Can I own property in India?

A citizen of India living abroad: Yes, with conditions. NRIs and OCI card holders may buy residential and commercial property with no RBI approval, but not agricultural land, a plantation or a farmhouse. Those can only come to them by inheritance. A foreign national: No. A foreign national of non-Indian origin living abroad cannot buy. They may lease for up to five years, or inherit from someone who owned the property lawfully.

Does the rent agreement need registering?

Mandatory for a lease of one year or more, or one that reserves a yearly rent. Below that, registration is optional, which is why eleven-month agreements are the norm.

Who withholds tax on the rent, and how much?

The tenant, every month, whoever they are. An individual tenant of a resident landlord deducts only above ₹50,000 a month and only once a year; a tenant of a non-resident landlord has no such relief. Under the treaty: The India–Oman treaty, amended in 2025, leaves rent from Indian property taxable in India, so the tenant withholds under section 195 at 31.2 percent; with no Omani tax until 2028 there is nothing to credit.

How does the rent reach me in Oman?

An NRO account is where rent normally goes and where most banks will insist it goes. Under RBI's rules rent is current income and may also be credited to an NRE account once the bank is satisfied that tax has been paid, usually on a chartered accountant's certificate. Rent is current income and is repatriable after tax, outside the USD 1 million-a-year cap that applies to other NRO balances. The bank needs Form 15CA, and a chartered accountant's Form 15CB once remittances pass ₹5 lakh in a year. Many banks now offer UPI on an NRE or NRO account linked to a foreign mobile number, which makes paying Indian bills from abroad easier. No limit and no declaration. Banks apply anti-money-laundering checks to large inward transfers. Rent lands in rupees in the NRO account and is repatriated as current income with Form 15CA and, above ₹5 lakh a year, a chartered accountant's 15CB; exchange houses and banks in Oman receive it in rials at their margin.

Renting out property in India while living in Oman

India's rules for a landlord living in Oman: ownership, the rent agreement, who withholds tax, and how the rent reaches you.

General information, not legal or tax advice. Rules change and your situation may differ. Check the sources on this page and confirm with a lawyer or accountant in the country before you act.

Desk research Last reviewed 1 October 2026 Report an inaccuracy

The short answers

Can I own property in India?: A citizen of India living abroad: Yes, with conditions. NRIs and OCI card holders may buy residential and commercial property with no RBI approval, but not agricultural land, a plantation or a farmhouse. Those can only come to them by inheritance.; A foreign national: No. A foreign national of non-Indian origin living abroad cannot buy. They may lease for up to five years, or inherit from someone who owned the property lawfully.
Does the rent agreement need registering?: Mandatory for a lease of one year or more, or one that reserves a yearly rent. Below that, registration is optional, which is why eleven-month agreements are the norm.
Who withholds tax on the rent, and how much?: The tenant, every month, whoever they are. An individual tenant of a resident landlord deducts only above ₹50,000 a month and only once a year; a tenant of a non-resident landlord has no such relief. Under the treaty: The India–Oman treaty, amended in 2025, leaves rent from Indian property taxable in India, so the tenant withholds under section 195 at 31.2 percent; with no Omani tax until 2028 there is nothing to credit.
How does the rent reach me in Oman?: An NRO account is where rent normally goes and where most banks will insist it goes. Under RBI's rules rent is current income and may also be credited to an NRE account once the bank is satisfied that tax has been paid, usually on a chartered accountant's certificate.; Rent is current income and is repatriable after tax, outside the USD 1 million-a-year cap that applies to other NRO balances. The bank needs Form 15CA, and a chartered accountant's Form 15CB once remittances pass ₹5 lakh in a year. Many banks now offer UPI on an NRE or NRO account linked to a foreign mobile number, which makes paying Indian bills from abroad easier.; No limit and no declaration. Banks apply anti-money-laundering checks to large inward transfers.; Rent lands in rupees in the NRO account and is repatriated as current income with Form 15CA and, above ₹5 lakh a year, a chartered accountant's 15CB; exchange houses and banks in Oman receive it in rials at their margin.

Renting out property in India

What applies because the property is in India, whoever owns it.

Who may own residential property

Who may own residential property, by audience
Citizens living in the country	Allowed Any residential, commercial or agricultural property, subject to the state's land laws.
Residents of any nationality	Allowed A foreign national who is resident in India under FEMA may buy. Citizens of Pakistan, Bangladesh, Sri Lanka, Afghanistan, China, Iran, Nepal, Bhutan, Macau, Hong Kong and North Korea need RBI permission for anything beyond a lease of up to five years.
Citizens living abroad	With conditions NRIs and OCI card holders may buy residential and commercial property with no RBI approval, but not agricultural land, a plantation or a farmhouse. Those can only come to them by inheritance.
Foreign nationals living abroad	Not allowed A foreign national of non-Indian origin living abroad cannot buy. They may lease for up to five years, or inherit from someone who owned the property lawfully.

