If I stay 181 days in India, am I still NRI?

In many common situations, staying 181 days or less keeps you below the 182-day threshold, supporting NRI status, subject to other applicable conditions.

Are arrival and departure days included in the 182-day count?

Yes. Arrival and departure days are typically counted as days in India.

Do multiple trips count together for 182 days?

Yes. All days from multiple visits within the same financial year are aggregated.

Can the 120-day rule affect me even if I am below 182 days?

Yes. In certain high-income cases, the 120-day rule may apply even if you are below 182 days.

182 Day Rule for NRI – How Indian Tax Residency Is Determined

Q: What is the 182 day rule for NRI?

The 182-day rule is a primary test for Indian tax residency. If you stay in India for 182 days or more in a financial year, you may be treated as Resident under the Income Tax Act.

The 182 day rule for NRI is the primary test used to determine whether an individual qualifies as a Non-Resident Indian under the Indian Income Tax Act. If misunderstood or miscalculated, this rule can result in an unintended change of residential status and expose global income to taxation in India.

This guide explains the 182-day rule in simple terms, with examples, common mistakes, and how NRIs can track their stay accurately.

What Is the 182 Day Rule for NRI?

As per Section 6 of the Income Tax Act, an individual is considered a Resident in India if they are physically present in India for 182 days or more during a financial year (1 April to 31 March).

If your total stay in India is 181 days or less, you generally qualify as a Non-Resident Indian (NRI).

How Are Days Counted Under the 182 Day Rule?

The day you arrive in India is counted as a full day.
The day you leave India is also counted as a full day.
All visits within the same financial year are added together.
Only physical presence in India is considered.

There is no exemption for short visits, transit stays after immigration, or emergency travel.

182 Day Rule Example

Example:
An NRI working in Saudi Arabia visits India multiple times in a financial year:

April–May: 50 days
August: 30 days
December–January: 45 days

Total stay = 125 days
Residential status: NRI

When Does the 182 Day Rule Not Apply?

The 182-day rule does not apply in isolation for all NRIs. In certain cases, the 120-day rule may override the 182-day limit.

This happens when:

Your Indian income exceeds ₹15 lakh during the financial year.
You are a citizen of India or Person of Indian Origin (PIO).

In such cases, staying in India for 120 days or more may result in Resident or RNOR status.

👉 Check your stay using our NRI Days Calculator

Common Mistakes NRIs Make Under the 182 Day Rule

Counting days based on visa validity.
Ignoring short or emergency visits.
Tracking calendar year instead of financial year.
Excluding arrival or departure days.

182 Day Rule vs 120 Day Rule – Key Differences

Rule	Days in India	Who It Applies To
182 Day Rule	182 days or more	Most NRIs
120 Day Rule	120 days or more	High-income NRIs

How to Avoid Accidental Resident Status

Track all visits across the financial year.
Monitor cumulative days, not individual trips.
Plan future visits based on remaining allowable days.
Use an automated tracking tool instead of spreadsheets.

Track Your India Stay with NRI Track

Frequently Asked Questions

Does the 182 day rule apply to OCI holders?
Yes. OCI and PIO holders are subject to the same physical presence rules.

Does time spent at the airport count?
If you cross immigration, the day is counted.

Can I be an NRI if I stay 181 days?
Yes. Staying 181 days or less generally qualifies as NRI.

Conclusion

The 182 day rule is the foundation of NRI residential status determination. Understanding and tracking your stay accurately can help you avoid unexpected tax exposure and compliance issues.

Use a reliable day-tracking tool to stay compliant and plan your visits safely.