India
India Free movement by treaty
India-Nepal treaty: Nepali citizens in India
Checked against official sources on , some details partly verifiedChange log
Key facts
Free movement by treaty is a long-stay route for India. Checked 2026-10-12 against the official source.
Why this route may not fit
Check this before you apply.
- Only for passports from Nepal
What you'll need
Who can apply2
- The applicant is a citizen of Nepal entering India by land or air over the Nepal border.
- The 1950 treaty provides for reciprocal privileges for each country's nationals in residence, property, trade and movement.
Documents3
- A government-approved ID showing photo, name, date of birth, nationality, issuing authority and validity is required.
- A valid passport is required when entering or exiting India to or from a place other than Nepal or Bhutan.
- A passport and Indian visa are required when entering India from China, Macau, Hong Kong or Pakistan.
Steps1
- No Indian visa is needed, and Nepali citizens are exempt from registration with the foreigners registration office.
When you become tax resident
How India decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
- More than 729 days in a preceding seven tax yearsPresence above 729 days (together with residence in two of the ten preceding years) makes an individual ordinarily resident; 729 days or less gives RNOR status
- At least 182 days in a tax year (1 April to 31 March)Resident in India
- At least 60 days in a tax year, together with 365 days or more in the preceding four tax yearsAlternative resident test
- At least 120 days in a tax year, together with 365 days or more in the preceding four tax yearsAlternative test for citizens or persons of Indian origin with Indian income above INR 15 lakh (≈ $15,600)
- Foreign-source income
RNOR relief
A resident individual who is 'not ordinarily resident' in India is taxed on income received or accruing in India, and on foreign-source income only when it comes from a business controlled in or a profession set up in India.
- Special regime
Foreign-source income largely outside tax · Tax relief
All tax rules for India Tax records checked
Full official text
Nepali citizens entering India by land or air from Nepal need no passport or visa and are exempt from registration. The 1950 India-Nepal treaty provides for reciprocal privileges in residence, property, trade and movement. 1 2 3 4 5
Requirements
- The applicant is a citizen of Nepal entering India by land or air over the Nepal border. 1 3
- The 1950 treaty provides for reciprocal privileges for each country's nationals in residence, property, trade and movement. 4
- A government-approved ID showing photo, name, date of birth, nationality, issuing authority and validity is required. 1
- A valid passport is required when entering or exiting India to or from a place other than Nepal or Bhutan. 1 3
- A passport and Indian visa are required when entering India from China, Macau, Hong Kong or Pakistan. 1 3
- No Indian visa is needed, and Nepali citizens are exempt from registration with the foreigners registration office. 1 2 3
Stay
- No Indian visa or registration required for entry and stay.
Nationality
Citizens of Nepal. Open to: Nepal.
Work
The 1950 India-Nepal treaty gives each country's nationals reciprocal privileges in residence, property, trade and movement.
Official sources
- Visa-free regime: citizens of Nepal and Bhutan · Bureau of Immigration, Ministry of Home Affairs, Government of India · checked 2026-10-10
- Registration requirements for foreign nationals · Bureau of Immigration, Ministry of Home Affairs, Government of India · checked 2026-10-10
- The Immigration and Foreigners (Exemption) Order, 2025 · Ministry of Home Affairs, Government of India · checked 2026-10-12 · published 2025-09-02
- Treaty of Peace and Friendship between India and Nepal, 1950 (UN Treaty Series No. 1302) · United Nations Treaty Series · checked 2026-10-10 · published 1951
- India-Nepal bilateral brief · Ministry of External Affairs, Government of India · checked 2026-10-10
Free movement by treaty and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Free movement by treaty | – | – | – |
| Free movement by treaty | – | – | – |
| GCC citizens United Arab Emirates | – | – | – |
| Visa-free stay (6 months) Hong Kong | – | 6 mo | No |
| Free movement by treaty Australia | – | – | – |
Questions people ask
How long can I stay on the Free movement by treaty?
No Indian visa or registration required for entry and stay.
Can I work on the Free movement by treaty?
The 1950 India-Nepal treaty gives each country's nationals reciprocal privileges in residence, property, trade and movement.
Who can apply for the Free movement by treaty?
Citizens of Nepal. Open to: Nepal.
Is there a tax break for Free movement by treaty holders in India?
Not ordinarily resident (RNOR) status: foreign-source income largely outside tax: A resident individual who is 'not ordinarily resident' in India is taxed on income received or accruing in India, and on foreign-source income only when it comes from a business controlled in or a profession set up in India. It's separate from the visa and has its own conditions.
Tax
Special regime
Not ordinarily resident (RNOR) status: foreign-source income largely outside tax
Tax relief
Details
- On: Income received or accruing in India
- Limit: ₹1.5M/yr ≈ $16k
A resident individual who is 'not ordinarily resident' in India is taxed on income received or accruing in India, and on foreign-source income only when it comes from a business controlled in or a profession set up in India.
Taxed on
Income received or accruing in India, plus foreign-source income derived from a business controlled in India or a profession set up in India.
Who it applies to
- Resident in India for the tax year but non-resident in nine of the ten preceding years, or present in India 729 days or less in the seven preceding years.
- Indian citizens or persons of Indian origin who visit India for 120 to 181 days with Indian-source income above INR 15 lakh (≈ $15,600) are treated as not ordinarily resident.
- Indian citizens deemed resident because Indian income exceeds INR 15 lakh (≈ $15,600) and they are liable to tax nowhere else are treated as not ordinarily resident.
- From tax years beginning on or after 1 April 2026 the rule is section 6(13) and section 5 of the Income-tax Act 2025; the criteria match the 1961 Act.
Exclusions
- Ordinarily resident individuals (more than 729 days in the preceding seven years and resident in at least two of the preceding ten years) are taxed on worldwide income.
Limits
- INR 1,500,000 a year (≈ $15,600) · Indian-source income (other than foreign-source) above which a citizen not taxed elsewhere is deemed resident, as RNOR
Days in the country
- More than 729 days in preceding seven tax years · Presence above 729 days (together with residence in two of the ten preceding years) makes an individual ordinarily resident; 729 days or less gives RNOR status
Tax residence
RNOR status is annual and tests look back to years governed by the 1961 Act.
Visas
Visa type is irrelevant; status depends on days of presence and past residence.
Other taxes
Goods and services tax, surcharge and cess apply separately.
Checked against official sources on Change log
Similar visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-12 against 5 official sources. Status: partly verified; the page marks the facts an official source does not fully confirm.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Visa-free regime: citizens of Nepal and Bhutan · Bureau of Immigration, Ministry of Home Affairs, Government of India · checked 2026-10-10
- Registration requirements for foreign nationals · Bureau of Immigration, Ministry of Home Affairs, Government of India · checked 2026-10-10
- The Immigration and Foreigners (Exemption) Order, 2025 · Ministry of Home Affairs, Government of India · checked 2026-10-12
- Treaty of Peace and Friendship between India and Nepal, 1950 (UN Treaty Series No. 1302) · United Nations Treaty Series · checked 2026-10-10
- India-Nepal bilateral brief · Ministry of External Affairs, Government of India · checked 2026-10-10
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.