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From the fast-paced cities of Mumbai and Bangalore to the serene beaches of Goa and the cultural charm of Jaipur, India offers expats an exciting and deeply immersive lifestyle.
In this guide, we’ll walk you through everything you need to know about relocating to India from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
GTC recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
if you spend more than 181 days in India during the tax year.
if you are present in India on more than 59 days during tax year and 365 days in the previous four tax years.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if your ties are located in Mexico and 50% of your income arising in Mexico during the tax year.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
if you spend more than 181 days in India during the tax year.
if you are registered with the Italian resident population.
if you are present in India on more than 59 days during tax year and 365 days in the previous four tax years.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
Providing that you are considered not ordinarily resident, foreign incomes and gains will be exempt from Indian taxation.
* India can be a very tax efficient place to live for expats & nomads and as such, Global Tax Consulting recommends seeking personalized tax planning advice to take advantage of the special tax regime.
If you receive incomes overseas while you are living in India, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.
Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.
At present, India has 94 double taxation agreements signed.
