🇮🇳 Moving to India

• Limit: ₹1.5M/yr ≈ $16k

An individual is resident in India with 182 days or more in the tax year, or 60 days or more in the year plus 365 days or more in the preceding four years; residents are taxed on worldwide income unless not ordinarily resident, non-residents on Indian-source income.

Taxed on

Worldwide income for ordinarily resident individuals; Indian-source income for non-residents.

Who it applies to

• Tax years beginning on or after 1 April 2026 fall under section 6 of the Income-tax Act 2025; earlier years stay under the Income-tax Act 1961.
• Citizens leaving for employment abroad and visiting citizens or persons of Indian origin are resident only with 182 days or more; the 60-day test becomes 120 days for those with Indian income above INR 15 lakh (≈ $15,600).

Exclusions

• Citizens with Indian income above INR 15 lakh (≈ $15,600) who are liable to tax in no other country are deemed resident regardless of days (treated as RNOR).

Limits

• INR 1,500,000 a year (≈ $15,600) · Indian income (other than from foreign sources) above which the 120-day test and deemed residence apply to citizens

Days in the country

• At least 182 days in tax year (1 April to 31 March) · Resident in India
• At least 60 days in tax year, together with 365 days or more in the preceding four tax years · Alternative resident test
• At least 120 days in tax year, together with 365 days or more in the preceding four tax years · Alternative test for citizens or persons of Indian origin with Indian income above INR 15 lakh (≈ $15,600)

Tax residence

Residential status is determined year by year; days in FY 2025-26 and earlier still count toward the look-back tests.

Visas

Tax residence is independent of visa or OCI status.

Other taxes

Surcharge, cess and goods and services tax apply separately.

Checked against official sources on 12 Oct 2026Change log

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• Limit: ₹400k/yr ≈ $4,170

Individuals pay income tax under the new regime of 0% up to INR 4 lakh (≈ $4,170), then 5% to 30% in INR 4 lakh (≈ $4,170) steps, with 30% above INR 24 lakh (≈ $25,000), unless they opt out.

Taxed on

Total income of the tax year of an individual, from tax years beginning on or after 1 April 2026.

Who it applies to

• Default regime for individuals, HUFs, associations of persons and bodies of individuals; an option to opt out is available.

Exclusions

• Surcharge, cess and the old-regime exemptions are outside this table.

Limits

• INR 400,000 a year (≈ $4,170) · Nil up to INR 400,000 (≈ $4,170)
• INR 800,000 a year (≈ $8,340) · 5% from INR 400,001 (≈ $4,170) to 800,000
• INR 1,200,000 a year (≈ $12,500) · 10% from INR 800,001 (≈ $8,340) to 1,200,000
• INR 1,600,000 a year (≈ $16,700) · 15% from INR 1,200,001 (≈ $12,500) to 1,600,000
• INR 2,000,000 a year (≈ $20,900) · 20% from INR 1,600,001 (≈ $16,700) to 2,000,000
• INR 2,400,000 a year (≈ $25,000) · 25% from INR 2,000,001 (≈ $20,900) to 2,400,000; 30% above INR 2,400,000 (≈ $25,000)

Tax residence

Applies to residents on worldwide income and to non-residents on Indian-source income.

Visas

Rates are the same for every visa type.

Other taxes

Surcharge, cess and GST apply separately.

Checked against official sources on 10 Oct 2026Change log

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