Free RNOR status calculator: check 729-day rule, 9-of-10-year test, Rs. 15 lakh trigger, RNOR period length, and best return date before you move back to India.
Your details
Will your Indian income exceed ₹15 lakh in the move year?
This models a permanent return and continuous stay after moving: 182 days, or 60 days plus 365 in the preceding four FYs. The 120-day rule is for qualifying visits, not permanent returns. Income alone does not change this projection.
Your RNOR projection
Enter your move date and yearly days, then calculate.
Simplified estimate for planning only — confirm exact numbers with a cross-border CA before making decisions.
Model 401(k) withdrawals against your actual RNOR years: foreign income earned and first received abroad is generally outside Indian tax during RNOR, except income from a business controlled in or a profession set up in India. US tax, early-withdrawal penalty, receipt timing, treaty position and Section 89A/Form 10-EE can change the result — though US taxes and a possible 10% early-withdrawal penalty (if under 59½) still apply. Confirm timing with a cross-border CA before acting.
RNOR applies year by year: if you are resident and either preceding-year test passes (9 of prior 10 years Non-Resident, or 729 days or fewer in the prior 7 years), you are RNOR that year. Foreign income earned and first received abroad is generally outside Indian tax during RNOR, except income from a business controlled in or a profession set up in India
No—and the confusion comes from two different systems. FEMA 'NRI' for banking and Income-tax NRI/RNOR/ROR use different day-count tests. You may be redesignating bank accounts as resident under FEMA while income-tax status follows its own year-by-year tests (RNOR duration is never guaranteed)—but you cannot be RNOR and NRI under the same tax test in the same financial year.
The 729-day test counts total days in India across the 7 financial years preceding each year being assessed (April-March blocks, not calendar years). The lookback shifts every year; resident RNOR years do not count as Non-Resident years. Alternatively, if you were non-resident in 9 of the prior 10 years, you qualify regardless of the 729 count. Long visits home during your years abroad can silently eat the 729 buffer—pull passport stamps before assuming you get 3 RNOR years.
Yes—India counts the whole April-March financial year you land in, even if you were abroad until October. That full year enters your 7-year and 10-year lookbacks. Arriving in January vs September can change how many RNOR years you retain—model both dates in the RNOR calculator before booking tickets.
Gather current-FY India days, preceding-four-FY days, preceding-seven-FY days and actual tax status in the preceding ten FYs. Permanent-return residency is 182 days, or 60 days plus 365 in the preceding four FYs. If resident, RNOR applies when either preceding-year continuity test passes; otherwise ROR. Visits and deemed residency need separate checks. FEMA banking status is different.
India RNOR and US tax residency are separate. India may treat foreign income differently during RNOR, but US citizens and many US tax residents still have US filing and reporting duties. Calculate your India status first with the RNOR tool, then work through 401(k), IRA, brokerage, and RSU questions with a cross-border tax advisor.
FSI/TR/FA schedules depend on residential status, whether foreign income is taxable in India that year, and whether you are claiming foreign tax credit. RNOR often changes what foreign income is taxable—but the facts decide the schedule, not the label alone. Confirm with a CA before filing.
Schedule FA applies to Resident and Ordinarily Resident (ROR) taxpayers, not to Non-Resident or RNOR. Confirm the applicable return instructions and reporting period with your CA
Wanting to stay permanently does not by itself decide your income-tax status. India uses day-count tests for that financial year and your prior years. Gather exact India days, your non-resident history for the prior 10 years, and India days in the prior 7 years—then use the RNOR calculator to see NR, RNOR, or ROR.
RNOR can change how foreign income is taxed in India for 2-3 years, but Indian-source income, source-country tax, account reporting, and filing still need review. Run the RNOR calculator first, then list decisions to validate during the window: 401(k)/IRA, brokerage sales, foreign salary, and Schedule FA exposure.
Pick your return date only after you calculate Indian financial-year days, prior 7-year India days, and source-country tax residency. A few weeks can shift NR, RNOR, or ROR treatment—especially around March 31. Use the RNOR calculator with your exact travel history.
RNOR follows Income-tax Act day-count tests. You are RNOR if you were non-resident in 9 of the prior 10 years, or were in India 729 days or less in the prior 7 years. Many returnees get roughly 2–3 financial years, but your exact outcome depends on arrival date and past India days. Use our RNOR calculator with your real travel history.
RNOR is automatic in the sense that you either qualify or you do not, based on your years abroad. There is no separate application—you claim it correctly when you file your ITR. Use Desi Return's RNOR calculator with your travel history.
No. Your Indian income is fully taxable during RNOR. Only your foreign income generally gets the exemption during this window.
Usually 2 to 3 financial years, depending on how long you were abroad and when you return. There is no fixed number for everyone—calculate with your exact India day counts.
You cannot extend RNOR artificially, but the timing of your return affects how long it lasts. Returning later in a financial year can sometimes give you more of a window.
Yes—RNOR reduces what is taxed, but disclosure rules still apply once you are a resident. When in doubt, disclose and confirm with a CA.
Under FEMA you generally become resident when you return to settle and must review bank-account redesignation. Income-tax status is assessed for each financial year using actual days and historical residency. NR, RNOR and ROR do not form a guaranteed sequence or fixed 2–3-year transition.
Both can be correct. Your bank follows FEMA; your CA follows Income Tax Act day-count tests. They can differ in the same year. For a definitive read on your filing position, connect with our tax experts.
Indian tax on foreign income generally waits until you are a resident—and many returnees land in RNOR status for 2-3 years, with RNOR years treating foreign income earned and first received abroad as generally outside Indian tax (except business-controlled/profession income). Salary earned in India from day one is taxable immediately. Your landing date starts the financial-year day count, not a tax charge on every overseas dollar the day you arrive.
