Seafarer Tax Calculator
Calculate your Indian income tax liability for FY 2025-26 (AY 2026-27). Covers NRI, RNOR, and Resident status with new and old regime comparison.
Step 1 — Your Residency Status
Step 2 — Income Details (Annual, in ₹)
Step 3 — Deductions for Old Regime
Leave blank if not applicable. These reduce taxable income only under the old regime.
PPF, ELSS, LIC, home loan principal
Medical insurance premium
80E, 80G, HRA, etc.
Key Tax Rules for Indian Seafarers
NRI Status: If you spend less than 182 days in India during the financial year (April 1 – March 31), you qualify as an NRI. Your salary earned on a ship outside India is completely exempt from Indian income tax.
What NRIs still pay tax on: Rental income from Indian property, interest on NRO accounts, capital gains on Indian assets (mutual funds, stocks, property). NRE account interest is fully exempt.
Section 87A Rebate: NRIs are not eligible for the Section 87A rebate. This means unlike resident Indians, NRIs cannot get the benefit of zero-tax on income up to ₹12 lakh under the new regime.
New vs Old Regime: The new regime offers lower slab rates but removes most deductions. It suits seafarers with minimal Indian-sourced income and few investments. The old regime suits those with significant 80C, 80D investments and rental income.
RNOR Status: If you have been an NRI for 9 of the last 10 years, or spent 729 or fewer days in India over the last 7 years, you may qualify as RNOR after returning. Foreign income remains largely exempt during this 2-3 year transition period.
This calculator is for educational and planning purposes only. It does not constitute tax or legal advice. Consult a qualified CA specialising in seafarer taxation for your specific situation. Tax laws are subject to change.
Not sure of your residency status?
Use our NRI Days Calculator to track your India visits and confirm your status.