NRI Tax Calculator India FY 2025-26
Calculate your Indian tax liability as a Non-Resident Indian. Covers income tax on rental income, FD interest, salary, and capital gains. Compare NRE vs NRO FD returns side-by-side. Compute property sale LTCG with Section 54 and 54EC exemptions. Check DTAA treaty benefits for 25+ countries.
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How to Use This Calculator
NRI Tax on Indian Income tab
Select your income type (FD interest, rental income, capital gains, or salary), enter the annual amount, and choose your DTAA country to see treaty benefits. The calculator shows your Indian tax liability, TDS deducted at source, and any refund you can claim by filing an ITR.
NRE vs NRO FD tab
Enter your deposit amount, FD interest rate, and tenure. See a side-by-side comparison of NRE (tax-free) vs NRO (30% TDS) fixed deposit returns. The calculator shows the tax saved by choosing NRE, effective yield after tax for NRO, and maturity values for both.
Property Sale by NRI tab
Enter purchase price, sale price, and holding period. The calculator computes LTCG at 12.5% (post Budget 2024, no indexation), TDS by the buyer, and exemptions under Section 54 (reinvest in property) and Section 54EC (NHAI/REC bonds). Expand "More options" to enter reinvestment amounts.
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NRI Taxation Rules
NRIs (Non-Resident Indians) are taxed only on income that is earned, received, or deemed to accrue or arise in India. Foreign income is not taxable in India.
A person who stays in India for less than 182 days during the financial year
(Section 6 of the Income Tax Act)
NRI Taxable Income (India only):
• Rental income from Indian property
• Interest on NRO account / Indian FDs
• Capital gains from sale of Indian assets
• Salary for services rendered in India
• Business income from Indian operations
Tax-Free for NRI:
• NRE account interest — fully tax-exempt
• FCNR deposit interest — fully tax-exempt
• Foreign income — not taxable in India
TDS Rates (Section 195):
Interest / Rental: 30% + surcharge + 4% cess
Property LTCG (> 2 years): 12.5% + surcharge + cess
Property STCG (≤ 2 years): 30% (slab rates)
Salary: Slab rates (new regime available)
Key Exemptions:
Section 54: Reinvest LTCG in residential property (within 2 years)
Section 54EC: Invest up to ₹50L in NHAI/REC bonds (within 6 months)
Section 54F: Reinvest sale consideration in residential property
NRE vs NRO vs FCNR:
NRE: Foreign earnings, tax-free interest, fully repatriable
NRO: Indian income, 30% TDS on interest, repatriation up to USD 1M/year
FCNR: Foreign currency FD, tax-free interest, fully repatriable
NRIs can opt for the new tax regime (lower slab rates). However, the Section 87A rebate is NOT available to NRIs under either regime — so income up to ₹12 lakh is not tax-free for NRIs, unlike resident taxpayers.
Example
Rajesh — NRI in Dubai with Indian rental income and NRO FD
Rajesh is an NRI working in Dubai. He earns ₹6,00,000/year rental income from a flat in Mumbai and has ₹25,00,000 in an NRO FD at 7% p.a. He wants to know his Indian tax liability and whether to move funds to NRE.
Step 1: Rental income tax
Step 2: NRO FD interest
Step 3: If Rajesh moved to NRE FD
Verdict
Rajesh should file an ITR to claim ~₹1.79 lakh refund on excess rental TDS. He should also move foreign earnings to an NRE account to save ₹60,690/year in FD interest tax. UAE has a DTAA with India — interest rate under DTAA is 12.5%, which could further reduce his NRO tax if he obtains a TRC from UAE.
FAQ
NRO (Non-Resident Ordinary): For managing Indian income (rent, dividends, pension). Interest is taxable at 30% + surcharge + cess with TDS. Repatriation limited to USD 1 million per financial year after tax compliance.
FCNR (Foreign Currency Non-Resident): Term deposits in foreign currency (USD, GBP, EUR, etc.). Interest is tax-free in India. Fully repatriable. Eliminates currency conversion risk on maturity.