Work out the capital gains tax on selling a house, flat, plot or building in India — and compare the tax WITH indexation (20%) against WITHOUT indexation (12.5%) side by side.
Fill in the details and click Calculate to see your results.
Capital gains tax on property is the tax on the profit you make when you sell a house, flat, plot or building in India. This calculator works it out two ways at once, WITHOUT indexation and WITH indexation, so you can see which one costs you less. HOW IT IS CALCULATED • Capital gain = sale price − expenses on sale − cost of acquisition − cost of improvement. • Short-term (held 24 months or less): the gain is added to your income and taxed at your slab rate. Indexation does not apply. • Long-term (held more than 24 months): taxed at 12.5% without indexation or, for eligible sellers, 20% with indexation. • Indexation raises your purchase cost (and improvement cost) by the Cost Inflation Index: cost × CII of the sale year ÷ CII of the year you bought. The CII is 384 for FY 2026-27, 376 for FY 2025-26 and 363 for FY 2024-25. • Surcharge (capped at 15% on long-term gains) and 4% health and education cess are added to the tax. WHO CAN CHOOSE INDEXATION? Only resident individuals and HUFs, and only for land or buildings bought before 23 July 2024 and sold on or after that date. They pay the LOWER of the two taxes. NRIs, companies, firms, and anyone who bought on or after 23 July 2024 pay 12.5% without indexation. If indexation is not open to you, the "with indexation" figure is shown for comparison only and the tax payable follows the without-indexation method. REDUCING THE TAX Long-term gains can be exempt when reinvested: Section 54 (buying or building another house, exemption capped at ₹10 crore), Section 54EC (specified bonds, up to ₹50 lakh) or Section 54F (when the property sold is land or a commercial property rather than a house). Enter the amount you are claiming; the conditions and time limits still apply. From 1 April 2026 these provisions carry new section numbers under the Income-tax Act, 2025, but the rules are unchanged. GOOD TO KNOW • Include stamp duty, registration and brokerage paid at purchase in the purchase price. Only capital improvements count as improvement cost, not routine repairs. • If the stamp-duty (circle-rate) value is higher than the sale price beyond the permitted tolerance, tax is generally worked out on the stamp-duty value (Section 50C). Enter that value as the sale price. • For property bought before 1 April 2001, use its fair market value on 1 April 2001 (or the actual cost if higher). • Short-term gains are taxed at the slab rate you choose, as a simple estimate. Your real tax depends on your total income. • If the result is a loss, the tax is nil. Loss set-off, basic-exemption adjustment, TDS and interest are not included. This is an estimate for planning, not tax advice. Please check the final figures with a chartered accountant before filing your return.