Tools · NRI Tax
RNOR Expiry Calculator
When does your RNOR status end — and from which Indian tax year does your foreign income come within the Indian charge?
Resident but Not Ordinarily Resident is not granted for a term. It is retested every single year against a rolling look-back, and you hold it only for as long as at least one of two conditions still holds: that you were non-resident in nine or more of the ten preceding tax years, or that your days in India across the seven preceding tax years come to 729 or fewer.
Because both limbs look backwards over fixed periods, the arithmetic is deterministic once your history is known — which makes the closing date one of the few genuinely plannable moments in cross-border tax. This tool walks each year forward from your return and shows which limb fails first.
It gives you a decision and a date, not a tax figure. Where your inputs do not settle the answer, it says so rather than picking one. Read the full guide to RNOR planning for returning NRIs for the mechanics and worked examples.
Step 1 of 6 · Date of return
Date of return
When did you return — or when do you expect to return — to India?
The Indian tax year runs from 1 April to 31 March. Everything below is measured against the tax year your return falls into.
Not sure what your residence history looks like?
Our advisers can reconstruct your day counts and prior-year status, and coordinate with Indian tax specialists on what belongs inside the window before it closes.
How the window is worked out
Two ways in, retested every year
Once you are resident in India under the basic conditions, a second test decides whether that residence is ordinary or RNOR. You are RNOR if you satisfy either carve-out: non-resident in nine or more of the ten preceding tax years, or present in India for 729 days or fewer across the seven preceding tax years. The status survives as long as one of them holds, and ends in the first year both fail.
Why frequent visitors get less shelter
Regular trips home during the years abroad accumulate against the 729-day ceiling. Someone who visited India for several weeks each year may exhaust that allowance long before the ten-year limb lapses. The practical implication runs opposite to most people's intuition: your day counts in the years before you return are what determine how much shelter you get after.
What RNOR does and does not cover
RNOR narrows the scope of the Indian charge rather than reducing rates or removing the obligation to file. Indian-source income remains fully taxable throughout, and so does foreign income from a business controlled in, or a profession set up in, India. Separately, the duty to disclose foreign assets and accounts operates independently of whether the income from them is taxable — sheltered income can still sit behind an asset that must be reported.
What this tool will not tell you
It does not determine whether you are resident in any given year — that is a separate test, and the India residential status test works through it. It does not model the automatic RNOR treatment of deemed residents or of visiting citizens and people of Indian origin, it does not address treaty tie-breakers, and it does not touch FEMA residence, which is decided separately and can differ from your income-tax status. It is educational, not tax advice.