NRI in the UAE?Your India Tax, Sorted

India side — what applies to you

• You're an NRI for India if you spend fewer than 182 days in India in the tax year (April–March) — with a few extra tests for visitors and people with Indian income above ₹15 lakh.
• NRE / FCNR interest is tax-free in India while you are an NRI. NRO interest is taxable, and banks deduct TDS of about 31.2% on it.
• Rent from your Indian property is taxable in India; your tenant should deduct about 31.2% TDS. You get a 30% standard deduction on rent.
• NRIs get the ₹4 lakh basic exemption under the new regime, but not the Section 87A rebate that makes income up to ₹12 lakh tax-free for residents.
• Because TDS is often much higher than the real tax, many NRIs are owed a refund — but only if they file an Indian return.
• Selling property: without a lower-TDS certificate, buyers in practice deduct TDS on the full sale price. A lower-TDS certificate before the sale, or an ITR after it, gets back what is excess.

UAE side — points to know

• The UAE has no personal income tax on salary, so there is usually no UAE tax to claim as a credit against Indian tax.
• An Indian citizen with Indian-source income above ₹15 lakh who is not taxable in any other country can be treated as a deemed resident of India (as 'not ordinarily resident'). Check this before assuming you are a non-resident.
• A UAE Tax Residency Certificate from the UAE tax authorities helps claim benefits under the India–UAE tax treaty; in India it is used together with Form 41 (earlier Form 10F).
• Sending sale proceeds or NRO balances to the UAE needs Form 145 (and Form 146 where required); NRIs can generally remit up to US$1 million per financial year.

Thresholds as of 2026-10-30. We advise on Indian tax; points about the UAE are general pointers to discuss with your local tax adviser.

Also try our free UAE gratuity calculator.