NRE, NRO & FCNR Accounts Explained for NRIs

Three account types, three very different purposes. Here's which one you actually need, how to open it from abroad, and how each is taxed.

Quick Facts
  • Once you become an NRI, you're legally required to convert or close your existing resident savings account.
  • NRE and FCNR interest is tax-free in India; NRO interest is not.
  • You can hold NRE, NRO, and FCNR accounts at the same time — they serve different purposes.

Why NRIs Need a Different Account Type

Under India's Foreign Exchange Management Act (FEMA), a regular resident savings account isn't meant to be operated once you become a Non-Resident Indian. Banks offer three purpose-built account types instead — NRE, NRO, and FCNR — each designed around where your money comes from and where you want it to end up.

Getting the right one matters: it determines whether your interest is taxed in India, how easily you can move money back overseas, and whether currency fluctuation eats into your savings.


NRE vs NRO vs FCNR

FeatureNRE (Non-Resident External)NRO (Non-Resident Ordinary)FCNR (Foreign Currency)
PurposePark foreign earnings in IndiaManage income earned in India (rent, dividends, pension)Hold foreign-currency savings without conversion risk
CurrencyIndian RupeesIndian RupeesForeign currency (USD, GBP, EUR, etc.)
Account typeSavings or fixed depositSavings or fixed depositTerm deposit only — no savings account
Interest taxed in India?No — fully exemptYes — TDS appliesNo — fully exempt
RepatriationFreely repatriable (principal + interest)Limited — up to USD 1 million per financial year after taxes, with CA certificationFreely repatriable (principal + interest)
Joint holdingWith another NRI, or a resident close relative on former-or-survivor basisSame as NRESame as NRE
Rule of thumb: Use NRE for money you earned abroad and may want back abroad. Use NRO for money that originates in India (rent, dividends, a pension). Use FCNR if you'd rather not take on rupee exchange-rate risk while your savings sit in India.

How to Open an Account from Abroad

1
Choose a bank with an NRI desk

Most major Indian banks (SBI, ICICI, HDFC, Axis, and others) offer dedicated NRI account-opening portals that work fully online, with video KYC in many cases.

2
Gather your documents

Passport, valid visa/work permit or residency proof, overseas address proof (utility bill or bank statement), PAN (or Form 60 if you don't have one yet), and recent photographs.

3
Complete the application & KYC

Fill in the online form and complete identity verification — either via video call, or by couriering notarized/attested documents, depending on the bank.

4
Fund the account

Most banks require an initial inward remittance (wire transfer) from your overseas bank account to activate NRE/FCNR accounts. NRO accounts can also be funded from Indian-sourced income.

Don't have a PAN yet? It's required for most account applications above the basic threshold — see our PAN Card Guide, or get started directly with PAN Card Express.


Major Banks Offering NRI Accounts

Four of India's largest banks, each with a dedicated NRI banking portal. Compare current interest rates, fees, and branch/remittance coverage for your country before choosing — they change periodically.

All four banks migrated their online banking to the RBI/IDRBT-backed .bank.in domain — a verified namespace reserved exclusively for regulated Indian banks, introduced to help customers tell real bank sites from phishing lookalikes.


Taxation & Repatriation Rules

Interest & Tax
  • NRE and FCNR interest: fully exempt from Indian income tax.
  • NRO interest: taxable, with TDS typically deducted at source before it's credited to you.
  • You may still need to report NRO interest income in your home country, depending on local tax rules.
Moving Money Abroad
  • NRE/FCNR: principal and interest can be freely repatriated at any time.
  • NRO: repatriation is capped at USD 1 million per financial year (after applicable taxes), and typically requires Form 15CA/15CB from a chartered accountant.
  • Banks will ask for source-of-funds documentation before large outward transfers.

Converting a Resident Account After Becoming NRI

FEMA requires you to inform your bank and either convert your existing resident savings account into an NRO account, or close it, as soon as your residential status changes. Continuing to operate a regular resident account after becoming an NRI is a compliance violation, even if it's unintentional.

  • Existing fixed deposits can usually continue until maturity, then must be renewed as NRO deposits.
  • Any mutual fund folios, demat accounts, or PPF linked to the old resident account should also be updated to reflect NRI status.
  • Most banks handle this conversion online once you submit proof of your new overseas address and visa status.

Once your NRE/NRO account is set up, you can also use it for everyday UPI payments in India — see our UPI Payments for NRIs guide for how to set it up using your own bank's app.


Frequently Asked Questions

No. FEMA requires you to convert it to an NRO account or close it once your residential status changes. Existing fixed deposits can usually run to maturity before converting.

Not necessarily. Many NRIs only need an NRE and an NRO account. FCNR is worth adding mainly if you want to hold savings in foreign currency without rupee exchange-rate risk.

Yes — up to USD 1 million per financial year (after applicable taxes), generally requiring a chartered accountant's certification via Form 15CA/15CB. NRE and FCNR funds have no such cap.

Yes, many banks allow a resident close relative to be added as a joint holder on a former-or-survivor basis, or to hold a Power of Attorney for day-to-day operations.

Disclaimer: This guide is informational. Processes, fees, and rules can change. Always verify with the official portals before applying.

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