NRI · Rental income
NRI Rental Income Tax & Refund Estimator
See your real liability — and the refund tenants' 30% TDS hides
If you own property in India and live abroad, your rental income is taxed in India — but most NRIs overpay because tenants deduct 30% TDS on the full rent, not the taxable amount. After claiming the 30% standard deduction and home loan interest, your actual tax is usually much lower. This calculator shows your real liability and estimates your refund.
Your profile
Warning: Your tenant is legally required to deduct 30% TDS under Sec 195 for NRIs. If they haven't, both of you may face a notice — and the tenant loses 30% of the rent as a disallowed expense.
Per-property summary
| Property | Gross rent | Taxable income | Your tax share | Tenant TDS | Net |
|---|---|---|---|---|---|
| Property 1 | ₹0 | ₹0 | ₹0 | ₹0 | Refund ₹0 |
Combined position · NRI · New regime
All squared up
Total rental income
₹0
Total taxable (after deductions)
₹0
Total tax liability
₹0
TDS deducted by tenants
₹0
DTAA check · United Arab Emirates
Under the India-United Arab Emirates DTAA, immovable-property income is taxable in India. Most residents of United Arab Emirates pay no personal income tax on this rental locally — so India is your only stop.
NRI rental income ITR from ₹2,999
Includes refund claim, TDS reconciliation across all properties, and Form 27Q follow-up with your tenant if needed.
Book now How this is computed
- ·Net Annual Value (NAV) = Annual rent received − Municipal taxes actually paid by owner during the year.
- ·Standard deduction = 30% of NAV (Sec 24(a)). No bills required.
- ·Home loan interest on a let-out property has NO upper limit under Sec 24(b) — unlike the ₹2L cap on self-occupied property.
- ·Tenants paying rent to an NRI must deduct 30% TDS (plus surcharge + 4% cess) under Sec 195 — not 5% under Sec 194-IB.
- ·NRI basic exemption: ₹3 lakh under the new regime, ₹2.5 lakh under the old regime. No 87A rebate for NRIs.
- ·Refunds are processed only into NRO accounts. ITR-2 is the correct form for NRIs with rental income.
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