RNOR or ROR?
Moving back? You are often RNOR for two or three years, and income you earn abroad stays out of Indian tax while you are. It turns on your days in India this year and the seven before it.
Moving back to India: when to start planning58:41
RNOR, explained
RNOR means resident but not ordinarily resident. It is the in-between status many people have for the first two or three years after moving back to India: resident, but taxed in India mostly on Indian income.
- What is RNOR?
- A resident who was non-resident in at least 9 of the 10 tax years before, or spent 729 days or fewer in India in the 7 tax years before. Meeting either test is enough.
- What does India tax while I am RNOR?
- Your Indian income, plus foreign income from a business or profession controlled from India. Other income you earn abroad, such as a foreign salary, interest or rent, stays outside Indian tax.
- What is the difference between RNOR and ROR?
- ROR means resident and ordinarily resident. An ROR is taxed in India on worldwide income and reports foreign assets in the return. You become ROR once neither RNOR test applies.
- How long does RNOR last after I move back?
- Often two or three tax years, depending on your days in India before the move. Enter your days year by year above to see when it ends.
- When am I resident at all?
- 182 days or more in India in the tax year (April to March). Once you live in India, also 60 days in the year plus 365 days over the four years before. A visiting Indian citizen or OCI holder with Indian income above ₹15 lakh is resident at 120 days plus 365.
- How are days counted?
- The day you land and the day you leave both count as days in India.