If you live in Kuwait and earn income in India, you may need to file an Indian return as a non-resident, particularly after selling property or where tax deducted exceeds your liability. As Kuwait does not tax personal income, Indian citizens with Indian income above ₹15 lakh may be deemed resident in certain cases. Benefits under the India-Kuwait tax treaty require a Kuwaiti tax residency certificate and Form 10F.
- Document route
- Kuwaiti Ministry of Justice notarisation, Kuwait Ministry of Foreign Affairs attestation, then Embassy of India attestation
- Time difference
- IST is 2h30 ahead of Kuwait time all year (no daylight saving)
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Kuwait: how it works
We count your days in India and apply the residency rules in the Income-tax Act 2025, including the deemed residency rule for Indian citizens not liable to tax in another country. Deemed residents are treated as not ordinarily resident, so Kuwaiti salary stays outside Indian tax, but the label affects some other income. We then list Indian income and the tax already deducted and compute any capital gains.
A return lets you claim refunds of excess tax deducted by buyers, banks and tenants. For treaty benefits, a residency certificate from the Kuwaiti tax authority is used with Form 10F online. We respond to Indian tax notices for you; many Kuwait-based clients receive notices triggered by property registrations or large deposits, and a prompt, documented reply usually closes them. Refunds are credited only to a pre-validated Indian bank account, so we confirm that your NRO account is linked on the portal before filing.
What clients in Kuwait should know
- Sub-registrars and banks report high-value transactions to the tax department; expect questions after a large purchase or sale.
- The Income-tax Act 2025 applies from 1 April 2026; forms and section numbers differ from older guides.
- Keep the email and mobile number on the Indian tax portal current, since notices arrive electronically.
Step by step from Kuwait
Video consultation
A call at a time that suits Kuwait, after we have read your documents.
Documents signed in Kuwait
Kuwaiti Ministry of Justice notarisation, Kuwait Ministry of Foreign Affairs attestation, then Embassy of India attestation
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Kuwait where needed.
The full guide
This page covers what changes when you are in Kuwait. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Kuwait and the Cross-Border Tax & Money practice area.
Questions from clients in Kuwait
Is my Kuwaiti salary taxable in India?
Usually no. Salary earned and received in Kuwait is outside Indian tax for a non-resident, and also for a deemed resident who is treated as not ordinarily resident.
Do I need a return if I only have NRE interest?
No. NRE interest is exempt; other Indian income may require one.
I received a notice about cash deposits in my NRO account. What now?
We review it and reply with the source of the deposits, usually remittances or family transfers.