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UAE · NRI Tax

NRI Tax Advisory for Indians in the UAE

Residential status, Indian returns, property sales, NRE and NRO accounts, the UAE tax residency certificate and your return to India, handled by one team that works on both sides of the India–UAE corridor.

Overview

Your Indian tax position is decided every year, not once

Non-resident status turns on days spent in India and on Indian income, and the 120-day and deemed residency rules catch people who visit often or earn well in India. We check the position each year, file the Indian return, and use the India–UAE treaty and the UAE tax residency certificate where they help.

◆Salaried Indians in Dubai, Abu Dhabi and Sharjah with income or assets in India
◆Business owners with a UAE company and family, property or investments in India
◆NRIs selling property in India who want tax withheld on the gain, not the sale price
◆Families planning a return to India and the RNOR years that follow
What’s Included

What we handle

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Residential status review

Day counts, the 182-day, 120-day and deemed residency tests, and RNOR planning, documented for each tax year.

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Indian income-tax returns

Returns for NRIs with rent, capital gains, NRO interest or Indian business income, with treaty relief where it applies.

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Property sales in India

Lower deduction certificates in Form 128 so the buyer withholds on the gain, the capital gains computation and the repatriation paperwork.

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UAE tax residency certificate

Applications through EmaraTax with the supporting evidence, for treaty claims and to settle deemed residency questions.

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Repatriation and remittances

Transfers from NRO balances within the USD 1 million a year limit, Form 145 and Form 146, and bank documentation.

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Returning to India

RNOR planning, decisions on foreign accounts and assets, Schedule FA reporting and the first resident return.

How We Work

How an engagement runs

01

Facts and documents

We collect your days in India, income details and account statements for the year.

02

Status and plan

We confirm your residential status and treaty position and set out the filings needed.

03

File and certify

We prepare returns, certificates and applications and file them before the due dates.

04

Year-round support

Notices, refunds and transactions during the year are handled by the same team.

Why LexVerge

Both sides of the corridor, one team

Income-tax Act 2025India–UAE DTAAFEMATRACESEmaraTaxFederal Tax Authority

We advise from New Delhi and Dubai, so the Indian return and the UAE paperwork are prepared together.

FAQ

NRI tax questions

Do I need to file an Indian tax return if I live in the UAE?
Yes, if your taxable Indian income exceeds the basic exemption limit, or you want to claim a refund of tax deducted in India, or you have capital gains. Many NRIs file only to recover TDS on rent, interest or a property sale.
How many days can I spend in India and stay non-resident?
Generally up to 181 days if you live abroad, visit India and have Indian income of Rs 15 lakh or less. If your Indian income is above Rs 15 lakh and you spent 365 days or more in India over the previous four years, the limit falls to 119 days.
Is my UAE salary taxed in India?
Not while you are non-resident or RNOR, unless it is received in India or comes from a business controlled or profession set up in India. It becomes taxable in India once you are resident and ordinarily resident.
Can I reduce TDS when I sell property in India?
Yes. The buyer must otherwise withhold on the full sale price. A certificate under section 395, applied for in Form 128, lets the buyer withhold at a lower rate based on your actual capital gain.
Do I need a UAE tax residency certificate?
It is needed to claim the India–UAE treaty rates and is the best evidence that you are resident in the UAE if the deemed residency rule is in question. The Federal Tax Authority issues it through EmaraTax.
UAE · LexVerge

Talk to an NRI tax partner

Tell us where you live, how long you spend in India and what you earn or own there. We will confirm your status and what needs to be filed.

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