Capital Gains Property Calculator

FY 2026-27 (AY 2027-28) · Indexation vs Without Indexation · Section 54 / 54EC / 54F · CII Table 2001-02 to 2026-27 · Finance (No. 2) Act 2024

🏠 Type of Property

🏠 Residential House Flat / Apartment / Villa

🏢 Commercial Property Office / Shop / Godown

🌍 Land / Plot Non-Agricultural

🌾 Agricultural Land Rural — Generally Exempt

📋 Property & Sale Details

Date of Purchase / Acquisition For inherited property, use original owner's purchase date

Date of Sale / Transfer

Property acquired before 1 April 2001 — use FMV on 1 Apr 2001

Purchase Price / Cost of Acquisition (₹)

Cost of Improvement (₹) — if any Cost of structural additions / renovations after purchase. Improvements before 1 April 2001 are ignored.

Date of Improvement CII of the improvement year will be used for indexation of improvement cost.

Sale Price (₹)

Stamp Duty Value / Circle Rate Value (₹) — Section 50C If SDV > sale price and SDV > 110% of sale price → SDV treated as Full Value of Consideration.

Transfer Expenses (₹) Brokerage, legal fees, stamp duty paid by seller, registration charges borne by seller.

ASSESSEE

Assessee Type Only Resident Individual and HUF can opt for indexation (20%) for pre-23 July 2024 property.

Income Tax Bracket (for STCG)

EXEMPTIONS — CLAIM IF APPLICABLE

📊 Cost Inflation Index Table

Base Year: 2001-02

Source: CBDT Notification No. 70/2025 dated 1 July 2025 (FY 2025-26 = 376) · CBDT Notification dated 15 July 2026 (FY 2026-27 = 384) · u/s 72(8)(a) of the Income-tax Act, 2025

🏠

Select property type and enter details

Capital gains computation will appear here

About This Tool

The Property Capital Gains Calculator computes Long-Term Capital Gains (LTCG) or Short-Term Capital Gains (STCG) on sale of immovable property — residential house, plot of land, or commercial property. It applies the Cost Inflation Index (CII) for indexation of acquisition cost and computes exact tax liability including surcharge and 4% cess under the Income Tax Act 2025.

How to Use

Enter the date of purchase and date of sale.
Enter purchase price, registration/stamp duty costs, and improvement costs with dates.
The tool fetches relevant CII values and computes the indexed cost of acquisition.
Enter the sale price and deduct allowable expenses (brokerage, legal charges).
Net LTCG or STCG is shown with applicable tax: 20% with indexation (LTCG) or slab rate (STCG).

Frequently Asked Questions

What is the holding period for LTCG on property?

Property held for more than 24 months qualifies as LTCG. If sold within 24 months, gains are taxed as STCG at your applicable income slab rate.

Can I choose between 20% with indexation and 12.5% without?

For properties purchased before 23 July 2024, you can choose whichever results in lower tax. For properties purchased on or after 23 July 2024, only the 12.5% rate without indexation applies.

What is Section 50C?

If sale consideration is less than the stamp duty value (circle rate), the stamp duty value is deemed the sale consideration under Section 50C, unless the difference is within 10%.