Tax Residency Rules by Country
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Tax residency in India
For each “previous year” (1 April–31 March), an individual is resident in India if present in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four preceding previous years; however, the 60‑day limb is extended to 182 days for an Indian citizen who leaves India as a member of the crew of an Indian ship or for employment outside India, and for an Indian citizen or a person of Indian origin (i.e., with a parent or grandparent born in undivided India) who, being outside India, comes on a visit to India, except that if such visitor has total income, other than income from foreign sources, exceeding INR 1.5 million in the year, residence is triggered by presence of 120 days or more in that year together with 365 days or more in the four preceding years. An Indian citizen whose total income, other than income from foreign sources, exceeds INR 1.5 million in the year and who is not liable to tax in any other country by reason of domicile, residence or any other similar criterion is deemed to be resident in India; this applies where residence is not otherwise triggered by the physical‑presence tests. Among residents, an individual is resident but not ordinarily resident if non‑resident in 9 of the 10 preceding years or present in India for 729 days or less in the 7 preceding years; in addition, a visiting Indian citizen/person of Indian origin who qualifies only under the 120‑day/365‑day rule with fewer than 182 days in the year, and a deemed resident as described above, are treated as resident but not ordinarily resident, and all other residents are resident and ordinarily resident. Presence for any part of a day, including days of arrival and departure, generally counts toward the day‑count, and the purpose of stay is irrelevant.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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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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