Letting it out from abroad

May a non-resident owner let it: Yes. An NRI, an OCI or any lawful owner living abroad may let the property without a permit or RBI approval.
Licences, permits, landlord registration: None for a long-term let. Many cities require the landlord to file the tenant's details with the local police, which Delhi takes online, and housing societies usually ask for a no-objection letter.
Local agent or representative: No. Most absent landlords appoint a relative or a property manager under a Power of Attorney, which is also what registration of a longer lease needs.

The rent agreement

Written agreement required: No law requires writing for a term under a year, but every bank, police station and court will ask for one. Treat it as mandatory.
Mandatory standard form: None nationally. The Model Tenancy Act 2021 is a template that Andhra Pradesh, Tamil Nadu, Uttar Pradesh and Assam have adopted in their own versions.
Language: Any language the parties understand. English is accepted by every registry and court.
Registry: The Sub-Registrar for the district where the property is, under the Registration Act 1908.
When registration is required: Mandatory for a lease of one year or more, or one that reserves a yearly rent. Below that, registration is optional, which is why eleven-month agreements are the norm.
Who registers: Both parties appear before the Sub-Registrar with two witnesses, or a holder of a registered Power of Attorney appears for an absent party. A landlord abroad signs the Power of Attorney at an Indian consulate and has it adjudicated for stamp duty in India. Maharashtra registers leave-and-licence agreements online with Aadhaar-based identification.
Registration cost: A state fee, often one percent of the rent for the term with a cap. Maharashtra charges a flat fee for an online leave-and-licence registration.
If it is not registered: A lease that needed registration and did not get it cannot be used in court to prove its terms. The occupant is treated as a month-to-month tenant at best.
Stamp duty: State law, paid before signing, usually by the tenant unless the agreement says otherwise. Paid by e-stamping, which StockHolding runs for 26 states and territories, or through the state's own portal. Maharashtra charges 0.25 percent of the total rent for the term plus notional interest on the deposit for a residential leave-and-licence. Other states set their own rate, usually a percentage of the rent for the term, on their registration department's site.
Notarisation and witnesses: Two witnesses sign, and registration needs them present. Notarisation is optional and adds nothing in law, though banks and police stations often ask for it.
E-signature: Valid under the Information Technology Act 2000. Aadhaar eSign, an OTP to the Aadhaar-linked mobile, is the usual route and needs an Aadhaar. A certificate-based digital signature from a licensed certifying authority works without one and can be issued to a foreign national on a passport. A plain OTP or email signature still forms a valid contract under section 10A but carries less weight as evidence. Registration itself still needs an in-person or biometric appearance.
The usual term: Eleven months, renewed, to stay below the registration threshold. Longer terms are registered, usually as a lease deed.

Rules the agreement must respect

Deposit: No national cap. The Model Tenancy Act 2021 caps it at two months' rent for residential premises in the states that adopt it. Elsewhere two to three months is usual, and some cities ask for far more.
Rent increases: Whatever the agreement says. There is no national cap, and an increase at each renewal is the norm. Older rent-control laws in some states still restrict increases for tenancies that predate them.
Notice periods: As agreed, usually one month on either side, with the deposit returned on handover less any agreed deductions.
Disputes: The civil courts, or the Rent Court and Rent Tribunal in states that have adopted the Model Tenancy Act. Eviction is a court process; a landlord may not change the locks or cut utilities.
Mandatory disclosures: Not applicable

Tax when the landlord lives abroad

Is the rent taxed here: Yes. Rent from Indian property is Indian income and is taxed in India whoever owns it, after the standard deduction for house property and the municipal taxes paid.
Withholding at source: Yes
Withholding rate: 30 percent of gross rent plus 4 percent cess, so 31.2 percent, under section 195. A surcharge applies above ₹50 lakh of income. There is no threshold: it applies from the first rupee.
Who withholds: The tenant, every month, whoever they are. An individual tenant of a resident landlord deducts only above ₹50,000 a month and only once a year; a tenant of a non-resident landlord has no such relief.
What the tenant must register: A Tax Deduction Account Number, the monthly deposit of the tax by the 7th of the following month, a quarterly return in Form 27Q and a Form 16A certificate to the landlord.
How to reduce it: The landlord applies online in Form 13 for a certificate under section 197 allowing a lower or nil rate for the year, based on expected income. A tax treaty does not reduce the deduction on rent by itself.
Filing and tax ID: The landlord files an Indian return with a PAN, pays any balance and claims back excess deduction. The tenant needs both a PAN and a Tax Deduction Account Number.
VAT or GST on rent: None on a home let to an individual to live in. Letting a home to a GST-registered business has been taxed under reverse charge since 18 July 2022, and commercial rent is taxable once the landlord crosses the registration threshold.
Municipal and housing fees: Annual property tax to the municipal body, paid by the owner. Water, maintenance and society charges as the agreement allocates them.

