Is the calculator result final tax advice?

No. It is an indicative result. Exact residential status can depend on travel dates, the nature of a visit or departure, Indian income and special statutory rules.

Free returning-NRI tool

RNOR Status Calculator

Estimate whether you may be Non-Resident, Resident but Not Ordinarily Resident (RNOR), or Resident and Ordinarily Resident (ROR) for an Indian tax year.

Free estimateNo registration requiredEntries stay in your browser

Your travel history

Enter the relevant tax-year details

Use Indian financial years running from 1 April to 31 March. Enter total days, including arrival and departure days where applicable.

Citizenship / origin Current-year situation Days in India during the current tax year Total days in India during the preceding 4 tax years Total days in India during the preceding 7 tax years In how many of the previous 10 tax years were you non-resident?Count tax years, not days. Indian income exceeds ₹15 lakh for this tax year?For this test, foreign-source income is generally excluded from the ₹15 lakh threshold. Are you liable to tax in another country by reason of domicile, residence or similar criteria?This is relevant to the deemed-resident rule for Indian citizens.

Important

Residential status is determined separately every tax year.

RNOR is not automatically available for a fixed number of years after returning to India. Exact arrival and departure dates, the reason for travel, Indian income and earlier stay history can change the result.

Returning-NRI tax review

Confirm your status before reporting foreign income and assets.

A document-led review can confirm the day count, applicable exception, RNOR period, foreign-income scope and filing position before the return is prepared.

Travel and passport history
NRI, RNOR or ROR analysis
Foreign income and Schedule FA
NRE, NRO and FCNR transition

Calculation logic

How the calculator reaches a result

Tests current-year residenceIt first checks whether the person is resident or non-resident using current-year and preceding four-year stay figures.
Applies relevant exceptionsIt adjusts the day threshold for eligible Indian citizens or PIOs visiting India and citizens leaving for overseas employment or eligible ship service.
Checks special resident rulesIt considers the 120-day visiting rule and the deemed-resident rule where the entered facts make them relevant.
Tests RNOR qualificationIf resident, it checks prior non-resident years and the 729-day preceding-seven-year threshold.

NRI, RNOR and ROR at a glance

Status	Broad position	Foreign-income implication
Non-Resident (NR)	Does not satisfy the applicable Indian residence test	Generally taxed in India on income received, accruing or deemed to accrue in India
RNOR	Resident, but satisfies an RNOR condition or specified statutory category	Foreign income is generally outside scope unless connected with a business controlled in or profession set up in India, subject to receipt and source rules
ROR	Resident and does not qualify as RNOR	Worldwide income is generally within the Indian tax scope, subject to treaty relief

Illustrative example

A returning NRI may become resident but still qualify as RNOR

Suppose a returning NRI stays in India for 200 days in the current tax year and therefore becomes resident. If they were non-resident in at least nine of the preceding ten years, or their preceding seven-year India stay was 729 days or less, the likely classification may be RNOR rather than ROR.

Current-year India stay200 days

Prior 10 years as NR9 years

Indicative resultRNOR

The result can change if a special residence rule or the underlying travel facts apply differently.

Related guides

Plan the return-to-India tax transition

RNOR guide

Questions

RNOR calculator FAQs

The calculator provides an indicative status based on the figures entered.

What information is needed to estimate RNOR status?

You need current-year India stay, aggregate stay during the preceding four and seven years, prior non-resident years, citizenship or PIO status, the reason for the current stay or departure and certain income or foreign-tax-residence facts.

Does RNOR automatically last for two or three years after returning?

No. The tests are applied independently for every Indian tax year. A person's RNOR period depends on actual past and current travel history.

What is the main RNOR test?

A resident individual is generally RNOR if they were non-resident in nine out of the ten preceding years or stayed in India for 729 days or less in the preceding seven years. Other statutory RNOR categories can also apply.

Can the 120-day rule apply to a returning NRI?

The 120-day rule is aimed at qualifying Indian citizens or PIOs visiting India where the relevant Indian income threshold and preceding-four-year stay condition are met. Whether a stay remains a visit is fact-specific.

Is this result sufficient for filing the ITR?

No. Before filing, reconcile the totals with passport and travel records and review any special residence rule, foreign income, overseas assets and treaty position.