DoubleTaxation.tax residence check for Indians abroad
IN

An individual's financial and legal nexus with a state

Find out which country can tax you as a resident

Everyone pays taxes. Some are paid automatically, others you have to pay yourself. In today's world of labour migration, remote work, travel and property in different countries, it is often unclear where exactly — and which — taxes have to be paid.

Check your residential status

≈ 3 minutes · free · no sign-up · anonymous

How it works

Tax burden around the world

How much income tax and social security an employee pays on the same salary in different countries.

  • Tax burden on the employee, % of gross:
  • 0–15
  • 15–25
  • 25–35
  • 35–45
  • 45+
  • no data

Tap a country to see the figures

Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026. How we calculate

Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.

Compare two countriesAll countries as a table

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Tax regimes for individuals

Preferential and special regimes in 21 countries for people who relocate, work for themselves, invest or draw a pension. Conditions, time limits and the legal basis for each.

Tax regimes for individuals in 21 countries

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Sole proprietorship or company: which costs less in tax

Taxes and contributions for a sole proprietor under each available system and for your own company, for a resident of the chosen country with the same profit.

Sole proprietorship and company taxes in 21 countries

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How it works

  1. Choose a countryThe country you live or work in: one of 20 countries — the US, the UK, Germany, Canada, Japan, China, Türkiye and more.
  2. Answer the questionsCitizenship, days in India in the tax year (1 April – 31 March) and in earlier years, Indian income, home, family, work. Only the questions that matter in your situation.
  3. Get your conclusionYour residential status — resident and ordinarily resident, RNOR or non-resident — the other country's view, how the tax treaty settles a conflict, and the sections, treaty articles and rules behind it.

Who this is for

  • Indians who have moved abroad for a job and need to know whether they are still resident in India
  • NRIs who visit India often and want to stay within the 182-day and 120-day limits
  • Returning NRIs checking whether they are resident but not ordinarily resident (RNOR)
  • People with a home, family or business both in India and in another country

What you get

  • Your residential status under section 6 of the Income-tax Act, 2025 and under the other country's law, with a reliability score
  • The treaty tie-breaker result where both countries claim you as resident
  • Where each type of income is taxed and how India gives credit for foreign tax (Form No. 44)
  • Sources: the Income-tax Act, 2025, the Income-tax Rules, 2026, the treaty, foreign statutes and official guidance

Countries covered

The service analyses the residence rules of the following countries together with their tax treaties with India: the United States, the United Kingdom, Germany, Austria, Switzerland, the Netherlands, France, Italy, Spain, Poland, Czechia, Hungary, Canada, Ukraine, China, Japan, Bangladesh, Romania, Türkiye and Pakistan.

Questions

I moved abroad for a job — am I still resident in India?

In the tax year in which you leave India for employment abroad, you are resident only if you spent 182 days or more in India that year — the 60-day test does not apply. In later years, as a citizen living abroad who visits India, you become resident at 182 days, or at 120 days if your income other than foreign income exceeds ₹15 lakh and you spent 365 days in India in the four preceding years.

What does RNOR mean?

Resident but not ordinarily resident: you are resident, but foreign income is taxed in India only if it comes from a business controlled in or a profession set up in India. You are RNOR if you were a non-resident in 9 of the 10 preceding tax years or spent 729 days or fewer in India in the 7 preceding years, and also when you are resident only under the 120-day rule or deemed resident as a citizen.

Which law applies to tax year 2026-27?

The Income-tax Act, 2025, in force from 1 April 2026; residence is defined in section 6. Financial year 2025-26 and earlier years remain under the Income-tax Act, 1961, whose residence tests are the same.

Is this legal or tax advice?

No. It is an information service that shows how the rules apply to your answers. The Income Tax Department and courts may assess your circumstances differently, so for important decisions consult a chartered accountant or tax adviser.

Are my answers stored?

No. The calculation runs in your browser and your answers are not sent anywhere. For statistics we only add +1 to anonymous daily counters (for example, «Germany → resident of Germany») — no IP address, cookies or identifiers.

Check your residential status