Tax Residency Rules by Country
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Tax residency in India
An individual is resident in India for a “previous year” (1 April to 31 March) if physically present in India for at least 182 days in that year, or for at least 60 days in that year and 365 days or more in the four preceding years; however, the 60‑day threshold is substituted by 182 days for an Indian citizen who leaves India for employment abroad or as a member of a ship’s crew, and for an Indian citizen or person of Indian origin who comes on a visit to India where total income other than income from foreign sources does not exceed INR 1.5 million; where such visiting individual’s income other than from foreign sources exceeds INR 1.5 million, the 60‑day threshold is substituted by 120 days (with the 365‑day look‑back still required). Separately, an Indian citizen with total income other than income from foreign sources exceeding INR 1.5 million who is not liable to tax in any other country by reason of domicile, residence, or similar criteria is deemed to be resident in India for that year. A resident is “resident and ordinarily resident” only if resident in at least two of the ten preceding years and physically present in India for 730 days or more in the seven preceding years; otherwise the individual is “resident but not ordinarily resident,” which specifically applies to an Indian citizen or person of Indian origin who is in India for 120 days or more but less than 182 days in the relevant year, as well as to a deemed resident. Physical presence generally includes days of arrival and departure, with special prescribed counting rules for members of ship crews.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
Voyage Manager counts your days in India — and everywhere else — automatically, and warns you before thresholds are reached.
Track My Days FreeWhy Tax Residency Rules Matter
Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
Stay Compliant
Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
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