PAN Card for NRIs: Eligibility, Documents, Process & Fees for 2026

For NRIs, a PAN card is more than a mere formality. In simple terms, it is a passport for conducting financial activities and investments in India. Whether it is for managing investments or simply staying tax-compliant, a PAN card for NRIs is a non-negotiable part of the financial tool in the Indian economy.

Want to know more about the PAN card for NRIs in India in detail? This blog covers everything you need: benefits, eligibility criteria, documents required, process, and fees. So read on and gather all the information.

What is a PAN card and Why Do NRIs Need It?

A PAN card is a unique 10-character alphanumeric identifier issued by the Income Tax Department of India. For tax purposes, it serves as a financial identifier, enabling individuals to conduct various financial transactions across the country. Considering this, a PAN card is mandatory for NRIs taking part in the economic life of India. Here is why:

• Opening NRE/NRO Accounts: Indian banks need a PAN card to open an NRE account or NRO bank account.
• Investments: For opening demat accounts and investing in Indian mutual funds, SEBI makes a PAN card mandatory for NRIs.
• Property Transactions: For selling or buying property of more than INR 10,00,000, you need a PAN card.
• Business Operations: If you want to become a director or partner in an Indian company, it is vital to have a PAN by your side.
• Filing Income Tax Returns: If you file tax returns in India, then know that a PAN card is one of the mandatory documents that you need.
• Loan Applications: For processing personal loans, home loans, or business loans, banks need a PAN card.

So, this was all about the PAN card and why NRIs need it in India. Moving ahead, let's know who is eligible to apply for an NRI PAN card in India.

Who is Eligible to Apply for an NRI PAN Card?

You are eligible to apply for an NRI PAN card if, in a financial year, you live outside India for more than 182 days or have moved overseas for business or employment. Considering this:

• Indian Citizens Living Overseas: If you hold an Indian passport, use Form 93 to apply for a PAN card. Additionally, to apply for a PAN card, it is not mandatory to have an Aadhaar card.
• OCI Holders and Foreign Citizens: Fill out Form 95 if you hold a foreign passport.

The biggest mistake is that OCI cardholders often use Form 93. Know that not your location, but your current passport nationality that determines the correct form. Additionally, until March 31, 2026, Form 93 and Form 95 were called Form 49A and Form 49AA. On April 1, 2026, the Income Tax Act 2025 replaced them.

So, Indian citizens who live overseas for a specific time period in a financial year, and foreign citizens, are eligible to apply for an NRI PAN card. Moving further, let's know the benefits of having it for NRIs.

Benefits of Having a PAN Card for NRIs

Here is the list of benefits that a PAN card offers to you:

• Eases the KYC procedures in banks.
• Enables investments in mutual funds, stocks, bonds, and the purchase of property.
• Allows high-value transactions in Indian bank accounts, such as buying a certain piece of jewelry or vehicle.
• Helps in buying or selling immovable property in India.
• Having a PAN card ensures that TDS on your income, like fixed deposit or rental income, is deducted at the correct, often reduced rate. Without it, higher TDS rates may apply.

These are the benefits of having a PAN card for NRIs. Now, moving forward, let's know the documents required for an NRI PAN card application.

Documents Required for NRI PAN Card Application

Documents required for NRI PAN card application include:

• For Indian Citizens (NRIs)
  • Form 93
  • Passport copy
  • Overseas address proof
  • NRE/NRO bank statements
  • Passport-size colored photographs
• For Foreign Citizens/ OCI cardholders
  • Form 95
  • Copy of OCI card
  • All the above-mentioned documents.

These are the required documents for the NRI PAN card application. Additionally, foreign citizens and OCI cardholders need to have all their documents apostilled.

Furthermore, let's know the process to apply for an NRI PAN card online.

How to Apply for an NRI PAN Card Online?

Here is how you can apply for an NRI PAN card online:

• Step 1: Visit the Protean eGov Technologies (NSDL) or UTIITSL (pan.utiitsl.com). Both portals are approved by the Indian government and have the same process.
• Step 2: Click on the "Apply for New PAN" option and select Form 93 if you hold an Indian passport or Form 95 if you hold a foreign passport and have an OCI card.
• Step 3: Mention your full name as stated on your passport, in capital letters. Enter your date of birth, email address, and contact number with country code. Choose "Non-Resident Indian" as your residential status. Additionally, mentioned your AO Code for international taxation.
• Step 4: Scan and upload all the requested documents. It includes your passport, photograph, and address proof. Each of your uploaded files should be under 1MB in JPG, JPEG, or PDF format. Make sure all your uploaded documents are fully legible and clear.
• Step 5: If you want to deliver your PAN to an Indian address, pay INR 107; if you want it to a foreign address, pay INR 994 to INR 1,011. You can pay the PAN card fees using your credit card, debit card, or net banking. In case you pay the PAN card fee using the card, a processing fee of up to 2% may apply.
• Step 6: After payment, you will receive a 15-digit acknowledgment number. Save it. Through this, you will be able to track down your PAN application status.
• Step 7: During the application process, if you do not complete e-KYC, print the acknowledgment form, paste your two photographs, and with a black pen, sign across the left photograph. On the envelope, write "PAN Application - (your acknowledgment number)" and send it by courier or registered post within 15 days of your online PAN application submission at the PAN center.
• Step 8: To track your PAN application, mention your acknowledgment number on the PAN portal where you applied for the card.

This is how you can apply for a PAN card online using the NSDL or UTIITSL portal. Moving ahead, let's know the PAN card fees for NRIs.

