Tax residence status: how the check works

The service determines which country you are a tax resident of when your life is connected with two countries. The check is free, needs no sign-up and takes a few minutes.

Where to pay taxes

Three steps

Choose a country. Your citizenship, the other country you are connected with, the tax year and — if you moved this year — the date you left or arrived.
Answer the questions. Home, family, work, number of days, citizenship — only the questions that matter in your situation. If you don't know an answer, choose “I don't know”: the conclusion will show both outcomes.
Get the conclusion. Which country you are a resident of, which taxes are due and where, and the legal basis.

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

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, Portugal, Sweden, Poland, Czechia, Hungary, Canada, Argentina, Brazil, Ukraine, China, Taiwan, Japan, Singapore, Malaysia, Bangladesh, Romania, Türkiye and Pakistan. India has no comprehensive tax treaty with Argentina or Pakistan.

How the conclusion is reached

First, the domestic law of each of the two countries: day thresholds, place of residence, centre of vital interests, citizenship.
If both countries treat you as a resident, the tie-breaker rule in Article 4 of the tax treaty applies: permanent home, centre of vital interests, habitual abode, nationality, mutual agreement.
For criteria that call for judgment, court practice and tax authority guidance are taken into account; the “Reliability of the conclusion” scale shows how much the conclusion depends on them.
For specific types of income — salary, dividends, pensions, rent and more — the treaty rules: which country may tax and how double taxation is relieved.

What you get

A conclusion on your tax residence with the reasoning and links to the laws, the treaty and court decisions.
Which taxes are due and where; for the income you enter — rates, tax credit and the amount still to pay.
Next steps: certificate of residence, obligations in each country, what to do when leaving, exit tax, how the year of the move is split.
A check of the previous year with the same answers, a PDF report and a link to the result that you can share.

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.

Privacy

Your answers are processed in your browser and are not sent to the server; no sign-up or cookies are needed. For statistics we count only the country and the overall conclusion, anonymously. More in the privacy policy.

Important

The conclusion is general information, not tax or legal advice: it depends on your answers and on circumstances the service cannot see, and the law changes. How we work with sources is described in the methodology. To apply the conclusion correctly, consult a lawyer.

Where to pay taxes

← Home