Money inside the country

How tenants pay: UPI, NEFT, IMPS or RTGS transfer to the landlord's Indian account. Cash is legal, but a bank trail is what the tenant's tax deduction and the landlord's return rest on.
Currency of rent: INR
Bank account for a non-resident owner: An NRO account is where rent normally goes and where most banks will insist it goes. Under RBI's rules rent is current income and may also be credited to an NRE account once the bank is satisfied that tax has been paid, usually on a chartered accountant's certificate.
Paying rent to an overseas account: Possible as an outward remittance through a bank, with Form 15CA and 15CB and the tax deducted first, but almost nobody does it. Rent lands in an NRO account and the landlord moves it later.
Taking rent out of the country: Rent is current income and is repatriable after tax, outside the USD 1 million-a-year cap that applies to other NRO balances. The bank needs Form 15CA, and a chartered accountant's Form 15CB once remittances pass ₹5 lakh in a year. Many banks now offer UPI on an NRE or NRO account linked to a foreign mobile number, which makes paying Indian bills from abroad easier.

Living in Oman

What Oman asks of its residents who own and let property abroad.

Owning property abroad from here

Buying abroad: No restriction. An Oman resident may buy property anywhere the other country allows and move money out freely.
Reporting foreign assets and accounts: None for an individual.
Tax at home on foreign rent: None until 2028. The new personal income tax reaches a resident's income above the threshold from 1 January 2028, with credit expected for tax paid abroad; take advice as the regulations arrive.
Bringing rent home: No limit and no declaration. Banks apply anti-money-laundering checks to large inward transfers.
Digital identity for e-signing: The national digital identity and PKI sign within Oman. Abroad, a foreign platform's own e-signature or a paper signature does the job.

Between Oman and India

What applies to this pair of countries in particular.

Tax treaty between the two countries: Yes
Withholding under the treaty: The India–Oman treaty, amended in 2025, leaves rent from Indian property taxable in India, so the tenant withholds under section 195 at 31.2 percent; with no Omani tax until 2028 there is nothing to credit.
The usual vehicle for this corridor: An NRO account in India; an Oman tax residency certificate if the Indian tax office asks for proof of residence.
Typical remittance route and cost: Rent lands in rupees in the NRO account and is repatriated as current income with Form 15CA and, above ₹5 lakh a year, a chartered accountant's 15CB; exchange houses and banks in Oman receive it in rials at their margin.
What most people do: Keep an NRO account, give a relative or manager a Power of Attorney, have the tenant deduct TDS and file 27Q, file an Indian return to recover excess tax, and move the balance to Oman once or twice a year.

Sources

RBI Master Direction: Acquisition and Transfer of Immovable Property under FEMA — www.rbi.org.in
Ministry of External Affairs: acquisition and transfer of immovable property in India by NRIs and OCIs — www.mea.gov.in
RBI FAQ: Accounts in India by Non-residents (NRE, NRO, current income) — www.rbi.org.in
RBI FAQ: Remittance of Assets (the USD 1 million limit) — www.rbi.org.in
RBI FAQ: Liberalised Remittance Scheme — www.rbi.org.in
RBI FAQ: Purchase of immovable property outside India — www.rbi.org.in
Income Tax Department: TDS rates, including section 195 for non-residents — www.incometaxindia.gov.in
Income Tax Department: Form 13, certificate under section 197 for a lower or nil rate — www.incometaxindia.gov.in
Income Tax Department: Form 15CA, remittance to a non-resident — www.incometaxindia.gov.in
Income Tax e-filing portal: Form 67 FAQ, foreign tax credit — www.incometax.gov.in
Income Tax e-filing portal: guide to Schedules FA, FSI and TR — www.incometax.gov.in
The Registration Act, 1908 (Delhi Revenue Department copy), section 17 on leases — revenue.delhi.gov.in
MeitY: The Information Technology Act, 2000 (sections 3, 3A and 10A) — www.meity.gov.in
UIDAI: enrolment and update, who may enrol — uidai.gov.in
UIDAI: NRI Aadhaar enrolment — uidai.gov.in
PIB: Model Tenancy Act, states that have adopted it (25 July 2022) — www.pib.gov.in
PIB: draft Model Tenancy Act, the security deposit cap (11 July 2019) — www.pib.gov.in
StockHolding e-Stamping, the Central Record Keeping Agency — www.shcilestamp.com
IGR Maharashtra: leave and licence e-registration and stamp duty — igrmaharashtra.gov.in
GST Council: Notification 12/2017-Central Tax (Rate), exemption for residential dwellings — gstcouncil.gov.in
CBIC: Notification 04/2022-Central Tax (Rate), renting to a registered person — cbic-gst.gov.in
Controller of Certifying Authorities: digital signature certificates — cca.gov.in
Delhi Police: citizen services, including tenant registration — delhipolice.gov.in
Oman Government Services Portal: register a lease contract — gov.om
Muscat Municipality: lease contract documentation — www.mm.gov.om
Oman Tax Authority: personal income tax questions and answers — tms.taxoman.gov.om
Oman Tax Authority: VAT questions and answers — tms.taxoman.gov.om
Oman Tax Authority: double tax agreements — tms.taxoman.gov.om
Ministry of Housing and Urban Planning — www.housing.gov.om
Central Bank of Oman: the foreign exchange market — www.cbo.gov.om
Ministry of Transport, Communications and IT: the Electronic Transactions Law — mtcit.gov.om
US Department of State: Oman investment climate statement — www.state.gov