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Salary & Employment

Working remotely from India for a foreign employer

Where you sit decides the tax, not where your employer is. Work from India and that salary is Indian-source.

You are an NRI, or you work for a foreign employer, and you spend a stretch working remotely from India, a long visit, a workation, caring for family. You are paid into a foreign account by a foreign company, so it feels like nothing to do with India. It is not that simple. The salary for the days you actually work from India is Indian-source and taxable here, and if you stay too long you can become a resident and expose all your income. Here is the trap and how a treaty can help.
Last reviewed: 26 July 20266 min readReviewed by Preetesh Maloo, CA

The short answer

The tax follows where you do the work, not where your employer sits or where you are paid. Under the source rule, salary for services rendered in India is Indian-source income, so if you physically work from India, even remotely for a foreign employer who pays you into a foreign account, the salary for those India-worked days is taxable in India. The employer's location and the place of payment are irrelevant. Two further risks. If you stay 182 days, or meet the shorter 60-plus-365 day test, you become resident and your global income is exposed, not just the India-worked salary. And your working from India can create a permanent establishment problem for your foreign employer. A tax treaty can exempt the employment income, but only if all of three conditions hold: you are present 183 days or fewer, your employer is not resident in India, and the cost is not borne by a permanent establishment in India. Miss any one and India can tax it.

References on this page

  • Salary for services rendered in India is Indian-source (Section 9(1)(ii)), so working from India for a foreign employer paid abroad is taxable in India for those days
  • The employer's location and the place of payment are irrelevant; where you do the work decides it
  • Staying 182 days, or the 60-plus-365 day test, makes you resident and exposes your global income
  • A treaty exempts the salary only if all three hold: present 183 days or fewer, employer not resident in India, cost not borne by a PE in India

Where you work decides the tax

It is natural to think that a foreign salary, paid by a foreign company into a foreign account, has nothing to do with Indian tax. But the Indian rule looks at where the work is done, not where the money comes from. Under Section 9(1)(ii), salary for services rendered in India is treated as income earned in India, and the law is explicit that this holds regardless of where the employer is or where the salary is paid. So when you sit in India and work, even remotely, even for a company with no Indian presence, the salary for those India-worked days is Indian-source and taxable here.

This is the trap in the modern workation: people assume that keeping the job, the employer and the bank account abroad keeps the tax abroad too. It does not. The physical fact of working from India is what brings that portion of your salary into the Indian net. And it stacks with a second risk. If your stay is long enough that you become resident, discussed on our day-counting page, the exposure is no longer limited to the India-worked salary, your entire global income can become taxable in India.

The treaty relief, and the employer's risk

A tax treaty can rescue you, but only within tight limits. The employment article, usually Article 15, called dependent personal services and numbered Article 16 in some of India's older treaties, gives a short-stay exemption: India cannot tax your foreign employment income if three conditions are all met. You are present in India for 183 days or fewer, your employer is not a resident of India, and your salary cost is not borne by a permanent establishment your employer has in India. All three have to hold together, so if any one fails, for example your stay tips over 183 days, the exemption goes and India can tax the India-worked salary. The day count and the exact window are treaty-specific, so the precise test depends on your country.

There is a further consequence you should know about, even though it is your employer's problem more than yours: an employee habitually working from India can create a permanent establishment, or a place-of-effective-management issue, for the foreign company, which can drag the employer into Indian tax. That is covered on our separate page on running a foreign company from India. A practising CA works out how much of your salary is taxable in India, whether the treaty exemption is available, and how to keep both your residency and your employer's exposure in check.

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What's involved

What the CA actually does

  1. 1

    We split your salary

    We work out how much of your salary relates to days worked in India and is therefore taxable here.

  2. 2

    We test the treaty

    We check whether the short-stay exemption applies, so India cannot tax the salary at all.

  3. 3

    We watch your residency

    We track your days so you do not accidentally become resident and expose your global income.

  4. 4

    We flag the employer risk

    We warn where your working from India could create a permanent establishment problem for your employer.

What to have ready

Documents you'll typically need

  • The days you spent working from India
  • Your employment contract and who your employer is
  • Where your salary is paid and in what currency
  • Your passport and residency details

Your destination country can change the details

Requirements differ from one consulate, university and visa route to the next — how recent the figures must be, how long funds must have been held, and which certificates are mandatory. We assemble the documents around the exact checklist you're applying under. To see how India's tax treaty with your country of residence affects related filings, set your country below or compare all 31 countries.

Frequently asked questions

Common questions

Working remotely from India for a foreign employer?

Tell us your days and your contract. A practising CA will fix what India can tax and the treaty relief on a free call, no obligation.

No card, no obligation. All certification and filing work is handled by ICAI-registered practising Chartered Accountants.