An interactive guide to the 'Resident but Not Ordinarily Resident' status — a temporary tax shield for returning NRIs. Understand the rules, benefits, and how to plan your transition.
Are you an RNOR?
Answer these questions about the current financial year (April 1 - March 31) to get a preliminary idea of your status. This is a simplified guide; consult a tax advisor for definitive classification.
The RNOR Journey: A Timeline
See how your tax status evolves after returning to India. The "up to 3 years" RNOR period is not guaranteed; it depends entirely on your stay history. This section provides a textual explanation of a common scenario for an individual who was an NRI for 10+ years before returning.
Example Scenario: Sameer returns to India permanently on August 1, 2022, after being an NRI for over 10 years.
- FY 2022-23 (Aug 1, 2022 - Mar 31, 2023): Sameer stays ~243 days. He is Resident, and since he was an NRI for 10+ preceding FYs, he is classified as RNOR.
- FY 2023-24 (Apr 1, 2023 - Mar 31, 2024): Sameer stays 365 days. He remains Resident. He is still an NRI for 9 of the 10 preceding FYs (FY 2013-14 to FY 2022-23), so he continues as RNOR.
- FY 2024-25 (Apr 1, 2024 - Mar 31, 2025): Sameer stays 365 days. He remains Resident. He is now Resident for 2 years (FY 2022-23, FY 2023-24) out of the last 10 (FY 2015-16 to FY 2024-25). However, his cumulative stay in the 7 preceding FYs (FY 2018-19 to FY 2024-25) is still below 730 days. Therefore, he continues as RNOR.
- FY 2025-26 (Apr 1, 2025 - Mar 31, 2026): Sameer stays 365 days. He remains Resident. He is now Resident for 3 years out of the last 10, and his cumulative stay in the 7 preceding FYs (FY 2019-20 to FY 2025-26) now exceeds 729 days. He no longer meets *either* RNOR condition, so he transitions to ROR (Resident and Ordinarily Resident). His global income will now be taxable.
Note: The exact number of days for cumulative stay in 7 preceding FYs needs to be calculated precisely based on actual travel history.
Taxability Explorer
The primary benefit of RNOR status is its impact on your tax liability. Click the tabs below to see how the scope of taxable income changes based on your residential status.
Strategic Checklist for RNORs
The RNOR period is a valuable window for financial planning. Here are key actions to consider to maximize benefits and ensure compliance. Click each item for details.
Special Cases & Recent Amendments
The Finance Act 2020 introduced new rules that can affect residency status, primarily for high-income individuals. These expand the definition beyond just physical presence.
