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RNOR Status Tracker

Know your tax-free window when returning to India

How this works: When an NRI returns to India, they may qualify as Resident but Not Ordinarily Resident (RNOR) for up to 2-3 years. During this window, foreign income (salary, capital gains, interest earned abroad) is not taxable in India. This calculator estimates your residency status based on your travel history.

Your travel history

Days in India for prior 10 financial years

Enter days spent in India in each preceding FY (Apr-Mar). If unsure, estimate from passport stamps or travel records.

Your status timeline

What does RNOR mean for your taxes?

  • NRI: Only Indian-sourced income taxed in India
  • RNOR: Same as NRI — foreign income NOT taxed in India. This is the golden window.
  • ROR (Ordinary Resident): Worldwide income taxed in India

Days in India in return FY:

Days in India in prior 7 FYs: / 729 threshold

FYs as Resident in prior 10 FYs: / 2 threshold

Enter your travel history and click "Check My Status" to see your RNOR eligibility timeline.

Frequently asked questions

RNOR (Resident but Not Ordinarily Resident) is a special tax status in India. When an NRI returns to India permanently, they may qualify as RNOR for 2-3 years. During this period, their foreign income (salary, capital gains, interest earned abroad) is NOT taxable in India — the same treatment as an NRI. This creates a valuable tax planning window.
You qualify as RNOR if you are Resident in India (182+ days) BUT meet either of these conditions: (1) You were Non-Resident in at least 9 out of the 10 preceding financial years, OR (2) Your total stay in India in the 7 preceding financial years was 729 days or less. If you fail both conditions, you become ROR (Ordinary Resident) and worldwide income is taxed.
During RNOR status, income that accrues or arises outside India is not taxable unless it is derived from a business or profession set up in India. This includes foreign salary, overseas rental income, international capital gains, foreign bank interest, and dividends from foreign companies. Indian-sourced income is still fully taxable.
The RNOR window is determined by your historical travel pattern — it cannot be artificially extended once you’ve returned. However, if you plan your return carefully (for example, returning mid-financial year so the first partial year counts), you may effectively get an extra year of RNOR benefit. Consult a cross-border tax adviser before your return.
Yes. Since FY 2020-21, Indian citizens earning over ₹15 lakh from Indian sources who are not taxable in any other country can be deemed Resident. Additionally, the 120-day rule (instead of 182 days) applies if you spent 365+ days in India in the preceding 4 years and have Indian income over ₹15 lakh. These individuals start as RNOR and may transition to ROR based on the standard conditions.
Many NRIs strategically realise capital gains on foreign assets during their RNOR years since those gains are not taxable in India. However, they may still be taxable in the country where the assets are held. It’s essential to consider DTAA provisions and consult advisers in both countries before making moves.

Understanding RNOR — The Returning NRI’s Tax Shield

When an NRI decides to move back to India, their tax position changes dramatically. India taxes residents on worldwide income, which means your foreign salary, overseas investments, and international rental income all become taxable the moment you become an Ordinary Resident.

However, there’s a transitional window — RNOR status — that gives returning NRIs 2-3 years where foreign income remains untaxed. This is one of the most valuable tax planning opportunities available to NRIs.

The two conditions for RNOR

You are RNOR (not fully resident) if either of these is true:

  1. You were Non-Resident in 9 out of the 10 preceding financial years, OR
  2. Your total days in India in the 7 preceding financial years was 729 days or less

Most NRIs who’ve been abroad for 7+ years will qualify for at least 2 years of RNOR status on return.

What to do during the RNOR window

  • Realise foreign capital gains before becoming ROR
  • Receive foreign bonuses or deferred compensation during this period
  • Restructure foreign investments — move to India-tax-efficient instruments
  • Convert foreign pensions — if possible, take lump-sum distributions

Key planning tip

The financial year runs April to March. If you return to India in October, your first partial year (Oct-Mar) counts as a full financial year for the 7-year and 10-year lookback. Planning your return date can maximise the RNOR window.

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