Capital gains on sale of land or building
Compares 12.5% without indexation with 20% with indexation where the law allows the choice. Uses the Cost Inflation Index table in our Knowledge centre.
Surcharge is not included, and reinvestment exemptions (sections 54, 54F, 54EC and 54B of the Income-tax Act, 1961, now sections 82, 86, 85 and 83 of the Income-tax Act, 2025) are not applied. Improvement cost is indexed from the year of purchase for simplicity. For property held before 1 April 2001, use its fair market value on that date as the cost. Short-term gains are taxed at slab rates.
Basis: Income-tax rates and limits for tax year 2026-27 (Income-tax Act, 2025, as amended by the Finance Act, 2026), for resident individuals. Rates and formulas last checked on 7 November 2026.
An estimate for general information, printed from https://ameeshguptaco.com/tools/cg/. It is not professional advice on your facts; please consult us before acting on it.
Cost Inflation Index table used by this calculator
| 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 |