NRI residential status checker — ROR, RNOR or NRI?
For Indians living abroad: find out whether you are resident, not ordinarily resident or non-resident for Indian income tax, from your days in India. Updated for the Income-tax Act, 2025.
What each status means
| Status | What India taxes |
|---|---|
| ROR — resident and ordinarily resident | Worldwide income |
| RNOR — resident but not ordinarily resident | Indian income, plus foreign income from a business controlled or profession set up in India |
| NR — non-resident | Only income earned or received in India |
Questions people ask
Who is an NRI for income tax?
For tax, NRI means non-resident. You are resident if you are in India 182 days or more in the tax year, or 60 days or more in the year and 365 days or more in the previous four years. If neither applies, you are non-resident.
I live abroad and visit India. Which day limit applies to me?
For an Indian citizen or person of Indian origin who lives abroad and comes on a visit, the 60-day test becomes 182 days. If your Indian income (excluding foreign income) is above ₹15 lakh, it becomes 120 days, and you will be 'resident but not ordinarily resident'.
What is a deemed resident?
An Indian citizen whose Indian income is above ₹15 lakh and who is not liable to tax in any other country because of residence or domicile is treated as resident (RNOR) even with few days in India.
Did the Income-tax Act, 2025 change these rules?
No. From tax year 2026-27 the new Act applies, but the residence tests for individuals are the same in substance.
Do NRIs need to file an ITR in India?
Yes, if Indian income (rent, NRO interest, capital gains) exceeds the basic exemption limit, or to claim a refund of excess TDS. NRE and FCNR interest is tax-free.
Indicative tool based on section 6 of the Income-tax Act. Treaty (DTAA) tie-breaker rules can change the result for people resident in two countries.
Need help?
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