What is the 120-day rule for NRIs?

If an Indian Citizen or PIO has total Indian income exceeding ₹15 Lakhs, they become RNOR if they stay in India for 120 days or more (but less than 182 days) and have stayed 365 days in the past 4 years.

How is 'days in India' calculated?

Both the day of arrival and the day of departure are counted as full days of stay in India for tax residency purposes.

NRI Residency StatusFY 2026-27

Determine your Indian residential status (ROR, RNOR, NRI) factoring in the 120-day rule for high-income PIOs and Deemed Residency.

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Quick Summary: NRI Residency Status

Your tax status in FY 2026-27 is defined by your stay: 182 days for pure NRIs, or 120 days for high-income citizens (>₹15L Indian income). Use this tool to find if you are ROR, RNOR, or NRI and understand your global tax liability.

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Regulatory Disclaimer · FY 2026-27

Last verified May 2026

Statutory Disclosure

Nature:Calculator platform and is NOT a SEBI-registered Investment Adviser. All calculations are indicative.

Risk:"Investments in securities market are subject to market risks. Read all related documents carefully before investing."

Consult a SEBI-registered IA or CA for personalised advice.

9 out of 10 traders in F&O incurred net losses (SEBI 2023). Tax estimates based on IT Act 2025. Trezoriq is not liable for financial decisions based on results.