Property Capital Gains Tax Calculator India
Tax on selling a house or land in India: short or long term, 12.5% flat, or 20% with indexation for property bought before 23 July 2024.
Result
Tax on the gain: ₹10,87,179.49Estimate
Exemptions for buying another house or bonds (old sections 54 and 54EC) are not applied. Add surcharge and 4% cess to the tax.
- Gain is
- Long-term
- Gain without indexation
- ₹1,00,00,000.00Estimate
- Tax at 12.5% without indexation
- ₹12,50,000.00Estimate
- Tax at 20% with indexation
- ₹10,87,179.49Estimate
- Indexed cost
- ₹65,64,102.56Estimate
https://calcgallery.com/income-tax/property-capital-gains-calculator/
An estimate from the published rates for the tax year shown, for the situation described on this page. It is not a tax return or tax advice. Rules change with each budget, and your own circumstances can change the answer. Check it against your payslip and the tax authority’s own calculator, and confirm anything that matters with a qualified tax adviser. Read the full disclaimer
How to use the Property Capital Gains Tax Calculator India
- Enter the purchase and sale dates. For a property bought before April 2001, enter its value on 1 April 2001 as the cost.
- Enter the purchase cost, the sale price and the costs of selling, such as brokerage.
- Say whether you are a resident individual or Hindu undivided family.
- Read whether the gain is short or long term, and the tax under each method.
Short or long term
The page counts from the purchase date. If the sale date is more than 24 months later the gain is long-term. Bought on 1 August 2024 and sold on 1 August 2026 is exactly 24 months, so the gain is short-term.
Two ways to tax a long-term gain
Without indexation the gain is the sale price, less selling costs, less the cost, taxed at 12.5%. With indexation the cost is raised by the index first and the smaller gain is taxed at 20%. The second route is open only to resident individuals and HUFs for property acquired before 23 July 2024, and the tax is the lower of the two.
A flat bought in 2005-06 for ₹20 lakh and sold in 2026-27 for ₹1.2 crore:
indexed cost = 20,00,000 × 384 ÷ 117 = 65,64,102.5620% route: (1,20,00,000 − 65,64,102.56) × 20% = 10,87,179.4912.5% route: (1,20,00,000 − 20,00,000) × 12.5% = 12,50,000tax = 10,87,179.49For recent purchases the flat rate usually wins, because the index has not grown much.
Limits
The tax shown is before surcharge and 4% cess. The page uses the cost inflation index from 2001-02 to 2026-27, so sales after March 2027 wait for next year’s index. Improvement costs, inherited property, joint ownership and losses to set off are not covered. When the sale price is below the stamp duty value by more than 10%, the stamp duty value is used instead.
With your numbers
- Indexed cost = cost × CII of the sale year ÷ CII of the purchase year
- Older property pays the lower of 12.5% flat and 20% indexed
Quick reference
Exemptions for buying another house or bonds (old sections 54 and 54EC) are not applied. Add surcharge and 4% cess to the tax.
| Example | Tax on the gain |
|---|---|
| Bought 2005, ₹20 lakh, sold ₹1.2 crore | ₹10,87,179.49 |
| Bought 2015, ₹50 lakh, sold ₹80 lakh | ₹88,188.98 |
| Bought May 2024, ₹30 lakh, sold ₹36 lakh | ₹75,000.00 |
| Held under two years | |
| Non-resident, bought 2010 | ₹7,50,000.00 |
| Bought 1998, 2001 value ₹10 lakh | ₹7,32,000.00 |
Where the numbers come from
The fixed figures this calculator relies on, and the published source each one was checked against. How the calculators are built and checked
4 sources
Income-tax Act, 2025 as amended by the Finance Act 2026, https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf, s.2(101)(a)
Used for
- Land and buildings are long-term when held more than this.
Income-tax Act, 2025 as amended by the Finance Act 2026, https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf, s.197(3)
Used for
- Long-term gains on land or buildings bought before 23 July 2024: 20% with indexation, if lower.
CBDT, Cost inflation index, https://www.incometaxindia.gov.in/w/view-all-cii; 2026-27 = 384 by Notification 85/2026
Used for
- Years in the cost inflation index table, 2001-02 to 2026-27. Verifying this verifies the whole table.
Income-tax Act, 2025 (Act 30 of 2025) as amended by the Finance Act 2026, https://www.incometaxindia.gov.in/income-tax-act-2025, s.197(1)(b)
Used for
- Other long-term capital gains, without indexation.
Common questions about the Property Capital Gains Tax Calculator India
- When is a property gain long-term?
- When you held the land or building for more than 24 months before selling it. Exactly 24 months or less is short-term, and the gain is added to your income and taxed at your slab rate.
- What is the tax rate on long-term gains from property?
- 12.5% of the gain without indexation, for property sold on or after 23 July 2024. A resident individual or HUF who bought before that date pays the lower of that and 20% of the gain after indexation.
- What is indexation?
- It raises the cost for inflation using the cost inflation index (CII) that CBDT notifies each year. The indexed cost is the cost times the CII of the sale year divided by the CII of the purchase year. For 2026-27 the CII is 384, against 100 for 2001-02.
- What if I bought the property before 2001?
- You may use the fair market value on 1 April 2001 as the cost, and 2001-02 as the purchase year for indexation. The value must not be more than the stamp duty value on that date.
- Can I avoid the tax by buying another house?
- There are exemptions for reinvesting the gain in another residential house or in specified bonds, with limits and conditions. The page does not apply them; reduce the gain by any exemption you qualify for.