NRI crypto tax calculator (India)

By BtcMedia Research · Updated 24 Oct 2026 · Tax year 2026-27

For Indians living abroad, crypto tax turns on two questions: your residential status for the tax year (1 April to 31 March), and where the gain was received. Sell on an Indian exchange and the profit is taxed at 30% plus 4% cess whatever your status. But a non-resident seller does not get the 1% TDS: the payer has to deduct at 30% plus cess, and if it cannot verify your cost it may deduct on the whole sale value. Example: an NRI working in Dubai with a ₹2,00,000 profit on a ₹6,00,000 sale owes ₹62,400 tax, yet up to ₹1,87,200 can be withheld. Enter your own days and amounts below.

Step 1: your residential status

Citizenship Your situation this year Days in India this tax year Total days in India in the previous 4 tax years Indian income (excluding income from foreign sources), ₹ Liable to tax in another country by residence or domicile? Years you were non-resident in the previous 10 Total days in India in the previous 7 tax years

Step 2: crypto sales (this tax year)

Total profit on profitable trades, ₹ Total sale value, ₹ Where you sold / were paid Other income taxable in India, ₹ (for surcharge)

Result

Your status: Non-resident (NRI)

Crypto profit taxable in India: ₹2,00,000
Tax at 30%: ₹60,000
Surcharge: ₹0
4% cess: ₹2,400
Total Indian tax on crypto: ₹62,400
Profit after tax: ₹1,37,600

TDS deducted (on the profit only): ₹62,400
If deducted on the full sale value: ₹1,87,200
Due at filing (+) / refund (−): ₹0
Refund if deducted on full value: ₹1,24,800

Assumes an individual (not a company), new-regime surcharge rates (10% above ₹50 lakh, 15% above ₹1 crore, 25% above ₹2 crore) with marginal relief ignored. Enter only the profit on profitable trades: losses cannot be set off. Count every day you were in India. FEMA rules and foreign tax are not covered.

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Worked examples: five people, five results

Case	Status	Profit / where	Indian tax	TDS
Works in Dubai, 35 days in India, sells on an Indian exchange	NR	₹2,00,000 · India	₹62,400	₹62,400–₹1,87,200
Left India in August for a job abroad, 130 days in India	NR	₹3,00,000 · India	₹93,600	₹93,600–₹2,80,800
OCI visitor with ₹20 lakh Indian income, 130 days in India	RNOR	₹4,00,000 · abroad	₹0	none
Citizen in a no-income-tax country, ₹18 lakh Indian income, 20 days	RNOR	₹2,50,000 · India	₹78,000	₹7,000 (1%)
Returned after 12 years abroad, 250 days in India	RNOR	₹5,00,000 · abroad	₹0	none

People and amounts are illustrative; status and tax are computed with the actual rules. Note the returnee: as RNOR the ₹5,00,000 gain kept abroad is outside Indian tax, but once ROR the same gain would be taxed.

The residency rules at a glance

Resident (any kind)	182+ days in India this year, or 60+ days and 365+ days in the previous 4 years (s.6(2))
60-day rule switched off	Citizens leaving India for a job abroad; visiting citizens/PIOs with Indian income up to ₹15 lakh (only the 182-day test applies)
120 days instead of 60	Visiting citizens/PIOs with Indian income above ₹15 lakh (s.6(5))
Deemed resident	Indian citizen, not liable to tax in any country, Indian income above ₹15 lakh (s.6(7)); always RNOR
RNOR	Non-resident in 9 of the previous 10 years, or 729 days or less in India in the previous 7 years, or resident only via the 120-day rule with 120–181 days (s.6(13))
What is taxed	ROR: worldwide income. RNOR/NRI: income received in India or arising in India (s.5)

In every case: each profitable trade is taxed on its own at 30% with no loss set-off. If you had a sale taxable in India or TDS was deducted, file an ITR and report each trade in Schedule VDA. Schedule VDA guide →

FAQ

Do NRIs pay tax on crypto gains made on an Indian exchange?

Yes. Income received in India is taxable for a non-resident too (Income-tax Act 2025, s.5(2)). Each profitable trade is taxed at 30% plus surcharge (if any) plus 4% cess, and losses cannot be set off. A ₹2,00,000 profit means ₹62,400 tax.

How much TDS is deducted when an NRI sells crypto?

The 1% TDS (s.393, earlier s.194S) applies only to resident sellers. For a non-resident, s.393(2) Table Sl. No. 17 (earlier s.195) applies: 30% plus surcharge plus cess on the taxable part, so 31.2% without surcharge. If the cost is not established it may be deducted on the whole payment: ₹1,87,200 on a ₹6,00,000 sale. A lower or nil deduction certificate can be sought under s.395, and excess TDS comes back only through an ITR.

Are gains on a foreign exchange taxed in India?

If you are ROR, yes: you are taxed on worldwide income and must list foreign holdings in Schedule FA. If you are NRI or RNOR and the crypto was bought, held and sold abroad with the money paid out abroad, it is generally not taxed in India. Where crypto is "located" for tax is not settled in law, so keep records and ask a CA for large amounts.

I left for a job abroad but spent 130 days in India this year. Am I an NRI?

Usually yes. For an Indian citizen who leaves India in that year for employment abroad, the 60-day test does not apply (s.6(3)); only the 182-day test does. At 130 days you are non-resident, yet a ₹3,00,000 profit on an Indian exchange still means ₹93,600 tax.

What is a deemed resident?

An Indian citizen who is not liable to tax in any country by residence or domicile and has Indian income above ₹15 lakh is treated as resident even with few days in India (s.6(7)), but always as RNOR. On a ₹2,50,000 Indian-exchange profit the tax is ₹78,000, with 1% TDS of ₹7,000.

Can a tax treaty (DTAA) reduce the tax?

Possibly. The treaty decides which country may tax capital gains; many leave other gains taxable in both countries with credit in your country of residence. To claim treaty benefits in India you need a Tax Residency Certificate (TRC) from your country and the prescribed form. Check your treaty with a CA.

Sources: Income-tax Act, 2025 s.6 Residence in India · Income Tax Department: Residential status · Income Tax Department: TDS on transfer of VDAs · Income-tax Act, 2025 s.395 Certificates · Income-tax Act, 2025 as amended by Finance Act 2026 (PDF). Rules checked 24 October 2026.

Not tax advice. An educational estimate. Ask a chartered accountant about residency and treaty questions in your own case.

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Updates to this page

Last updated 24 Oct 2026. We log every material change. Spot an error? See our corrections policy.

24 Oct 2026Tool launched: NRI crypto tax calculator. Residential status test under Income-tax Act 2025 s.6 (182/60/120-day rules, deemed resident, RNOR), then the Indian tax on crypto gains (30% + surcharge + 4% cess) and TDS: 1% for residents, s.393(2) (earlier s.195) for non-residents, with the full-sale-value worst case.