Figment Global Solutions
NRI & International · India

NRI Residential Status & RNOR Checker

Check Indian NR, RNOR or ROR status using current-year days, historical presence and the relevant citizen/visitor conditions.

Enter your details

Values you enterComputed values

Scope: Indian income-tax residence only. This is not a FEMA residence or treaty tie-breaker determination.

Day count

History

Details

Eligibility

Confirm legal tax liability. Paying no tax does not by itself mean no liability.

Result

Estimate

Non-resident (NR)

Days in India this tax year90
Relevant second-test threshold182 days + 365 in prior 4 years
Day-test residenceNot met
Deemed-residence testNot met

Decision trail

TestEntered / derived fact
182-day testNot met
Preceding 4 years400 days
Preceding 7 years700 days
Non-resident years in preceding 109
Special visitor RNOR ruleDoes not apply
Income-tax year2026–2027

Assumptions & scope

  • Indian income-tax residence only. This is not a FEMA residence or treaty tie-breaker determination.
  • Travel mode counts arrival and departure days once and merges overlapping visits. Verify legal day-count exceptions. Income-tax residence differs from FEMA and treaty residence. Historical totals must refer to the years before the selected tax year.

Disclaimer: Computed to the best of our knowledge, as per the laws, rules and official guidance of the country stated on this page in force on the date this website was last deployed (2 Oct 2026). Results are estimates for planning only and are not tax, legal, employment or investment advice. Please verify with the official sources listed, or a qualified professional, before relying on them. Rates and limits last reviewed on 1 Oct 2026.

How to use the NRI Residential Status Checker

  1. 1

    Enter your own amounts, dates and verified eligibility facts. Sample values illustrate the calculation only.

  2. 2

    Check the breakdown and assumptions. Resolve any review-required items before using the result.

  3. 3

    Download the Figment PDF to retain the inputs, calculation, sources and scope.

How the calculation works

Basic residence: at least 182 days, or the applicable 60/120/182-day threshold with at least 365 days in the preceding four years.

For a resident, examine preceding-ten-year non-residence and preceding-seven-year days, plus special visitor and deemed-resident RNOR rules.

Indian income-tax residence only. This is not a FEMA residence or treaty tie-breaker determination.

Worked example

  • An Indian citizen visiting for 90 days, with ₹10 lakh relevant income and liability to tax abroad, is non-resident on these entered facts.
  • A qualifying high-income visitor with 130 days and 400 preceding-four-year days meets the special resident test and is RNOR.

What this tool covers

Indian income-tax residence only. This is not a FEMA residence or treaty tie-breaker determination.

Using the result

Keep underlying bank statements, travel records, contracts or invoices with the PDF, as applicable. Recalculate when the facts or assumptions change. A modelled result is not a filing, legal opinion or guarantee.

Frequently Asked Questions

No. Historical residence and presence also matter.