Our expatriate tax services cover foreign nationals working in India, Indians on overseas assignments, and the companies that send them. We handle residential status, salary structuring, tax returns, treaty relief, social security and payroll compliance from arrival to exit.
Moving across borders for work creates tax obligations in at least two countries. Getting them wrong can mean double taxation, penalties or a costly surprise at the end of an assignment.
For an expatriate in India, the amount of tax owed depends on residential status, which is decided by days spent in India. It also depends on where and how salary is paid, whether benefits are taxable perquisites, what the relevant tax treaty says, and whether Indian social security applies. Employers have obligations too: withholding tax on salary, including any part paid overseas, managing social security for international workers, and making sure assignees do not create a taxable presence for the overseas company.
We support individuals and employers through every stage of an assignment, with clear advice in plain English and full compliance in India.
| Status | Broadly, when it applies | Income taxable in India |
|---|---|---|
| Non-resident | Neither residency test is met | Only income received or arising in India, such as salary for work done in India |
| Resident but not ordinarily resident (RNOR) | Resident in the year, but with limited past residence in India; often the case for newly arrived expatriates | Indian income, plus foreign income only from a business controlled or profession set up in India |
| Resident and ordinarily resident | Resident, with a longer history of residence in India | Worldwide income, with credit for foreign taxes under treaties |
An individual is generally resident if they are in India for 182 days or more in the year, or for 60 days or more in the year and 365 days or more in the preceding four years, subject to special rules. Because status can change each year, we review it at arrival, every year, and at exit.
A personal session explaining Indian tax, residential status, PAN, filing deadlines and what to keep track of during the assignment.
Day-count planning, RNOR benefits, short-stay exemptions, and relief under the relevant Double Taxation Avoidance Agreement.
Tax-efficient structuring of salary, allowances, housing, relocation and other benefits within Indian perquisite rules.
Preparation and filing of Indian income tax returns, including reporting of foreign assets and income where required, and foreign tax credit claims.
We coordinate with home-country advisers, so income is not taxed twice and credits are claimed in the right place.
Final-year returns, repatriation of savings, closure of Indian accounts and investments, and any tax clearance that applies.
Indian employees going on overseas assignments, or relocating abroad, face their own questions. When do they become non-resident? Is their foreign salary taxable in India? How should Indian income be reported? We advise on:
Assignment cost estimates, tax and social security analysis, and policy choices.
Tax briefings, salary structuring, secondment documents and PE review.
PAN, payroll set-up, Provident Fund enrolment, and guidance on mandatory registrations.
Monthly payroll and TDS, day tracking, and annual tax returns.
Tax equalisation reconciliations, foreign tax credits and home-country coordination.
Final returns, repatriation of funds, social security withdrawal and closure.
Tell us about the assignment or relocation. We will outline the tax, social security and compliance position for the employee and the employer, at no cost and with no obligation.
Book a Free Expatriate Tax ConsultationShare a few details about the assignment. We usually respond within one business day.
