India tax residency: the 182-day rule
India treats you as a tax resident at 182 days in the tax year (1 April – 31 March) — but the day count is only the part we can calculate. It is one of India's tests, not the whole rule (see the others below). Source: Income Tax Department, Government of India, last reviewed 2026-05-27.
182 days isn't the only route — India can also treat you as resident on non-day grounds (deemed resident (stateless indian citizen) - sec 6(1a), ordinarily resident (ror) status - worldwide-income overlay, not ordinarily resident (rnor) status - limited-scope overlay, indian citizen / person of indian origin (pio) status - threshold modifier). See every test below.
Spend 182 days or more in India during the tax year (1 April – 31 March) and it will generally treat you as a tax resident for that period.
Reviewed by Quentin Dupard, founder · last reviewed 2026-05-27 · How we research
- Threshold
- 182 days
- Counting window
- Apr–Mar
- Day-based test
- 1
- Last reviewed
- 2026-05-27
How does India count days for tax residency?
According to Income Tax Department, Government of India, you become a tax resident of India once you spend 182 days or more there in the tax year (1 April – 31 March). Because the count is per calendar year, it resets every 1 January and days from a previous year do not carry over — though a single stay that spans New Year is split across two years’ totals.
182-day rule (Section 6)
182 days · the tax year (1 April – 31 March)Spend 182 days or more in India during the tax year (1 April – 31 March) and it will generally treat you as a tax resident for that period.
India tax-resident if present 182+ days in the previous year (financial year 1 Apr–31 Mar), OR present 60+ days in the year AND 365+ days over the prior 4 years. The 60-day threshold becomes 120 days for Indian-origin visitors with India-source income > ₹15 lakh.
What else makes you a tax resident of India?
The day count is only one route. India can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Deemed resident (stateless Indian citizen) - Sec 6(1A)
An Indian CITIZEN whose total income other than income from foreign sources exceeds INR 15 lakh in the previous year is deemed Resident in India if he/she is not liable to tax in any other country or territory by reason of domicile, residence or any similar criterion - irrespective of days spent in India; such a person is classified RNOR (taxed only on India-source income, not worldwide).
Ordinarily Resident (ROR) status - worldwide-income overlay
A Resident is Ordinarily Resident (and therefore taxed on WORLDWIDE income) only if BOTH historical conditions are met: resident in India in at least 2 of the 10 preceding fiscal years AND physically present in India for >=730 days in aggregate over the 7 preceding fiscal years; failing either makes the person RNOR.
Not Ordinarily Resident (RNOR) status - limited-scope overlay
A Resident is Not Ordinarily Resident if he/she was a non-resident in 9 of the 10 preceding fiscal years, OR present <=729 days over the 7 preceding fiscal years (or falls under the 120-day or deemed-resident rules); an RNOR is taxed only on India-source/India-received income and income from a business controlled in or profession set up in India - NOT on foreign income.
Indian citizen / Person of Indian Origin (PIO) status - threshold modifier
Citizenship/origin is not itself a residency trigger but it changes the day tests: it raises the 60-day leg to 182 days (or 120 days where India income > 15 lakh) for Indian citizens going abroad for employment/as crew or PIOs visiting India, and it is a precondition for the Sec 6(1A) deemed-resident rule.
India at a glance
- Tax year
- 1 April – 31 March (the "previous year" / financial year). Residency is tested against presence during this 12-month period.
- How days are counted
- Physical-presence days need not be continuous, and both the date of arrival in India and the date of departure are counted as days of stay (so part-days at each end count as whole days).
- What residency means
- Residency status is three-tiered: a Resident and Ordinarily Resident (ROR) is taxed on worldwide income; a Resident but Not Ordinarily Resident (RNOR) and a Non-Resident are taxed essentially only on India-source/India-received income. A person is Resident if present 182+ days in the year, OR 60+ days in the year and 365+ days over the prior four years (the 60-day limb rises to 182 days for Indian citizens leaving for employment abroad and most Indian-origin visitors, and to 120 days for Indian-origin/citizen visitors with India-source income over ₹15 lakh).
- Notable regime
- RNOR (Resident but Not Ordinarily Resident) — a transitional status that effectively shields most foreign income from Indian tax for newcomers/returning NRIs, typically lasting the first 2–3 tax years (RNOR applies if the person was a Non-Resident in 9 of the 10 preceding years, or present 729 days or less in the preceding 7 years).
Official source
Income Tax Department, Government of India. View the primary guidance ↗
Rule last checked against this source on 2026-05-27.
Count your days in India
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to India's 182-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Frequently asked questions
How many days can I stay in India without becoming a tax resident?
According to Income Tax Department, Government of India, India treats you as a tax resident at 182 days in the tax year (1 April – 31 March) (the "182-day rule (Section 6)"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of India?
No. Beyond the day count, India can treat you as resident through deemed resident (stateless indian citizen) - sec 6(1a), ordinarily resident (ror) status - worldwide-income overlay, not ordinarily resident (rnor) status - limited-scope overlay, indian citizen / person of indian origin (pio) status - threshold modifier — any one of these can apply even if you stay well under 182 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in India?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Income Tax Department, Government of India.
What is the official source for India's tax-residency rule?
Income Tax Department, Government of India. The rule on this page was last checked against that source on 2026-05-27. Thresholds and tests change, so confirm before relying on it.
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