A US citizen can work in India by obtaining an Employment Visa tied to a job offer from a registered Indian company, paying at least $25,000 per year in gross salary, and meeting registration and tax obligations on both sides of the Pacific. The visa is the entry ticket, but the harder part often comes after arrival: registering locally within two weeks, paying Indian income tax once you cross the residency threshold, and continuing to file US returns on your worldwide income.
Who Qualifies for an Employment Visa
The Employment Visa is the standard authorization for salaried work in India. The Ministry of Home Affairs restricts it to highly skilled or qualified professionals hired by a registered Indian company or organization, and only for positions that cannot readily be filled by qualified Indian workers. Routine clerical and secretarial roles are excluded.1Ministry of Home Affairs. FAQs Relating to Work Related Visas Issued by India
Your gross salary must exceed $25,000 per year. Indian consulates sometimes cite the equivalent as ₹16.25 lakhs per annum, but the dollar figure is the official benchmark, and applications below it are rejected outside a short list of exempt categories (ethnic cooks at foreign diplomatic missions, non-English language teachers and translators, foreign performing artists contracted with hotels or clubs, and sports coaches for national or state-level teams).2Consulate General of India, San Francisco. Employment Visa
Your sponsoring employer must be registered in India, and the Indian mission verifies that registration under the Companies Act or with the relevant state industries department before issuing the visa. The employer’s name is printed on the visa sticker itself. Switching employers after you arrive means applying for a new visa.1Ministry of Home Affairs. FAQs Relating to Work Related Visas Issued by India
When a Business Visa Is Not Enough
The Business Visa (B-Visa) is often confused with the Employment Visa, and using the wrong one is a visa violation. A Business Visa covers commercial activities like attending meetings, exploring ventures, or purchasing industrial products. US nationals can hold Business Visas valid for up to ten years, with each continuous stay capped at 180 days.3Ministry of Home Affairs. Details of Visas Granted by India What it does not cover is full-time employment with an Indian entity or receiving a salary from one. If an Indian entity is paying you for ongoing work, you need an Employment Visa regardless of how the arrangement is labeled.
Two narrower categories exist for specific work situations. The Project Visa (P-Visa) covers foreign nationals executing projects in the power and steel sectors, with duration matching the project or one year, whichever is shorter.4Embassy of India, Yerevan. Frequently Asked Questions on Project Visa The Research Visa (R-Visa) is granted to those conducting research at a recognized Indian university or institution, and requires a research topic, an admission letter, and evidence of financial resources.5Ministry of Home Affairs. FAQs Relating to Research Visa
Applying: Fees and Processing Time
Applications start on the Indian visa portal at indianvisaonline.gov.in, where you upload a compliant photograph and supporting documents including the employment contract, educational credentials, and a passport valid for at least six months beyond your intended stay. After submitting online, you schedule an appointment at an Indian Embassy, Consulate, or Visa Application Center in the United States for biometrics and document verification.
For US citizens, an Employment Visa valid up to six months costs $140. A visa valid for more than six months and up to five years costs $220.6Embassy of India, Washington D.C. Visa Fees Indian missions state a minimum of three working days to process an application, but Employment Visas typically take considerably longer because of the employer verification step.7India Visa Online. Visa Processing Time Plan on several weeks of lead time.
Registering With the FRRO After Arrival
Anyone arriving on an Employment Visa valid for more than 180 days must register with the Foreigners Regional Registration Office (FRRO) or the local Foreigners Registration Officer (FRO) within 14 days of arrival.8Ministry of Home Affairs. Regulations Applicable to Foreigners in India Missing that deadline complicates later visa extensions and future entry.
Registration goes through the e-FRRO portal at indianfrro.gov.in. You create an account using your passport details, an Indian mobile number, and a personal email address, upload supporting documents, and attend an appointment if the local FRRO office requires one. Check your visa stamp on arrival. If it reads “Registration in India within 14 days,” you must register regardless of the visa’s total validity.
