RNOR status checker for NRIs moving back to India
Find out your tax residency for each year after you move back: whether you'll be RNOR (resident but not ordinarily resident), for how many years, and when you become ordinarily resident. It follows the rules in section 6 of the Income-tax Act.
Your residential status
Answer the questions to see your status for each year after you move back.
What your status means for tax
- Non-resident (NR)
- Only income earned or received in India is taxed in India.
- Resident but not ordinarily resident (RNOR)
- Indian income is taxed as for any resident. Income earned and received outside India is generally not taxed in India, unless it comes from a business controlled or a profession set up in India. Many returnees use these years to arrange their money abroad.
- Resident and ordinarily resident (ROR)
- Your income from anywhere in the world is taxed in India, with credit for tax paid abroad under tax treaties. Foreign assets must be reported in your tax return.
How residential status is decided
Each tax year (1 April to 31 March) is judged on its own, by the days you spend in India. The Income-tax Act 2025 keeps the rules of the Income-tax Act 1961 unchanged; it applies from tax year 2026-27.
- Resident if you're in India for 182 days or more in the year, or for 60 days or more in the year plus 365 days or more in the 4 years before.
- Leaving for a job abroad: in that year, an Indian citizen is resident only with 182 days or more.
- Visiting from abroad: an Indian citizen or person of Indian origin is resident only with 182 days or more. With income in India above ₹15 lakh (other than from foreign sources), 120 days plus 365 days in the 4 years before also makes you resident, as RNOR.
- Deemed resident: an Indian citizen with income in India above ₹15 lakh who isn't taxed in any other country is treated as resident (RNOR), however few days they spend in India.
- RNOR if you're resident and either were non-resident in 9 of the 10 previous years, or were in India for 729 days or fewer in the 7 previous years. Otherwise you're ordinarily resident.
The year you move back: the visitor rule is for people coming on a visit. This checker takes the cautious view that moving back for good isn't a visit, so the 60 + 365 day test applies in that year. Some advisers read it differently; ask yours if the year you move is close to the line.
Questions
What is RNOR status?
Resident but Not Ordinarily Resident: a tax status for people who are resident in India in a year but have spent most of the previous years abroad. As RNOR, income you earn and receive outside India is generally not taxed in India; Indian income is taxed as for any resident.
How long does RNOR status last after moving back?
Usually two or three tax years. You stay RNOR while you were non-resident in 9 of the previous 10 years, or in India for 729 days or fewer in the previous 7 years. Fewer visits to India before the move usually means a longer RNOR period.
Did the Income-tax Act 2025 change the RNOR rules?
No. The Income-tax Act 2025, which applies from tax year 2026-27, keeps the same residency tests in its section 6. Tax years before 2026-27 follow section 6 of the Income-tax Act 1961.
Do the days I arrive and leave count as days in India?
Generally yes: both the day you arrive and the day you leave are usually counted as days in India. Keep your passport stamps and tickets, since the count decides your status.
Will your savings last after the move?
The free retirement planner works it out year by year, with Indian inflation, your children's costs and a stress test.
Based on section 6 of the Income-tax Act 1961 and the Income-tax Act 2025, as published by the Income Tax Department. This is general information to help you plan, not tax advice: confirm your status with a tax adviser, especially if your days are close to a limit.