India tax residency rules
Threshold: 182 days · Day Count · Calendar year (Jan 1 – Dec 31)
India's residency framework has tiers: ordinary resident (taxed worldwide), resident-but-not-ordinarily-resident (limited foreign income), and non-resident (India-source only). Day counts (60+ days current year + 365+ over prior 4 years OR 182+ current year) decide which tier you're in.
- 182+ days in India in current year = resident.
- 60+ days current + 365+ over prior 4 years also = resident (with citizen-of-India exceptions).
- ROR (ordinary) vs. RNOR vs. NR, three-tier system unique to India.
Rules tracked by Tax Days
182-Day Rule
- Type
- Day Count
- Threshold
- 182 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
India considers you a tax resident if you stay 182+ days in a financial year (April 1 – March 31). A 60-day rule also applies if you were in India 365+ days in the preceding 4 years.
India tax residency, FAQ
How many days can I spend in India before becoming a tax resident?
Generally, spending more than 182 days in India during a calendar year can make you a tax resident. India considers you a tax resident if you stay 182+ days in a financial year (April 1 – March 31). A 60-day rule also applies if you were in India 365+ days in the preceding 4 years.
How does India count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does India use?
India measures residency over calendar year (jan 1 – dec 31).
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