Capital gains tax calculator for property sale
Compare 12.5 percent without indexation against 20 percent with indexation for property bought before 23 July 2024, using the notified cost inflation index up to FY 2026-27. Nothing you enter leaves your browser.
Capital gains on sale of property
Land or building held as a capital asset. Long-term if held for more than 24 months.
Tax includes 4% cess and excludes surcharge. It does not apply the exemptions under sections 54, 54EC and 54F, set-off of losses, or the basic exemption limit. Improvement cost is indexed from the purchase year for simplicity. Have a CA compute the actual liability and plan the reinvestment.
How property gains are taxed now
Land and buildings held for more than 24 months are long-term capital assets. For transfers on or after 23 July 2024 the long-term gain is taxed at 12.5 percent without indexation. Because that change hurt long-held property, Parliament added a relief: a resident individual or HUF who acquired the property before 23 July 2024 computes the tax both ways, 12.5 percent without indexation and 20 percent with indexation, and pays the lower. The relief limits the tax; it does not let an indexed loss be claimed or carried forward.
Companies, firms, LLPs and non-residents get only the 12.5 percent computation. Property held for 24 months or less gives a short-term gain taxed at slab rates. The cost inflation index is 376 for FY 2025-26 and 384 for FY 2026-27, the latter notified in July 2026.
Stamp duty value. If the value adopted for stamp duty exceeds the sale price by more than 10 percent, the stamp duty value is treated as the sale consideration under section 50C. Enter that figure instead.
The exemptions the calculator leaves out
| Section | What you sell | What you buy | Limits |
|---|---|---|---|
| 54 | A residential house | One residential house in India (two, once in a lifetime, if the gain is up to ₹2 crore) | Purchase within one year before or two years after, or construct within three years; exemption capped at ₹10 crore |
| 54EC | Land or building | Specified bonds of NHAI, REC, PFC or IRFC | Within six months of the sale; up to ₹50 lakh; five-year lock-in |
| 54F | Any long-term asset other than a house | One residential house | Net consideration must be invested, proportionate exemption; capped at ₹10 crore; not if you own more than one other house |
Money not yet invested by the return due date goes into a Capital Gains Account Scheme deposit to keep the exemption alive. Buyers deduct 1 percent TDS on property of ₹50 lakh or more, and far more where the seller is a non-resident; see our TDS on property guide. The reinvestment decision is where real money is saved; our tax planning service models it before you sign.
Frequently asked questions
How is long-term capital gain on property taxed now?
At 12.5% without indexation for transfers from 23 July 2024. Resident individuals and HUFs selling property bought before that date can instead pay 20% with indexation, whichever is lower.
When is a property gain long-term?
When land or a building is held for more than 24 months before sale.
What is the cost inflation index for FY 2026-27?
384, notified in July 2026. It is 376 for FY 2025-26.
How can I save tax on the gain from selling a house?
By reinvesting in a residential house under the old sections 54 or 54F (exemption capped at ₹10 crore), or in specified bonds under section 54EC up to ₹50 lakh within six months of the sale.
Is TDS deducted when I sell property?
A buyer deducts 1% if the seller is resident and the consideration or stamp value is ₹50 lakh or more. If the seller is a non-resident, the buyer deducts tax on the gain at the applicable rate plus surcharge and cess.
Read before you file.
Income from house property
Annual value, the 30% deduction, interest limits by regime, self-occupied vs let-out, and set-off of losses.
Read guide→GuideSurcharge on income tax
Surcharge slabs for individuals and businesses, the new-regime cap, the 15% cap on gains and dividends, and marginal relief.
Read guide→