NRI Property Investment in India: Complete Guide for 2026

India's real estate market continues to attract NRI investors. Here's a comprehensive guide to property investment for non-resident Indians in 2026.

FEMA Regulations

NRIs can buy residential and commercial properties in India without special permission. Agricultural land, farmhouses, and plantation properties require RBI approval.

Repatriation Rules

Sale proceeds of up to two properties can be repatriated outside India, subject to tax compliance. Funds must have come through banking channels.

NRI Home Loans

Most banks offer home loans to NRIs at rates similar to residents. The maximum tenure is typically 20-25 years, and the loan-to-value ratio is up to 80%.

Tax Implications

Rental income is taxed at slab rates (plus surcharge). TDS on property sale: 20% for long-term, 30% for short-term. Repairs and municipal taxes are deductible.

Power of Attorney

NRIs can execute a Power of Attorney in favour of a trusted person in India to handle property transactions, registration, and rent collection.