Free seafarer tax tool
Seafarer NRI Days & Residential Status Calculator
Calculate days in India for a financial year and check the main Section 6 residency tests. Enter actual India-stay periods, not just ship contract dates.
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India-stay date ranges
Include all India stays during FY 2025–2026. Overlapping dates are counted once. Enter arrival and departure dates as applicable.
Seafarer income tax: basic rules
182 days and 60 + 365 days
Ordinarily, residence can arise from 182 days in India, or 60 days in the year plus 365 days in the preceding four years. For an Indian citizen leaving India as crew of an Indian ship or for employment abroad, the alternative 60 + 365-day test does not apply. For visiting Indian citizens or persons of Indian origin with Indian income up to ₹15 lakh, it also does not apply.
120 days and ₹15 lakh
An Indian citizen or person of Indian origin visiting India with Indian income exceeding ₹15 lakh may face the 120 + 365-day rule. Deemed residency for certain Indian citizens with Indian income above ₹15 lakh and no foreign tax liability due to domicile, residence or similar criteria must be reviewed separately.
CDC or passport?
CDC sign-on/off records, passport immigration stamps, port records and travel evidence should be reconciled. The special exclusion of eligible voyage days under Rule 126 (FY 2025–26) / Rule 8 (FY 2026–27 onward) requires an eligible voyage and supporting CDC entries; ship flag alone does not determine whether the voyage qualifies.
Foreign salary and ITR
Non-resident taxability generally depends on where salary is earned, received and deemed to accrue or arise under Section 5(2), not simply whether funds reach an NRE account. Review the employment contract, voyage, payroll and bank records before deciding ITR treatment.
India-stay day counting may require adjustments for ship voyages and boundary dates. This calculator counts the entered calendar dates inclusively and does not automatically infer location from CDC entries.