- Do NRIs have to pay tax in India? Yes — but only on Indian income: rent from Indian property, interest on NRO deposits, dividends, and capital gains on Indian shares, funds and property. Salary earned and paid abroad, and other foreign income, is not taxed in India.
- NRI tax slab 2026-27: the same slabs as residents (new regime: nil to ₹4 lakh, then 5% to 30%), but without the rebate that makes ₹12 lakh tax-free for residents.
- Interest on NRE and FCNR deposits is tax-free for NRIs; NRO interest is taxable.
- TDS: Indian payers deduct tax at source on most NRI income, often more than the final tax — file a return to get the excess back.
- Deemed resident: an Indian citizen with Indian income above ₹15 lakh who isn’t taxable in any other country can be treated as resident (RNOR) — check with the residential status calculator.
New to NRI tax? Start with the complete NRI taxation guide.
What we handle
- Income tax returns for NRIs — rent, interest, capital gains and TDS refunds. See NRI income tax return.
- Property sales — capital gains computation, a lower-TDS certificate before the sale, exemptions by reinvesting, and guidance for the buyer on deducting and depositing TDS.
- Repatriation — the CA certificate in Form 146, Form 145 filing and the documents your bank needs.
- Treaty relief — tax residency certificate, Form 41 (formerly 10F) and claiming the lower treaty rate.
- Residential status planning — for NRIs visiting often or returning to India (RNOR).
- Investing in India — Indian startups, AIFs and GIFT City funds.
Selling property in India
When an NRI sells, the buyer must deduct TDS on the capital gain — on long-term gains at 12.5% plus surcharge and cess, which can take the effective rate to about 14.95%. From 1 October 2026, individual buyers no longer need a TAN to do this. A lower-TDS certificate, obtained before the sale, stops tax being over-deducted on the full sale price. Full guide: TDS on sale of property by an NRI.
Moving money out
NRIs can remit up to USD 1 million per financial year from NRO balances and sale proceeds, with Form 145 and, for larger taxable amounts, a CA certificate in Form 146. See repatriating money from India.
Are you still an NRI?
Your status for the year depends on days in India — and, if your Indian income exceeds ₹15 lakh, the 60-day threshold becomes 120 days. Returning NRIs can often be RNOR for a period, which keeps foreign income out of Indian tax. See residential status and RNOR.
How it works
Send the basics
PAN, passport travel dates, bank statements and details of the property or income — on WhatsApp or email.
We compute & file
Tax computation, certificates and filings, with your approval before anything is submitted.
Quick answers: India for NRIs and foreigners — questions answered.
Based in the UAE? Meet us at our Business Bay office — Indian CA in Dubai.