Indian Income Tax Once You Arrive
India taxes your Indian-source earnings, and how much of your income becomes reachable depends on your residency status under Section 6 of the Income Tax Act. Spend 182 days or more in India during a financial year (April 1 through March 31) and India treats you as a tax resident, with authority to tax your global income. Stay fewer than 182 days and you are a non-resident, taxed only on income earned in India or received there.9Income Tax Department. Non-Resident Individual for AY 2026-2027
Most US citizens on Employment Visas cross the 182-day line within their first year. From that point, salary, rental income, investment returns, and other worldwide earnings become reportable in India. Your Indian employer withholds tax from your salary, but you file an Indian return and report any additional income yourself.
US Tax Filings Continue
The United States taxes its citizens on worldwide income regardless of where they live or work. Moving to India does not pause your federal filing obligation. You keep filing US returns reporting every dollar earned, including your Indian salary.10Internal Revenue Service. US Citizens and Residents Abroad Filing Requirements
Two provisions keep most Americans from being taxed twice on the same income. Under IRC Section 911, you can exclude up to $132,900 of foreign earned income from US taxation for tax year 2026 if you meet either the bona fide residence test (a bona fide resident of India for an entire tax year) or the physical presence test (physically present in a foreign country for at least 330 full days during any 12-month period). This exclusion is claimed on Form 2555.11Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
For income above the exclusion, or if you prefer to skip the exclusion, the foreign tax credit offsets your US bill by the Indian income tax you already paid. You claim it on Form 1116. The credit is capped at the US tax attributable to your foreign-source income, but Indian rates are comparable to or higher than US rates across many brackets, so the credit often wipes out any remaining US liability on Indian earnings.12Internal Revenue Service. Topic No 856 Foreign Tax Credit The US-India tax treaty, in effect since 1991, preserves the right of US citizens to claim this credit for Indian income taxes paid.13Internal Revenue Service. Tax Convention With the Republic of India
Reporting Your Indian Bank Accounts
Working in India almost always means opening an Indian bank account, which triggers two US reporting requirements with steep penalties for noncompliance. If your foreign financial accounts exceed $10,000 in aggregate value at any point during the year, you file a Report of Foreign Bank and Financial Accounts (FBAR) on FinCEN Form 114 by April 15, with an automatic extension to October 15.14Internal Revenue Service. Report of Foreign Bank and Financial Accounts (FBAR) Willful failure to file can bring penalties of up to $100,000 or 50% of the account balance per violation.
Under FATCA, US citizens living abroad must file Form 8938 with their tax return if their foreign financial assets exceed $200,000 on the last day of the tax year or $300,000 at any point during the year, for single filers. For married couples filing jointly, the thresholds are $400,000 and $600,000.15Internal Revenue Service. Summary of FATCA Reporting for US Taxpayers
The Provident Fund Trap
The United States and India have no Social Security totalization agreement.16Social Security Administration. US International Social Security Agreements Without one, you can end up paying into both countries’ social insurance systems at the same time (US Social Security if your employer keeps you on a US payroll, and India’s Employees’ Provident Fund) with no way to credit one against the other.
The provident fund rules hit foreign workers hard. If you are employed by an Indian establishment covered under the Employees’ Provident Fund Act, you enroll and contribute from your first month. Indian employees contribute on wages up to a ₹15,000 monthly cap. International workers contribute on their entire salary, with no ceiling. Withdrawal rules are equally unforgiving: you can only access the accumulated funds on reaching age 58 or in cases of permanent disability. Leave India before 58 and your contributions sit locked until you hit that age.
When you negotiate a compensation package with an Indian employer, treat the provident fund contribution as a cost you may not recover for decades. Some employers structure arrangements to reduce the exposure, but the statutory requirement applies broadly to covered establishments, and it rarely comes up during hiring conversations until you ask.