NRI Income Tax Calculator
Work out the tax on your India-sourced income as a non-resident — slabs, surcharge and 4% cess, with the important catch that the Section 87A rebate does not apply to NRIs.
Slab-wise breakdown
Get your NRI return + DTAA relief filed by a CA
We check residential status, claim treaty relief and refund excess TDS on your India income.
Disclaimer: Indicative estimate for a non-resident individual on India-sourced income. Actual tax may vary with special-rate income (LTCG/STCG, interest, royalty), DTAA relief and TDS already deducted. Rates per Finance Act 2025.
How NRIs are taxed in India
A non-resident is taxed in India only on India-sourced income — salary earned or received in India, rent from Indian property, capital gains on Indian assets, and interest from NRO deposits. Foreign salary and overseas income are outside the Indian net. The basic exemption is ₹2,50,000, and critically, the Section 87A rebate is not available to NRIs, so tax is charged from the first slab above the exemption with no nil-tax-up-to-₹12L (new) or ₹5L (old) benefit that residents enjoy.
Slabs that apply to NRIs — FY 2026-27
NRIs use the same slab rates as residents, but without the 87A rebate. The ₹2,50,000 basic exemption applies in both regimes; the higher ₹3L / ₹5L exemption for seniors does not apply to a non-resident, whatever their age.
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Worked example — the 87A difference
This is where an NRI's bill differs sharply from a resident's. On ₹9,00,000 of India income in the new regime, a resident pays nothing because the 87A rebate wipes out the tax — but a non-resident pays the full slab tax plus cess.
Key concepts for non-residents
India-sourced income only
A non-resident is taxed only on income that accrues, arises or is received in India — Indian salary, rent from Indian property, capital gains on Indian shares/property, and NRO interest. Global income and foreign salary are not taxable in India.
No Section 87A rebate
The 87A rebate is available only to resident individuals. An NRI cannot claim it, so there is no nil-tax band up to ₹12L (new) or ₹5L (old). Tax is charged from the first slab above the ₹2.5L basic exemption.
TDS on NRI income
Payers deduct TDS at source on NRI income — commonly 30% on NRO interest, 20% on long-term gains and slab/flat rates on rent and other income. TDS is often higher than the final liability, so filing a return to claim the refund is usually worthwhile.
DTAA relief
India's Double Taxation Avoidance Agreements let you avoid being taxed twice on the same income — either a lower treaty rate (e.g. reduced TDS on interest) or a foreign tax credit in your country of residence. A Tax Residency Certificate and Form 10F are usually needed to claim it.
What income is taxable in India for an NRI?
Income received or deemed to be received in India, and income that accrues or arises or is deemed to accrue or arise in India — Indian salary, rent from Indian property, capital gains on Indian assets, and interest on NRO deposits. Foreign income is outside the Indian net.
Can an NRI claim the section 87A rebate?
No. The rebate is available only to a resident individual. An NRI pays tax from the first rupee above the basic exemption limit.
Can an NRI use the basic exemption limit against capital gains?
Not for long-term gains under section 112 or 112A, nor for short-term gains under section 111A. A resident may adjust unutilised basic exemption against those gains; a non-resident cannot.
Is NRE interest taxable?
No. Interest on an NRE account and on an FCNR deposit is exempt while the person is a non-resident under FEMA. Interest on an NRO account is fully taxable, with TDS deducted at 30% plus surcharge and cess.
Which regime applies to an NRI?
Both regimes are available, and the new regime is the default. Deductions such as 80C and 80D remain available to an NRI under the old regime, though some — 80TTB, 80U and 80DD among them — are limited to residents.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.