Residential Status Calculator
Determine your tax residential status in India for a selected financial year. Understand whether you are ROR, RNOR, or NRI for tax filing purposes.
Select Financial Year
Choose the financial year for which you want to determine your residency status
Physical Presence Details
Provide information about your days in and outside India
Total days spent in India during this financial year
Total days outside India in the 4 years preceding current FY
Ordinarily Resident Criteria
Information needed to determine if you are Ordinarily Resident
Count of years you were a resident (including current FY)
Total days spent in India over the last 10 years
Are you confused about whether you need to pay taxes on your global income in India? Your residential status decides everything, from which income is taxable to how much paperwork you'll face. If you've moved abroad for work, returned to India, or travel frequently between countries, getting this wrong can mean unexpected tax bills or penalties. This calculator helps you quickly figure out if you're a Resident and Ordinarily Resident (ROR), Resident but Not Ordinarily Resident (RNOR), or Non-Resident Indian (NRI) for any financial year, so you can plan your taxes correctly.
What Is Residential Status and Why Does It Matter?
Your residential status is how the Indian Income Tax Act classifies you for a specific financial year (April 1 to March 31). This classification isn't about your citizenship or passport, it's purely about how many days you spent in India and your connection to the country.
Here's why this matters for your wallet. According to the Income Tax Department, residents are taxed differently than non-residents. A Resident and Ordinarily Resident pays tax on income earned anywhere in the world. A Non-Resident Indian only pays tax on income that comes from India or is received in India.
Think of it this way: if you're working in Singapore but classified as ROR in India, you'll need to report your Singapore salary in your Indian tax return. But if you're classified as NRI, that foreign salary stays off your Indian tax bill.
How Do You Calculate Your Residential Status?
The Indian tax system uses specific day-count rules to determine your status. Let's break down the main tests you need to know.
The 182-Day Rule
This is the most straightforward test. If you're physically present in India for 182 days or more during the financial year, you automatically meet the resident test. According to Section 6 of the Income Tax Act, this is the primary condition for establishing residency.
Count every single day you're in India, including the day you arrive and the day you leave. Even if you're just passing through Mumbai airport for a few hours, that counts as a day.
The 60-Day Plus 365-Day Rule
This second test catches people who spend shorter periods in India but have ongoing connections. You become a resident if both these conditions are true:
- You're in India for 60 days or more in the current financial year
- Your total presence in the four preceding financial years adds up to 365 days or more
This rule typically applies to Indian citizens who visit India briefly but have a history of staying here. Recent data from the Central Board of Direct Taxes shows this provision affects thousands of returning Indians each year.
Special Exceptions for People Working Abroad
Here's where it gets interesting. If you're an Indian citizen who left India for employment abroad, or if you're a crew member on an Indian merchant ship, the 60-day threshold increases to 182 days.
This means you get more breathing room. You can spend up to 181 days in India without becoming a resident (as long as you don't trigger the primary 182-day rule separately).
The government introduced these substitutions recognizing that people working abroad need to visit family without facing unexpected tax complications.
What Are the Three Types of Residential Status?
Once you've counted your days, you'll fall into one of three categories. Each category comes with different tax obligations.
Resident and Ordinarily Resident (ROR)
You're classified as ROR if you meet the residency tests and have strong ongoing ties to India. Specifically, you've been a resident in at least 2 of the 10 preceding years, or you've been in India for 730 days or more during the 7 preceding years.
Tax impact: You're taxed on your worldwide income. Your salary from abroad, foreign investments, rental income from overseas properties, everything needs to be reported in your Indian tax return. You can claim foreign tax credits for taxes already paid abroad to avoid double taxation.
Resident but Not Ordinarily Resident (RNOR)
You meet the basic resident test but don't have strong historical ties to India. Maybe you just returned after living abroad for years, or you've been visiting India more frequently than before.
Tax impact: You're taxed on income that originates in India and on foreign income if you receive it in India. According to tax experts, if your foreign salary stays in your overseas bank account, it's typically not taxable in India for RNORs.
Non-Resident Indian (NRI)
You don't meet either residency test. You've spent less than 182 days in India, and you don't meet the 60-day plus 365-day condition either.
Tax impact: You're only taxed on income that accrues or arises in India. Your foreign salary, foreign investments, and overseas business income are completely outside Indian tax jurisdiction. You'll still pay tax on things like rental income from property in India or interest from Indian bank accounts.
How Does the Residential Status Calculator Work?
The calculator simplifies a process that usually requires spreadsheets and careful date counting. Here's what happens behind the scenes.
