Utility
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
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)
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.
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.
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