RNOR Calculator (FY 2025-26)
Find out if you are a Resident, RNOR, or Non-Resident under Section 6 of the Income Tax Act. 30 seconds, no signup, your data never leaves your browser.
Your details
1 Apr to 31 Mar. Count days physically present in India.
Sum of days across the 4 FYs immediately preceding the FY in step 1.
What counts?
All income except income that accrues or arises outside India and is not deemed to accrue in India. Includes: Indian salary, Indian property rent, Indian capital gains, India-sourced dividends. Excludes: foreign salary, foreign rental, etc.
PRECEDING — do NOT include the current FY. Slide between 0 and 10.
0 to 2562. The 7-FY total should be ≥ the 4-FY total in step 3.
How this works
Section 6 of the Income Tax Act, 1961 classifies you as Resident, Non-Resident (NR), or Resident but Not Ordinarily Resident (RNOR) for each financial year. The classification depends on how many days you were physically present in India this FY, your stay in earlier FYs, your citizenship, your visit purpose, and — since the Finance Act 2020 — your non-foreign-source income and whether you are liable to tax in another country.
The engine first applies the §6(1) resident test (182-day limb and the 60/120/182-day + 365-day limb, with Explanations 1(a) and 1(b) adjusting the threshold). If you are resident, it then runs the §6(6) RNOR carve-outs — §6(6)(a) for nine-out-of-ten non-resident years, §6(6)(b) for ≤729 days in seven preceding FYs, and the §6(6)(c) 120-day high-income visitor branch.
Even if §6(1) does not make you resident, §6(1A) can deem you resident (Indian citizens with non-foreign-source income exceeding ₹15 lakh who are not liable to tax abroad). When §6(1A) triggers, §6(6)(d) automatically classifies you as RNOR.
This calculator is educational. Edge cases — UK non-dom on remittance basis, dual residence under treaties, mid-year departure with employer transition — should be confirmed with a qualified Chartered Accountant.
Common scenarios
- UAE NRI on TRC, 0 days in India, ₹20L Indian rent: §6(1A) does not trigger because you are liable to tax in the UAE per CBDT Circular 2/2021 → NR.
- US NRI returning, 200 days, never resident before: Resident under §6(1)(a); RNOR via §6(6)(a) (10 NR years in last 10).
- High-income visitor, 150 days, ₹25L Indian income: 120-day rule applies → resident under §6(1)(c); auto-RNOR via §6(6)(c).
- Indian citizen, 0 days, ₹20L Indian income, no tax abroad: §6(1A) deems resident; auto-RNOR via §6(6)(d).
- Citizen leaving India for employment mid-FY, 100 days: Explanation 1(a) raises threshold to 182 → NR.