Repatriation Requirement Checker
Rules for repatriating sale proceeds, dividends and interest from India.
The Repatriation Requirement Checker is a quick reference on the rules for moving funds from India to a foreign country, including sale proceeds, dividends and interest. It covers NRIs, OCIs and PIOs, foreign investors and returning Indians. It is for anyone planning to repatriate money from India who wants to understand the applicable rules first.
Use the Repatriation Requirement Checker
Pre-filled with an illustrative ₹95 per USD (a round figure near the late-September 2026 level), not a live rate. Replace it with the FBIL reference rate for your date or your bank's rate.
Repatriation Guidance
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Quick reference for repatriating funds from India to a foreign country — whether you are an NRI / OCI / PIO, foreign investor or returning Indian.
Key repatriation principles:
- NRE / FCNR balances: Freely repatriable - no limit, no certificate required.
- NRO balance: Up to USD 1 million per financial year (April–March) per individual, covering NRO balances, sale proceeds of assets and inherited assets, with Form 15CA/CB (now Form 145/146 from TY 2026-27) and CA certification.
- Current income (rent, dividends, interest, pension): Repatriable net of applicable taxes, outside the USD 1 million limit.
- Property sale proceeds: Subject to USD 1 million NRO limit and conditions on holding period. Capital gains tax must be paid before repatriation.
- FDI exit: No upper limit; subject to pricing guidelines, KYC, FC-TRS reporting and capital gains tax.
- Inheritance: Permitted up to USD 1 million per FY. Inherited from a resident Indian deceased.
- Returning Indians (now resident): NRE / FCNR balances can be moved to a Resident Foreign Currency (RFC) account and remitted abroad freely; the NRO account becomes a resident account, and remittances from it fall under the Liberalised Remittance Scheme (USD 250,000 per financial year), not the NRI USD 1 million facility.
- Foreign nationals (not NRI / OCI / PIO): the USD 1 million facility applies only where assets were inherited from a person resident in India, on retirement from employment in India, or to a non-resident widow / widower of an Indian citizen.
- Tax certificate: CA certificate in Form 15CB (now 146) required for most non-NRE remittances above threshold. Submitted along with Form 15CA (now 145) by remitter.
Tax considerations:
Repatriation does not change the tax liability - taxes on the underlying income / capital gain must be paid in India before remittance. The AD Bank will not process the remittance without Form 15CA/CB (or new Form 145/146) confirming tax position. For NRIs, claim DTAA relief where applicable via Form 10F + Tax Residency Certificate (TRC) from your country of residence.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
How much money can an NRI repatriate from an NRO account?
An NRI can repatriate up to USD 1 million per financial year (April to March) from an NRO account balance, including property sale proceeds, after paying applicable Indian taxes. Current income such as rent, dividends, interest and pension is repatriable net of tax outside this limit. The remittance needs Form 15CA from the remitter and a CA certificate in Form 15CB, which become Forms 145 and 146 from Tax Year 2026-27. NRE and FCNR balances are freely repatriable.
Can an NRI repatriate inherited money from India?
Yes. Per this page, an NRI can repatriate assets inherited from a resident Indian up to USD 1 million per financial year. Inheritance itself is not taxed in India, but documents such as the will, probate or succession certificate and the death certificate are usually needed, along with Form A2 and Form 15CA/15CB or the new Forms 145/146.
How does the repatriation checker work?
Choose who is repatriating, the source of funds and the amount. The tool shows NRE and FCNR balances as freely repatriable and FDI exit proceeds as permitted subject to pricing, tax and FC-TRS reporting. Current income such as rent, dividends and interest is shown as repatriable net of tax. For NRO balances, property sale proceeds and inheritance, it compares the amount with USD 1 million per financial year at the rupee-dollar rate you enter (pre-filled with an illustrative rate) and lists the forms needed. For a returning Indian who is now resident, it applies the RFC account and Liberalised Remittance Scheme rules instead.
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