The 2026-27 Budget is not just a financial statement; it is a jurisdictional signal to the world. By prioritizing stability and tech-sovereignty, India has positioned itself as the premier destination for global capital. At Delhi Tax Solutions, we are seeing record interest from NRIs and MNCs alike.

What are the new tax benefits for NRIs in Budget 2026?

Key highlights include the removal of TAN requirements for property buyers purchasing from NRIs and the extension of the foreign asset disclosure window. Furthermore, the GIFT City tax holiday has been doubled to 20 years, making it a global financial powerhouse.

1. The 2047 Data Centre Guarantee

In a groundbreaking move, foreign companies using Indian-certified data centers will face no "Permanent Establishment" (PE) tax on their global revenues until 2047. This makes India the safest and most tax-efficient hub for AI, Cloud, and SaaS companies worldwide.

2. Simplifying NRI Real Estate Transactions

Delhi's real estate market just became more attractive. Buyers of NRI-owned property no longer need a Tax Deduction Account Number (TAN). This reduces the compliance burden on the resident buyer, leading to faster closures and better liquidity for NRI investors.

3. TCS Rate Reduction: Relief for Families

For NRIs sending money back for education or medical needs, the TCS (Tax Collected at Source) has been slashed to 2% (down from 5%). This ensures that more of your hard-earned money reaches its intended purpose without being stuck in the Indian tax system.