Capital Gains Indexation Calculator
Compute indexed cost of acquisition and LTCG using the CBDT-notified Cost Inflation Index. Section 111 (formerly 48) of IT Act 2025.
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The Cost Inflation Index (CII)
CBDT notifies the CII every financial year. Recent values:
What changed in Budget 2024
From 23 July 2024, real estate LTCG can be computed at either (a) 20% with indexation OR (b) 12.5% without indexation - whichever is lower. The grandfathering provision applies for properties acquired before 23 July 2024.
FAQs
When does indexation apply?▾
Indexation applies to most long-term capital assets - debt mutual funds (acquired before April 2023), unlisted shares, real estate, gold, bonds. Exception: LTCG on listed equity / equity mutual funds under Section 112A is taxed at flat 12.5% without indexation.
What is the formula?▾
Indexed cost = (Original cost × CII of year of sale) / CII of year of acquisition. LTCG = Sale value − Indexed cost − Transfer expenses. Tax = LTCG × 20% (or 12.5% for certain assets from FY 2024-25 onwards).
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