DTAA & Tax Residency

Not professional advice

This page provides general information only, for the US-India NRI corridor, and is not professional tax, legal, or financial advice. It does not account for your individual circumstances. Rules referenced here can change, and outcomes depend on facts specific to you. Please consult a qualified tax advisor, chartered accountant, or attorney licensed in the relevant jurisdiction before making any decision.

How the India-US Double Taxation Avoidance Agreement and tax residency rules affect where you owe tax.

The three tools below apply general, well-established test formulas. Each one flags what it does not model — review those notes, and the disclaimer above, before relying on a result.

US Substantial Presence Test day-counter

Enter the number of days you were physically present in the US in each of the last three years. This does not exclude exempt-individual days (e.g. certain F/J/M/Q visa statuses) or apply the closer-connection exception — both can change the real answer.

Current yeardays1 year agodays2 years agodays

Weighted total (current + 1/3 + 1/6)0.0 days

Current-year minimum (31 days) metNo

Substantial Presence Test resultDoes not meet the test

This is one of two independent US residency tests (the other is the Green Card test, not covered here) and figures shown are for reference only — verify against irs.gov before relying on the result.

India residential status & RNOR tool

Applies the two basic tests under Income Tax Act section 6, then checks the RNOR refinement. Does NOT model the Finance Act 2020 deemed-residency rule, the income-linked 120-day threshold for citizens/PIOs with India income over Rs 15 lakh, or year-specific CBDT travel relaxations.

Days present in India this financial yeardaysDays present in India in the preceding 4 financial years (total)daysYears NOT resident in India, of the preceding 10 financial yearsyearsDays present in India in the preceding 7 financial years (total)days

I am an Indian citizen or Person of Indian Origin (PIO) visiting India (not primarily for other business), so the second test's threshold is 182 days instead of 60

Second-test day threshold applied60 days

Meets basic resident test (182 days, or the second test)No

Residential statusNon-Resident (NR)

Thresholds and exceptions here reflect the general rule as commonly summarized — verify current-year figures against incometax.gov.in or with a chartered accountant before relying on this.

DTAA relief (foreign tax credit) estimator

Estimates relief under the ordinary credit method used by Article 25 of the India-US DTAA: foreign tax on an item of income offsets domestic tax on that same income, capped at the domestic tax otherwise due. Enter your own applicable domestic rate — this tool does not assert tax rates.

Foreign-source incomeTax already paid on it abroadYour domestic tax rate on this income%

Domestic tax on this income (before credit)0

Creditable foreign tax0

Foreign tax paid but not creditable0

Net additional domestic tax due0

Does not model income-basket/resourcing rules, India Rule 128 procedural requirements (e.g. Form 67 filing deadlines), US Form 1116 category limitations, PFIC treatment of Indian mutual funds, or carryover of unused credit. Verify against irs.gov, incometax.gov.in, and the treaty text before relying on this.