Amogh N P
 In loving memory of Amogh N P — Architect · Designer · Visionary 

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Capital Gains Tax Calculator — Property (India)

STCG vs LTCG auto-detection, Cost Inflation Index (CII) indexation, dual-method LTCG comparison for pre-Jul-2024 purchases, plus Section 54 and 54EC exemption handling. Based on Finance Act 2024 rates current as of April 2026.

Purchase

₹30.00 L

Sale

₹1.00 Cr

Capital improvement (optional)

Structural additions, not repairs or redecoration.

Reinvestment exemptions

₹0

₹0

Tax situation

Long-term capital gains

₹8.84 Ltotal tax

Holding period

9.9 years (119 mo)

Classification

Long-term

CII indexed cost

₹44.32 L

FY 2016 CII 264 → FY 2026 CII 390

Net sale proceeds

₹98.00 L

Method comparison (Finance Act 2024 election)

12.5% without indexationCHOSEN
₹8.84 L
Taxable ₹68.00 L × 12.5% = ₹8.50 L + sur + cess
20% with indexation
₹11.17 L
Taxable ₹53.68 L × 20.0% = ₹10.74 L + sur + cess

For purchases on or after 23 Jul 2024, only the 12.5%-without-indexation method is available. Pre-cutoff purchases may choose whichever is lower — highlighted above.

Taxable LTCG (unindexed)₹68.00 L
Base tax @ 12.5%₹8.50 L
Health & Education Cess @ 4%₹34,000
Total tax₹8.84 L

How this works

  • Holding period. Immovable property held for more than 24 months is long-term. Shorter holdings are STCG, taxed at your slab rate.
  • Indexation. For LTCG with indexation, cost is grossed up by the CBDT Cost Inflation Index. Base year FY 2001-02 = 100. FY 2024-25 CII = 363.
  • Post Jul 23, 2024. Property purchased on or after this date is taxed at flat 12.5% without indexation. Earlier purchases may elect whichever of the two methods is lower (Finance Act 2024 grandfathering).
  • Section 54 — reinvest LTCG in a residential property within 2 years of sale (purchase) or 3 years (construction). Cap ₹10 Cr.
  • Section 54EC — invest in NHAI/REC/PFC/IRFC bonds within 6 months. Cap ₹50 L. 5-year lock-in.
  • Surcharge cap. From FY 2023-24, surcharge on capital gains under s.112 / 112A is capped at 15% — the 25% and 37% tiers do not apply.
  • Pre-2001 purchases. For property bought before 1 Apr 2001, enter the Fair Market Value as of 1 Apr 2001(not the historical purchase price) in the Purchase Price field. CII indexation applies from the base year onwards either way.

Deep-dive: Capital Gains Tax on Property in India — 2026 Guide

Related tools: Stamp Duty Calculator · EMI Calculator · Cost Calculator

Informational estimate only. Capital gains tax is governed by the Income Tax Act, 1961. Consult a chartered accountant before filing.