Steuerresidenz in India: Der 182-Tage-Test
182-Tage-Schwelle
Wie die 182-Tage-Regel in India funktioniert
India uses a fiscal year (April to March) and a 182 day threshold, not 183. Additional criteria exist for Indian citizens and PIOs.
Steuerjahr (variiert je nach Land). Das Steuerjahr beginnt und endet an anderen Daten als das Kalenderjahr. Prüfe die genauen Steuerjahrdaten für India, um dein Zählfenster zu kennen.
Wenn du 182 Tage überschreitest, kann India dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
India's headline rule under Section 6 of the Income Tax Act is the 182 day test: spend that many days in India during the previous year (1 April to 31 March) and you are tax resident. Sitting alongside it is a 60+365 rule that catches anyone in India for at least 60 days in the current year if they also spent 365 days or more in India across the four years before that. The 60 day half stretches out to 182 days for Indian citizens going abroad for work, and to either 120 or 182 days for Persons of Indian Origin visiting India, depending on how much Indian source income they have.
Was als Tag gilt
Both your arrival day and your departure day count toward the totals, and the computation always uses the Indian financial year, not the calendar year.
Was über die Tageszählung hinausgeht
Within Indian residency there is a finer split that matters a lot in practice: resident and ordinarily resident (ROR) versus resident but not ordinarily resident (RNOR). You drop into the RNOR bucket if you were not Indian resident for 9 of the past 10 years, or spent 729 days or less in India across the past 7. RNORs pay Indian tax only on Indian source income and on foreign business income controlled from India.
Besondere Steuerregelungen
There is no formal inbound expat regime in India, but RNOR status effectively acts as one. Returning Non-Resident Indians typically spend two or three years in RNOR before transitioning to full resident status, paying Indian tax only on Indian source income during that window.
Doppelbesteuerungsabkommen
India has a wide treaty network. When you are caught by two countries at once, the OECD tiebreaker normally settles things on permanent home, then centre of vital interests, then habitual abode.
Häufig gestellte Fragen
Why is the Indian threshold 182 days, not 183?
A historical quirk. Section 6 has used 182 since the rule was written, slightly below the 183 day standard most other countries use. The Indian financial year runs 1 April to 31 March, so the count is taken across that period, not the calendar year.
What is RNOR status?
A transitional status for people who were non resident in most of the past decade. As an RNOR you pay Indian tax on Indian source income and on foreign income only when it derives from a business you control from India. Foreign salaries, rental income, and so on stay outside the Indian tax net.
How are Non-Resident Indians (NRIs) taxed?
NRIs are taxed only on Indian source income: Indian salaries, Indian rental, Indian capital gains. Foreign income earned and received outside India is not taxed by India at all.
Offizielle Quelle: https://www.incometax.gov.in/
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