Your Indian tax return, filed while you live in Europe.
Moving to Berlin, Amsterdam, Dublin or Paris doesn't end your Indian tax position. Rent, NRO interest, dividends and gains in India can still be taxed there, and filing a return is often the only way to get back excess TDS. We prepare and file your Indian return from India and give your local adviser the figures for your home return.
A quick guide only. We confirm your position on the first call.
Your days in India decide your tax, not your passport.
India taxes you according to your residential status for each tax year, which runs from 1 April to 31 March. It's worked out mainly from the days you spend in India, with extra rules for Indian citizens and persons of Indian origin. An EU passport, an OCI card or an EU Blue Card doesn't decide it on its own.
As a non-resident, India taxes only income that is received in India or arises in India.
From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act and uses the term "tax year". The basic principle for NRIs is unchanged: your salary and savings in Europe stay outside Indian tax while you are non-resident.
Usually taxed in India
- Rent from Indian property
- NRO interest
- Dividends from Indian companies
- Gains on Indian property
- Gains on Indian shares and funds
Outside Indian tax as an NRI
- Salary earned in Europe
- Rent from European property
- Interest on European savings
- NRE and FCNR interest
But remember home
Most European countries tax residents on worldwide income, so the Indian income above usually belongs on your home return too, with relief for Indian tax.
What an NRI in Europe pays tax on in India.
Pick an income type to see whether India taxes it, the usual TDS and what typically happens on your return at home.
Rates shown are before treaty relief, surcharge and cess. Home-country treatment is general and depends on your country's rules; your local adviser confirms it.
Seven reasons NRIs file an Indian return.
Filing isn't only about owing tax. For many NRIs in Europe it's how they get money back, protect losses and keep a clean record.
Income above the basic exemption
You must file if your taxable Indian income is above ₹4 lakh under the new regime, or ₹2.5 lakh under the old regime.
TDS deducted at high rates
Banks and tenants often deduct more than you owe. A return is the only way to claim it back.
You sold property or shares
Gains or losses on Indian assets should be reported in the year of sale.
Carrying losses forward
Capital or house property losses can be carried forward only with a timely return.
Visa, loan or property papers
Indian returns are often asked for as proof of income in India or abroad.
Income shown in your AIS
Income reported to the tax department but missing from a return can trigger a notice.
Relief on your home return
A filed Indian return and computation support the foreign tax credit your local adviser claims.
Which return form an NRI uses.
Most NRIs in Europe with rent, interest, dividends or capital gains in India file ITR-2. A business or profession in India moves you to ITR-3.
The usual form for NRIs living in Europe.
No tax audit required.
Audit completed before filing.
Avoiding double tax between India and Europe.
India has a tax treaty with nearly every European country. Used properly, it lowers Indian tax on investment income and gives you relief at home for Indian tax already paid.
Treaty rates on interest and dividends with a valid tax residency certificate.
Filed online with your certificate. It replaced Form 10F from 1 April 2026.
Credit for Indian tax, or exemption, depending on the treaty and income.
NRE interest is exempt in India but usually reportable where you live.
General pointers only. Forms and deadlines are confirmed by your local adviser, who files your home return.
Three things NRIs in Europe often miss.
The Indian return is only half the picture. These points decide whether your Indian and European filings line up.
Two different tax years
India counts April to March; most of Europe counts January to December. We split Indian interest, rent, gains and TDS by calendar year so your home return matches.
Accounts are reported automatically
Under the Common Reporting Standard, Indian banks report accounts of European residents, and India shares that with your home tax office every year.
Foreign asset reporting at home
Some countries ask you to list foreign accounts or assets separately, such as France's Form 3916 or Spain's Modelo 720. We provide the Indian balances your adviser needs.
Your NRI return, step by step.
Everything happens online. You never need to travel to India, and you always know which step your return is at.
Confirm your residential status
We count your days in India for the tax year and the earlier years that matter, and confirm whether you are non-resident or RNOR.
Review your AIS and tax statement
We download your Annual Information Statement and tax credit statement, and reconcile them with your bank and broker records.
Compute tax and compare regimes
We apply treaty rates where your certificate allows, compare the old and new regimes and work out any refund or balance due.
File and e-verify within 30 days
We file the return after your approval and help you e-verify it by net banking or digital signature, or by post.
Track the refund and brief your adviser
We follow the refund and any notice, and send your local adviser the Indian figures by calendar year for your home return.
What to keep ready for your return.
Open each folder to see what we usually ask for. Missing something? We'll tell you how to get it.
What not filing can cost you.
Skipping a return when one is due rarely saves anything. These are the usual consequences.
Up to ₹5,000
Or ₹1,000 if total income is ₹5 lakh or less, plus interest on any unpaid tax.
Excess TDS stays with the government
Without a return, tax deducted above what you owe is not refunded.
Unreported income gets noticed
Income in your AIS that isn't on a return can lead to an income tax notice.
More help for NRIs living in Europe.
Your Indian return often connects to property, money transfers and treaty work. These pages cover each in detail.
NRI taxation
Returns and TDS
Property and money
NRI returns for clients across Europe.
Everything is online, so your city never matters. We file Indian returns for NRIs in every EU country, Switzerland and Norway.
NRI tax filing questions answered.
Do NRIs in Europe need to file in India?
Is my European salary taxed in India?
Which ITR form do NRIs use?
What is the due date?
Can I get back TDS on NRO interest?
Will I be taxed twice?
Is NRE interest taxable in Europe?
What replaced Form 10F?
Can NRIs choose the old tax regime?
Do I need Aadhaar to file?
Can you file without me in India?
What if I missed the deadline?
Earning in India while living in Europe? We'll file the Indian return.
Tell us your income in India and where you live. We'll confirm whether you need to file, what it involves and the fee, in writing.
General guidance based on the rules as they stand, including the Income-tax Act, 2025. It is not legal, tax or financial advice for your situation; please contact us before acting on it.