NRI Income Tax Calculator

Do not pick a status: enter the facts and the calculator applies section 6 — the day tests, the carve-outs, deemed residence and the not-ordinarily-resident limbs — and shows each test with its result. Only then does it compute tax, as a non-resident or as an RNOR, on the income India can charge.

Tax year 2026-27 (1 April 2026 to 31 March 2027) · section 6 of the Income-tax Act, 2025 · rates as for FY 2025-26 (AY 2026-27), unchanged by the Finance Act, 2026

Step 1 of 2 · mandatoryResidential status checker

Answer from the facts; do not pick a status. The tests in section 6 are applied to what you enter, and the result decides what the second step does.

Citizenship A person of Indian origin is one who, or whose parent or grandparent, was born in undivided India. OCI cardholders are usually in this class.

Which describes tax year 2026-27? The first three switch the 60-day test off, or change its threshold, for a citizen of India (and a visitor of Indian origin).

Days in India in tax year 2026-27

days

Count every day, or part of a day, physically in India between 1 April 2026 and 31 March 2027. Arrival and departure days are usually both counted.

Of those, days on an eligible voyage (per your CDC)

days

Crew of a foreign-bound ship: the period from joining to signing off recorded in the Continuous Discharge Certificate is left out of the count under the rule made for s.6(6).

Days in India in the four preceding tax years

days

Total for 2022-23, 2023-24, 2024-25 and 2025-26. The 60-day and 120-day tests need 365 or more here.

Days in India in the seven preceding tax years

days

Total for 2019-20 to 2025-26. Includes the four years above. 729 or fewer makes a resident "not ordinarily resident".

Of the ten preceding tax years (2016-17 to 2025-26), how many were you non-resident?

years

Nine or more makes a resident "not ordinarily resident". Count each year on its own facts.

Did your total income, other than income from foreign sources, exceed ₹15,00,000 in tax year 2026-27? Income from foreign sources means income that accrues or arises outside India, except from a business controlled in or a profession set up in India (s.6(14)). So count Indian rent, NRO interest, Indian dividends, gains on Indian assets and India-billed work; leave out a foreign salary.

Are you liable to tax in any other country by reason of your domicile, residence or a similar criterion? Asked only of a citizen whose Indian income exceeds ₹15 lakh: if no other country treats you as liable to tax, s.6(7) deems you resident whatever your day count.

Step 2 of 2Income charged in India

Salary

Salary for services rendered in India

₹

Salary is Indian income where the work was done in India, wherever it was paid. The standard deduction is applied automatically.

House property in India

Annual rent received

₹

Zero for a self-occupied or vacant property

Municipal taxes paid

₹

Deductible from the rent, if actually paid

Interest on housing loan

₹

Section 24(b). Self-occupied is capped at ₹2,00,000 and allowed under the old regime only

Other sources

Indian interest, dividends and the rest

₹

NRO deposit interest, Indian dividends, other Indian receipts. NRE and FCNR deposit interest is exempt for a non-resident and is not entered.

Foreign income from a business controlled in, or a profession set up in, India

₹

RNOR only: this is the one class of foreign income an RNOR is charged on.

Other foreign income (for the record)

₹

RNOR only: shown so the difference from a full resident is visible. It is not charged.

Capital gains on Indian assets

Short-term — section 111A

₹

Listed shares and equity funds with STT paid, at 20%

Short-term — other assets

₹

Taxed at slab rates

Long-term — section 112A

₹

Listed shares and equity funds. The first ₹1,25,000 is exempt, then 12.5%

Long-term — other assets

₹

Property, unlisted shares, gold and the rest, at 12.5% without indexation

Deductions (old regime only)

Section 80C

₹

Ceiling ₹1,50,000. Available to non-residents

Section 80CCD(1B)

₹

Additional NPS. Ceiling ₹50,000

Section 80D

₹

Health insurance premium

Other Chapter VI-A

₹

80G, 80E, 80TTA. Not 80TTB, 80DD, 80DDB or 80U for a non-resident

What this calculator does, and does not

Step 1 applies every test in section 6 of the Income-tax Act, 2025 for tax year 2026-27 — the 182-day test; the 60-day test with its 365-day look-back; the carve-outs for a citizen leaving India for employment or as crew of an Indian ship; the 182-day and 120-day rules for a citizen or person of Indian origin on a visit, which turn on whether income other than foreign-source income exceeds ₹15 lakh; the exclusion of eligible voyage days for crew of a foreign-bound ship; deemed residence for a citizen not liable to tax elsewhere; and the three "not ordinarily resident" limbs — and shows which were applied, which were met, and why. Where the inputs cannot settle a point, the result is labelled likely and says what would settle it.

Step 2 charges Indian income at the current rates: for a non-resident without the section 87A rebate, the senior-citizen slabs or the setting of unused basic exemption against gains at special rates; for an RNOR with those reliefs but with foreign income left out unless it comes from a business controlled in, or a profession set up in, India. A resident is sent to the resident calculator.

Not covered: tax treaty relief and tie-breaker tests, the special regime for investment income of non-residents under Chapter XII-A, TDS under section 195, business or professional income, brought-forward losses, and the day-count conventions of a particular treaty. Days are taken as entered; the calculator does not audit a passport. Figures are indicative and rounded.

A calculator is not advice. For anything that affects your actual position, write to hello@caakhilesh.in.

The rules in words: NRI residential status, explained. Resident? Use the advance income tax calculator, or see all calculators.

Quoting this calculator?

You are welcome to use these figures in an article, a forum answer or a client note. A link back is all I ask — here it is, ready to paste.

For a web page

As plain text