What Information You Need to Provide
Enter your arrival and departure dates for India during the financial year you're checking. If you made multiple trips, list all of them. The tool counts each day you were physically present in the country.
You'll also provide information about the four preceding financial years. Either enter your total days present, or provide your travel dates if you have them.
If you left India for employment abroad or serve on an Indian merchant ship, indicate this. The calculator will automatically apply the special 182-day substitution rule instead of the 60-day threshold.
How the Calculator Determines Your Status
First, it totals your days in India for the current financial year. If you hit 182 days or more, you meet the resident test immediately.
Next, it checks the 60-day plus 365-day condition (or 182-day plus 365-day if you qualify for the substitution). It adds up your days from the four preceding years to see if you cross 365 days.
Finally, if you're a resident, it evaluates whether you're ordinarily resident by looking at your residency pattern and total days over longer periods.
The result gives you a clear status label (ROR, RNOR, or NRI) plus an explanation of which statutory test determined your classification.
What Are the Tax Filing Implications for Each Status?
Understanding your status is just the first step. Now you need to know what to do about it.
If You're ROR
- File your Indian tax return (ITR-2 or ITR-3 depending on your income sources) and include all worldwide income. This includes foreign salary, foreign investment income, and foreign business income.
- Gather foreign tax payment receipts. You can claim a credit for taxes paid abroad under Section 90 or 90A of the Income Tax Act, subject to the provisions of the Double Taxation Avoidance Agreement (DTAA) between India and the other country.
- Pro tip: Keep detailed records of foreign income and foreign taxes paid. The tax department may ask for supporting documents during assessment.
If You're RNOR
- Report all India-source income in your return. Also include foreign income if you transferred it to India or received it in an Indian bank account during the year.
- Foreign income that stayed in your overseas accounts generally isn't taxable, but you should still disclose foreign assets in your return if they exceed the specified thresholds.
If You're NRI
- File a return only if you have taxable income in India. This might include rental income from Indian property, capital gains from selling Indian assets, or interest from Indian bank accounts that exceeds basic exemption limits.
- You can often skip filing if your only Indian income is interest from NRE (Non-Resident External) accounts, which is tax-exempt.
What Are Common Mistakes People Make?
Even with a calculator, people trip up on these issues. Here's what to watch out for.
Counting Days Incorrectly
Don't count partial days as zero days. If you landed in Mumbai at 11:45 PM, that still counts as one full day of presence. The Income Tax Act doesn't pro-rate based on hours.
Also, don't forget short trips. That three-day visit for a wedding in December still adds to your total.
Ignoring the Four Preceding Years
Many people only look at the current year and miss the 60-day plus 365-day trap. If you've been visiting India regularly over the past few years, those days accumulate and can change your status.
Not Applying Special Rules
If you qualify for the employment abroad substitution, you get significant relief. But you need to indicate this in the calculator. Don't leave this field blank if it applies to you.
Assuming Visa Type Determines Status
Your L1 visa or tourist visa has nothing to do with tax residency. The Indian Income Tax Act only cares about physical presence, not immigration status.
When Should You Consult a Tax Professional?
The calculator gives you a reliable first answer, but some situations need expert help.
Seek professional advice if you think you might be a tax resident of both India and another country. This triggers treaty tie-breaker rules under the DTAA, which the calculator doesn't resolve.
Also consult a CA or tax advisor if you have complex income sources. If you're earning from multiple countries, have foreign trusts, or are dealing with stock options vesting over time, you need customized guidance.
According to the Institute of Chartered Accountants of India, tax residency disputes are among the most common issues faced by globally mobile professionals. Getting expert help upfront saves money compared to fixing problems later.
How Can You Keep Accurate Records?
The calculator is only as good as the data you feed it. Here's how to track your travel properly.
Maintain a Simple Travel Log
Create a spreadsheet with columns for arrival date, departure date, and purpose of visit. Update it after each trip while details are fresh in your memory.
Your passport stamps, airline boarding passes, and booking confirmations serve as backup proof. Don't throw away these documents until at least eight financial years have passed.
Reconcile With Employment Records
If you're working abroad, your foreign employer's records will show when you were present for work. Keep appointment letters, payroll records showing payment locations, and any deputation documentation.
These records also help prove you qualify for the employment abroad substitution rule.
Save Foreign Tax Documents
Keep tax residency certificates issued by foreign tax authorities. If you paid taxes abroad, save tax payment receipts and foreign tax returns.
When you claim foreign tax credits in India, the tax department will ask for proof. Having organized records makes the process smooth.