Residency status
Assumptions
Domestic individual residence tests for the selected financial year, not treaty residence. Basic 182-day or 60-day + 365 preceding-four-year tests, with 182/120-day exceptions for eligible visitors and citizens leaving for employment. ₹15 lakh test excludes foreign-source income as statutorily defined. Deemed-resident citizens and 120–181-day high-income visitors are RNOR. Otherwise RNOR if resident in fewer than two of ten preceding years OR India stay ≤729 days in seven years. Enter legally countable days; crew day exclusions and treaty tie-breakers require separate review.
Rules: 2025–26 (AY 2026–27), reviewed 2026-09-11. The 2025–26 (AY 2026–27) rule period ended on 2026-03-31. A newer period has started; its rules have not been reviewed here yet.
Income Tax Department · residence tests
Estimates are not personalised financial advice. Review assumptions before use.
Indicative domestic tax residence
Based on your inputs. Not guaranteed.
Residence history
These periods overlap—do not add them. The domestic result also uses your citizenship, travel and tax-liability answers.- 01Current financial year180 daysDays in India
- 02Preceding four years400 daysOverlapping history
- 03Preceding seven years800 daysIncludes those four years
- 04Resident years in ten2 yearsSeparate residence history
These periods overlap—do not add them. The domestic result also uses your citizenship, travel and tax-liability answers.
View detailed breakdown
Does this settle my residency?
The result follows the entered domestic day-count and condition tests. Treaty residence and exceptional circumstances are outside this check.
Detailed results
| Result | Value |
|---|---|
| Indicative domestic tax residence | Resident and ordinarily resident (ROR) |
| Days this year | 180 days |
| Days in preceding four years | 400 days |
| Days in preceding seven years | 800 days |
Based on domestic day-count and history rules only; not a treaty residence determination.