PAN Card Fees for NRIs

PAN card fees for NRIs depend on the address you want to deliver to:

• Indian Delivery Address: INR 107 including GST for domestic dispatch.
• Foreign Delivery Address: INR 994 to INR 1,011, including application fees, GST, and global courier charges.
• e-PAN (Digital PAN Card) Only: INR 66 for a digital PAN card delivered to your email ID.

If you opt for a credit/debit card for paying PAN card fees, up to 2% processing fee may apply. Additionally, you can also use net banking if you have an NRE/NRO bank account or a demand draft to pay the fee.

Moving further, let's know how long the PAN application process takes.

How Long Does the PAN Application Process Take?

Here is how the PAN application process works:

• Online Submission: Your PAN application gets instant approval, with an immediate acknowledgment number.
• Document Verification: However, if you submit the documents physically, the process takes 7-10 working days.
• PAN Allotment: After verification, within 4-5 working days, you will receive your e-PAN via email.
• Physical Card Dispatch: Physical PAN card generally takes 2-3 days for printing. Further, domestic delivery of the card takes 5 to 7 days, and international delivery takes generally 10-15 working days.

So the PAN application process takes 15-20 working days after document submission to deliver your physical card. Now, moving ahead, let's know the PAN and Aadhaar linking rules for NRIs.

PAN and Aadhaar Linking Rules for NRIs

PAN-Aadhaar linking is a common area of confusion. For resident Indian taxpayers, linking PAN with Aadhaar is mandatory. However, for NRIs, the rules are different.

Considering this, if you are an NRI and already have an Aadhaar card, you must link it to your PAN. However, if you do not have Aadhaar, it is not mandatory to obtain it to link your PAN.

This was all about PAN and Aadhaar linking rules for NRIs. Moving forward, let's look at the role of the NRI PAN card in NRO accounts and tax filing.

PAN Requirements for NRO Accounts and Tax Filing

For NRIs in India, a PAN card plays a vital role in managing financial and tax-related obligations. Considering this, whether you earn rental income, capital gains, investment income, or other Indian sources, having a PAN card on hand helps ensure smooth tax and banking compliance.

PAN for NRO Bank Account

While opening or operating a non-resident ordinary (NRO) account, most Indian banks ask NRIs for a PAN card. It is because linking the PAN card with your NRO account helps banks in deducting TDS correctly on interest and other taxable income. Additionally, without a PAN card, the bank charges TDS at higher rates. Apart from this, a PAN-linked NRO account is also vital when:

• Crediting pension, dividends, or other Indian income.
• Receiving rental income from Indian property.
• Repatriating eligible funds from India to your overseas bank account.
• Under a Double Taxation Avoidance Agreement (DTAA), claiming lower TDS benefits.

PAN for NRI Tax Filing

NRIs who have taxable income in India need to file an income tax return (ITR). During the tax filing, income reporting, claiming tax deductions, and requesting a tax refund process, a PAN is a mandatory document that you need by your side. Additionally, you also need a PAN for:

• Filing ITR in India.
• Helps in claiming tax refunds of excess TDS deducted by tenants or banks.
• Complying with assessments or tax notices issued by the IT department.
• Reporting capital gains from the sale of shares, mutual funds, or property.
• Availing DTAA benefits and claiming foreign tax credits, where applicable.

Additionally, keeping your PAN active and updated helps in seamless tax compliance, correct TDS reporting, and easy management of your financial affairs in India. Now moving ahead, let's know the common PAN mistakes NRIs make when applying for the card from abroad.

Common PAN Mistakes NRIs Make from Abroad

The common PAN mistakes NRIs make from abroad when applying for the card include:

• Choosing the Wrong PAN Form: If you have an Indian passport, opt for Form 93. Choosing Form 95 (the form for a foreign passport or OCI card) will result in your PAN application rejection.
• Sending Unattested Documents: Foreign passport holders need all their documents apostilled or attestation from the Indian consulate. Missing attestation is the key cause of rejection for Form 95 applications.
• Using the Wrong AO Code: NRIs should use international taxation AO codes in their PAN application. Considering this, using a resident AO code moves your PAN application to the wrong jurisdiction, and for weeks, it can stall processing.
• Not Submitting the Documents within the 15-Day Deadline: After submitting the PAN application online, within 15 days, you need to physically mail the signed acknowledgment and required documents to the processing center. In case you fail to do so, your PAN application gets canceled.
• Submitting an Outdated Bank Statement: Another key reason for PAN application rejection is submitting an outdated bank statement of your NRE/ NRO account. Considering this, your bank statement within the last six months should show at least three transactions.
• Not Mentioning the Country Code on Your Phone Number: The PAN application form requires an international number with a country code. For instance, +1 for the USA, +971 for the UAE, and +44 for the UK. Omitting the country code from your 10-digit mobile number can cause errors in your PAN application.

These are some of the common mistakes that you should avoid when applying for an NRI PAN card from overseas.

Final Thoughts

Lastly, obtaining a PAN card for NRIs is a straightforward process when you fill out the right form, have properly attested documents, and follow the mentioned steps. Considering this, when applying for an NRI PAN card, the most important step is choosing the correct form, i.e., Form 93 if you hold an Indian passport and Form 95 if you hold an OCI card or foreign passport. Once you have a PAN card by your side, you will get complete access to NRI banking, Indian investments, tax filing, and property transactions.

Furthermore, to apply for an NRI PAN card, if you are looking for a reliable service provider, connect with Savetaxs. We have a team of experts who will help you obtain the PAN card without any issues. Additionally, if you want, we can also help you with tax and investment planning in India.