Cost Inflation Index (CII): FY 2001-02 to FY 2026-27
The CII adjusts the purchase cost of an asset for inflation, so that tax falls on the real gain. The base year is 2001-02 (index 100). The index for FY 2026-27 is 384, notified by the CBDT on 15 July 2026 (Notification No. 85/2026).
Before you use it
- For most long-term assets transferred on or after 23 July 2024, indexation is no longer available and the 12.5% rate applies without it.
- Indexation can still matter for a resident individual or HUF who bought land or a building before 23 July 2024 and chooses the 20% rate with indexation (proviso to section 112(1) of the Income-tax Act, 1961, now section 197 of the Income-tax Act, 2025). Indexation itself is in section 48 (now section 72).
- If you acquired the asset before 1 April 2001, you may use its fair market value on that date as the cost, and index from 2001-02.
Indexed cost calculator
Year-wise index
| Financial year | CII | Assessment year (1961 Act) |
|---|---|---|
| 2001-02 | 100 | 2002-03 |
| 2002-03 | 105 | 2003-04 |
| 2003-04 | 109 | 2004-05 |
| 2004-05 | 113 | 2005-06 |
| 2005-06 | 117 | 2006-07 |
| 2006-07 | 122 | 2007-08 |
| 2007-08 | 129 | 2008-09 |
| 2008-09 | 137 | 2009-10 |
| 2009-10 | 148 | 2010-11 |
| 2010-11 | 167 | 2011-12 |
| 2011-12 | 184 | 2012-13 |
| 2012-13 | 200 | 2013-14 |
| 2013-14 | 220 | 2014-15 |
| 2014-15 | 240 | 2015-16 |
| 2015-16 | 254 | 2016-17 |
| 2016-17 | 264 | 2017-18 |
| 2017-18 | 272 | 2018-19 |
| 2018-19 | 280 | 2019-20 |
| 2019-20 | 289 | 2020-21 |
| 2020-21 | 301 | 2021-22 |
| 2021-22 | 317 | 2022-23 |
| 2022-23 | 331 | 2023-24 |
| 2023-24 | 348 | 2024-25 |
| 2024-25 | 363 | 2025-26 |
| 2025-26 | 376 | 2026-27 |
| 2026-27 | 384 | 2027-28 |
Source: CBDT notifications. The calculator is an illustration only; whether indexation is available to you depends on the asset, its date of acquisition and your status. We update this table when a new year is notified.
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