India NRI Income Tax Calculator (FY 2025-26)

This calculator is built specifically for Non-Resident Indians (NRIs) -- Indian citizens or Persons of Indian Origin (PIOs) who do not meet the Section 6 residency thresholds for a given tax year. It is not for resident Indians, and it does not compute tax on income earned outside India.

The single most consequential rule an NRI needs to understand: an NRI is taxed in India only on income earned, accrued, or received in India -- salary for Indian services, rent from Indian property, interest from Indian accounts, capital gains on Indian assets. A Resident and Ordinarily Resident (ROR) Indian, by contrast, is taxed on global income, wherever earned. Misjudging your residential status is the costliest NRI tax mistake in either direction -- under-reporting India-taxable income if you're actually resident, or failing to disclose global income and foreign assets if you wrongly assume NRI status.

This calculator walks through the Section 6 residential-status test (the 182-day / 60-day-plus-prior-years test, its NRI-specific carve-outs, and the Resident-but-Not-Ordinarily-Resident (RNOR) sub-status), and computes India income-tax liability on India-sourced income using current FY 2025-26 slab rates -- explicitly modeling that NRIs are never eligible for the Section 87A rebate that zeroes out tax for residents with income up to ₹12 lakh (new regime) or ₹5 lakh (old regime).

Using the calculator's defaults: ₹15,00,000 India-sourced salary, new regime, standard deduction applied, no other deductions.

1. Taxable income: ₹15,00,000 − ₹75,000 = ₹14,25,000.
2. This spans four slabs: ₹0-4L (0%), ₹4-8L (5% = ₹20,000), ₹8-12L (10% = ₹40,000), and ₹12-14.25L (15% of ₹2,25,000 = ₹33,750).
3. Base tax: ₹20,000 + ₹40,000 + ₹33,750 = ₹93,750.
4. No Section 87A rebate (NRI). Taxable income is well under ₹50 lakh, so no surcharge applies.
5. Cess: 4% × ₹93,750 = ₹3,750.
6. Total tax liability: ₹93,750 + ₹3,750 = ₹97,500.

For comparison: a resident Indian with ₹10,00,000 taxable income -- squarely inside the 87A eligibility band -- pays zero tax after the rebate. An NRI at the identical ₹10,00,000 taxable income pays the full slab-rate tax plus cess, with no rebate offset. That gap is the single most common "why is my tax bill different from my resident cousin's" question NRIs ask.

• Global income for ROR individuals. If the residency test resolves to "Resident and Ordinarily Resident," this calculator still only taxes the India-sourced income you entered -- it does not add foreign income, foreign tax credits, or Schedule FA reporting that a true ROR return requires.
• Marginal relief on surcharge, which caps the tax increase from crossing a threshold to the amount of income over it. Not modeled -- results near the ₹50L/₹1Cr/₹2Cr/₹5Cr boundaries may slightly overstate liability.
• DTAA relief, capital gains (Sections 111A/112/112A rates, not slab rates), and TDS already withheld during the year -- see the companion DTAA Relief, Property TDS, and Capital Gains Repatriation calculators.
• Age-based exemption for NRI seniors. Resident seniors get a higher old-regime exemption (₹3L/₹5L); NRIs do NOT, regardless of actual age -- this calculator always uses the standard ₹2.5L threshold.

• Assuming NRIs get the Section 87A rebate. They never do, in either regime, at any income level -- the most common source of a mismatched expectation versus a resident sibling comparing notes.
• Misjudging residential status by only counting the current year's days. The prior-4-years test, the visiting-citizen carve-outs, and the RNOR sub-test all require looking beyond the current year alone.
• Assuming "NRI" and "RNOR" are taxed differently. They aren't, for India-sourced income -- RNOR is a sub-status of "resident," relevant mainly to recently-returned NRIs, but the tax outcome matches a straightforward NRI's.
• Forgetting the senior-citizen exemption doesn't travel with NRI status. A 65-year-old NRI still uses the ordinary ₹2.5 lakh old-regime threshold, not the ₹3L/₹5L thresholds available to resident seniors.
• Ignoring the 120-day trap for high earners. A citizen/PIO spending 130 days in India with income over ₹15 lakh can become resident, even though 150 days at lower income would have stayed safely non-resident -- the threshold tightens specifically because income is high.

• Income Tax Department (incometax.gov.in): Non-Resident FAQs and residential-status guidance under Section 6 of the Income-tax Act, 1961.
• Finance Act, 2025: revised new-regime slab rates and thresholds for FY 2025-26 / AY 2026-27.
• Section 87A, Income-tax Act, 1961 (rebate provision, resident individuals only).
• Section 6(1A), Income-tax Act, 1961 (deemed-residency provision for high-income Indian citizens, inserted by the Finance Act, 2020).

Verification note: the Section 6(1A) "deemed resident" and RNOR day-count rules, and the ₹15 lakh / 120-day visiting-citizen thresholds, were cross-checked across the official Income Tax Department FAQ page and multiple professional tax-portal summaries; the FY 2025-26 new-regime slab breakpoints were corroborated across several independent secondary sources (ClearTax, Bajaj Finserv, Axis Max Life) rather than fetched directly from a Gazette notification PDF within this session. Marginal relief on surcharge is explicitly not modeled -- see "What This Does Not Account For."