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Home > Income Tax > NRI Tax Help Center > Residential Status CalculatorLast Updated: Aug 13th 2024

Tax Residential Status Calculator

Find your Residential Status for Income Tax Filing, which is especially vital for those who travel abroad for business or employment. The calculator automatically determines whether you are a Resident, Non-Resident (NRI), Ordinarily Indian Resident (ROR), or Resident but Not Ordinarily Indian Resident (RNOR) based on a few quick questions. These statuses influence your tax liability on income earned in India and abroad.

The determination of a person's residential status is required in order to determine the tax liability on that person's annual income. As per the Finance Act of the Government of India, significant changes have been incorporated beginning with the FY 2020-21 year (AY 2021-22).   Updated per latest Union Budget 2024


Financial Year?

Your Legal Status?


Does your Total Indian Income exceeds Rs. 15 Lakhs ?

Consider Only Indian Income for the FY {{usr.fy}} (other than from foreign sources). Important: Include income derived from a business controlled in or a profession set up in India. Eg. Include TCS Netherlands income when you went for a consulting opportunity as TCS HQ is in India, consider the income received for this Question.




Are you liable to pay tax in any other Country / Jurisdiction?

Eg. Countries like UAE do not have any State Income Tax, or You do not have any Foreign Income for FY {{usr.fy}}, such need to select 'No'



How many days were you in India during FY {{usr.fy}}?

Financial Year {{usr.fy}} starts from 1st April {{usr.fy.substr(0,4)}} & ends on 31st March 20{{usr.fy.substr(5,2)}}



Are you on a visit to India?

Did you go abroad on employment?

Did you spend at least 365 days in India, in last 4 years immediately preceding the relevant previous year?

Have you been a resident of India in the past 2 out of 10 preceding years immediately preceding the relevant previous year?

How long have you been in India for last 7 years immediately preceding the relevant previous year?

Want to Try Again ? 

Important Notes

The majority of Non-Resident Indians (NRI), Professionals, Expats, Multinational Corporation (MNC) Consultants, and Foreign Nationals, as well as seafarers, should be aware of their Tax Residency Status in India and how it impacts them in their other Host Country or Home Country. One must be familiar with DTAA regulations in order to properly account for the FTC in the corresponding tax returns.

If not understood or properly considered, this may result in severe consequences, such as IT Notices with Tax Payments, interest, and penalties. In addition, some of these notices require Tax Officers' attention and supporting documentation, which may result in lengthy processing delays.

This segment of taxpayers earns a higher income and has a lower compliance rate on average, as they were often not familiar with the law while living abroad. Prior to deciding on your tax residency status and when filing your taxes, EZTax.in advises you to pay close attention.

NRI Income Tax Help Center

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NRI Income Tax Help Center from EZTax.in


7 Frequent Questions on New Tax Residency Rules in India

1.Who can use this Tax Residency Calculator?

Distinction between Individual and Company tax residency status is important, while the later was understood fairly easily.

  • Individual: Residential status of an individual depends upon the number of days stay in India.
  • Company: Residential status in any other case depends upon the place of incorporation (in case of a Company) and place of control & management.

2.I am an OCI, how does the new Tax rules apply to me?
  • OCI, stands for Oversees Citizen of India, means you should have another passport other than India and you are a Person of Indian Origin (PIO).
  • From the New Tax Residency Rules perspective, you are considered under PIO.
3.I lived in a foreign country where I am not liable to pay Tax, Do I need to Pay Tax in India?
  •  Update: Starting from FY 2020-21 (AY 2021-22), the New Tax Rules dictate 'an Indian Citizen (passport holder) earning total income more than Rs. 15 Lakhs (other than from foreign sources) shall be deemed to be a resident in India, if he is not liable to pay tax in any country'.
4.I am an NRI for years and I stay Zero (0) days in India Last year, Am I going to affect?
  • The new Income Tax rules that defines Tax residency dictates an Indian Citizen is liable to pay income tax in India even if the person is not in India any time during the respective financial year as long as they met the above rules.
5.Who are going to affect with the New Tax Residency Rules in India?
  • An Indian Citizen who is living country and/or tax jurisdiction that does not levy personal income tax need to plan properly to avoid Indian Tax on Global Income.
  • Countries include United Arab Emirates (UAE), Bahamas, Bahrain, Brunei, Bermuda, Kuwait, Maldives, Monaco, Oman, Qatar* and other such countries.
6.Affect of COVID-19 in assessing the Tax Residency Status?
  • Govt of India released a circular on 08th May, 2020 for the previous year 2019-20 to help ease the tax residency rules for those who are affected directly or indirectly due to COVID-19. States

    "Any person who visited India before 22nd Mar 2020, has been quarantined in India on the account of Corona Virus (COVID-19) on or after 1st March, 2020 and is unable to leave India on or before 31st March, 2020, his period of stay from the beginning of his quarantine to his date of departure or 31st Mar, 2020, shall not be taken into account in assessing the tax residency status".

  • Establishing the case would reside with the assesse in convincing the department that you are truly affected by the situation.

  • There are forms that need to be filed while filing your return if you have considered to take this exception in reducing the number of days while calculating the residency status.

    Kindly check with Team EZTax.in and / or take the Tax Consultation appointment to understand your perspective and provide guidance, advice and best practices.

7.What else to watch for in assessing Tax Residency Status?
  • Things get complicated when you have a border situation in terms of number of days and/or corner cases in deciding tax residency status. Check tie-breaker rules @ NRI Tax Help Center or take a Consultation appointment from EZTax.in
  • Refer 'Who is non-resident Indian?' Section @ NRI Income Tax Help Center for a comprehensive information on Non-Resident Indian or Foreign Income Tax Help Center.
8.How are non-resident days counted for seafarers?

If you are a seafarer (sailor) and works on

  1. an Indian ship serving on Indian waters, the days are counted for days as Indian resident.
  2. an Indian ship serving on foreign or International waters, the days are counted for days as non-resident.
  3. a Foreign ship serving either Indian, foreign, or International waters, the days are counted for days as non-resident.

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.