How long will you be RNOR after moving back?
Tell us when you left India, how often you visit, and when you plan to return. We work out your status for each Indian financial year.
- Free
- No sign-up
- Your numbers stay in your browser
How this works
When you move back to India, you can usually be Resident but Not Ordinarily Resident (RNOR) for a few years. While you are RNOR, India generally does not tax income you earn and receive outside India, such as US interest, dividends, capital gains, rent, or 401(k) withdrawals. Indian income is taxed as usual.
The calculator applies the day-count tests in Section 6 of the Income Tax Act to each financial year (April 1 to March 31). You are resident in a year if you are in India 182 days or more, or 60 days or more with 365 days in the 4 years before. While you live abroad and visit, the 60-day test becomes 182 days, or 120 days if your Indian income is over ₹15 lakh.
If you are resident, you are RNOR if you were non-resident in 9 of the previous 10 years, or in India 729 days or less in the previous 7 years. Otherwise you are Resident and Ordinarily Resident (ROR), and India taxes your worldwide income, with credit for US tax under the treaty.
In the year you move back and later, the calculator treats you as settling in India, so the 60-day test applies. Some advisers apply the 182-day test in the year of return instead.
The spreadsheet uses the same tests, with a column where you can enter your actual days in India for each year. It also shows what India taxes in each year, and has a planning checklist for your RNOR years.
Read more
Common questions
Where do I find my actual days in India?
Your passport entry and exit stamps and your airline bookings. Open "Edit your days in India" to enter them year by year.
Is what I type saved anywhere?
Only in this browser, so your entries are still here if you come back. Nothing is sent to NRI Playbook. Use Start over to remove them, for example on a shared computer.
This tool gives estimates for planning. It is not tax, legal, or investment advice. Check your situation with a qualified cross-border tax professional.