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NRI Tax: Residency, Treaty Relief and Guides by Country

Tax

Guides by country of residence

UK NRIs

US NRIs

UAE NRIs

Canada NRIs

Coming home

What follows you back, and for how long

Moving Back to India

What each country charges on the way out

NRI Day Tracker

How many more days you can spend in India this year

UK Residence Test

Days and ties — does HMRC still count you as resident?

RNOR Tracker

The transitional window, and how long yours lasts

Retire in India

The corpus you need once the tax picture is settled

Repatriation Calculator

USD 1M cap, Form 15CA/15CB, timelines

DTAA Estimator

Double-tax relief between India and where you live

Estate, gifts and property

The tax that has nothing to do with where the asset sits

Inheritance & Gift Tax

Will your country of residence tax your Indian assets?

TCS on Foreign Remittance

20% when money leaves India — and nothing when it arrives

Property Sale TDS

What a buyer must deduct on your Indian sale

Rent TDS Calculator

31.2% withheld on rent, and how to reclaim it

Lower TDS (Form 128)

Cut the deduction before you sell

NRIWallah team

Updated October 2026 · 2 min read

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When you earn money abroad and keep money in India, two countries can have a legitimate claim to tax the same income. Getting it wrong can mean paying twice, missing relief you are entitled to, or penalties for returns you did not know you had to file.

Residency decides almost everything

India taxes a non-resident only on income that arises in India: rent, interest on NRO deposits, gains on Indian shares and property. Your country of residence usually taxes your worldwide income, Indian income included. So the first question in any NRI tax problem is where you are resident, in each country, for the year in question.

India’s test is based on your days in India each financial year; the FAQ below sets it out, and our NRI day tracker applies it to your dates. If you are moving back, you may qualify as resident but not ordinarily resident for your first years, which keeps most foreign income outside Indian tax; the RNOR tracker works out whether you do.

Treaties stop double taxation, if you claim them

India’s tax treaties decide which country taxes each kind of income, and usually let you credit Indian tax against the tax where you live. Our DTAA estimator shows how that works for your mix of income.

Guides by country

  • UK: calculators for the 2024-25 and 2025-26 tax years, with treaty relief.
  • US: federal tax and credit for Indian tax.
  • UAE: no UAE income tax, and what India still taxes.
  • Canada: Canadian tax on Indian income and the foreign tax credit.

The guides above also cover selling property in India, TDS on rent paid to NRIs, TCS on money sent abroad, and moving back.

Tax rules change every year. Each guide shows when it was last updated; confirm important decisions with a qualified tax adviser.

NRI tax questions, answered

Residency, treaty relief, and what India expects you to file.

By days in India each financial year (April to March). You are resident if you spend 182 days or more in India in the year. There is a second test, based on 60 days in the year plus 365 days over the previous four, but for Indian citizens visiting from abroad the 60 becomes 182, or 120 if their Indian income exceeds ₹15 lakh. Indian citizens with Indian income above ₹15 lakh who are not liable to tax anywhere else can also be treated as resident. The Income Tax Department’s guide sets out the full rules, and our NRI day tracker applies them to your dates.

Your country of residence has its own tests: the UK Statutory Residence Test, the US substantial presence test, Australia’s residency tests, Canada’s residency rules and Singapore’s.

India has tax treaties with most countries NRIs live in, including the UK, US, UAE, Canada, Australia and Singapore. Each one sets out which country may tax each kind of income, and usually lets your country of residence give you credit for tax already paid in India. Some also cap the tax India can deduct at source on interest and dividends. The relief is not automatic: you claim it when you file, and India may ask for a tax residency certificate from your country.
Gains on listed shares and equity mutual funds held for 12 months or less are taxed at 20%; held longer, at 12.5% on gains above ₹1.25 lakh a year. Debt fund gains on units bought since April 2023 are taxed at your slab rate. Interest on NRE deposits is tax-free; interest on NRO deposits is taxed, with 30% deducted at source plus surcharge and cess. Surcharge and cess apply on top of all these rates, and a treaty can reduce what is deducted.

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