOR taxation is messy. We make it simple.
DTAA relief, Form 67, Schedule FA — handled by CAs who do this every day. Free first call.
What is a Residential Status Calculator?
Residential status determines what income is taxable in India. Residents pay tax on worldwide income; Non-Residents only on India-sourced; RNORs (Resident but Not Ordinarily Resident) get a concession — foreign income from non-Indian businesses is exempt for the first 2–3 years after returning.
The rules in Section 6 of the Income Tax Act involve day-counting in the previous year (PY) and the four years preceding it. Two amendments make it tricky: the 120-day reduced threshold for Indian-citizen returnees with India-source income above ₹15 lakh, and the Section 6(1A) deemed-resident rule for high-income Indian citizens not paying tax in any other country.
This calculator walks through your day count for the PY and 4 prior years, applies all three branches (basic, additional, deemed), and returns Resident / RNOR / NRI status with the exact reason — useful for ITR filing, FA schedule disclosures, and DTAA claims.
Why use this Residential Status Calculator
Built for Indians, by Indians. Every number, every formula, every slab — tuned to FY 2026-27 reality.
All Section 6 branches
Basic 182-day, additional 60+365 day, RNOR sub-test, and 6(1A) deemed-resident.
Returnee-aware
Applies the 120-day threshold for Indian-citizen returnees with ₹15 L+ India-source income.
Deemed resident check
Flags Section 6(1A) — Indian citizen, ₹15 L+ income, not tax-resident anywhere.
Browser-only
Travel data and income figures never leave your device.
Using the Residential Status Calculator in 4 steps
No onboarding, no signup. Answer three fields and the numbers update live.
Enter PY day count
Total days in India in the previous year (1 Apr to 31 Mar). Day of arrival and departure both count.
Enter prior 4-year days
Sum of days in India in the 4 years preceding the PY. Drives the additional condition.
Citizenship and India-source income
Required for the 120-day reduced threshold and 6(1A) deemed-resident.
Read status + reason
Resident / RNOR / NRI with the exact clause that triggered the conclusion.
Tips to get the most out of it
Maintain a passport-stamp diary for every entry/exit. Day count is the single most disputed fact in NRI assessments — primary evidence is the passport.
For seafarers, use the income-tax circular allowing exclusion of days on foreign vessels in international waters. Misclassification of seafarer days has cost many crews their NRI status.
RNOR is a 2–3 year window — strategically time your overseas asset liquidation, gifting, and inheritance receipt to fall within it. Foreign income earned outside India and not derived from a controlled-from-India business is exempt during RNOR.
Section 6(1A) deemed-resident applies only to Indian citizens. OCI / PIO holders with foreign citizenship are exempt from this rule even with ₹15 L+ India-source income.
A change in status mid-year is impossible — status is determined for the full PY based on aggregate days. Plan your travel, especially if hovering near the 182 / 120 / 60 thresholds.
Real-world scenarios
How Indians actually use this calculator — concrete inputs, concrete outcomes.
Returning Indian after 6 years abroad
PY days: 200. Prior 4 years: 0. Result: Resident u/s 6(1)(a). Sub-test: NR in 9/10 prior years → RNOR for current PY. Foreign income outside India exempt this year.
Frequent traveller, ₹25 L India income
PY days: 130. Prior 4 years: 400. Indian citizen, India income > ₹15 L → 120-day threshold applies. 130 > 120 + 365 in last 4 = Resident.
Pure NRI
PY days: 90. Prior 4 years: 200 (well under 365). Status: Non-Resident. Only India-source income taxable.
Deemed resident
Indian citizen, PY days: 60. Tax-resident of no country (UAE/Bahrain expat with ₹20 L India dividends). Section 6(1A) → Deemed Resident, treated as RNOR.
Frequently Asked Questions
Still have a question? Our team replies within a business day.
Both day of arrival and day of departure count as full days in India. Even a few hours on either end qualifies. Transit through Indian airspace without immigration entry does not count.
Only to Indian citizens or PIOs visiting India whose total India-source income (excluding foreign-source) exceeds ₹15 L in the PY. They become Resident if in India 120+ days in PY and 365+ days in 4 prior years.
Typically 2–3 years after returning to India. You stay RNOR if you were NR in 9 of the 10 prior years OR if your stay in India in the prior 7 years was 729 days or less.
Yes — Schedule FA in ITR-2/3 must report foreign assets and income for residents (including RNOR), even though foreign income from non-Indian businesses is exempt during RNOR. Schedule FA is mandatory; many returnees miss this.
Apply the tie-breaker test in the relevant DTAA — permanent home, centre of vital interests, habitual abode, nationality. Maintain documentary evidence (residency certificate, lease agreements, family location).
Want expert help beyond the calculator? Talk to our team.
Our finance team helps Indian businesses and individuals plan investments, file taxes, and build wealth — without the jargon.
Book a free consultationLet's talk about your business.
Tell us what you're working on and where you want to go. We'll put together a plan. No obligation, no sales pitch.
- Free 30-minute call
- A plan built around your goals
- No obligation, no pressure
- Your own account manager