Do NRIs get any special exemption on capital gains?

No. NRIs are taxed under the same capital gains framework as resident Indians, but their TDS handling and treaty position may differ. NRIs should consult a CA for treaty benefits under DTAA.

Is the Section 87A rebate available to NRIs?

No. Section 87A rebate is available only to individuals who are resident in India. NRIs are not eligible for this rebate.

Does this capital gains calculator account for DTAA benefits?

No. DTAA relief depends on the user's country of residence and treaty provisions, so it should be handled separately from the India tax estimate. Please consult a tax professional for DTAA benefits.

Is this capital gains tax calculator accurate enough to file my taxes?

It is suitable for planning and estimates, but final liability can still change based on surcharge, exemptions, and other income. Users should confirm with a Chartered Accountant before filing.

What is the holding period for long-term capital gains on property?

For immovable property in India, the holding period for long-term capital gains is 24 months. If held for more than 24 months, it's considered LTCG; if held for 24 months or less, it's STCG.

What are the LTCG tax rates for property sales in India?

For transfers on or after July 23, 2024, LTCG on property is taxed at 12.5% without indexation. For properties acquired before July 23, 2024, taxpayers can choose between 12.5% without indexation or 20% with indexation, whichever results in lower tax.

What is indexation and how does it help reduce capital gains tax?

Indexation adjusts the purchase price for inflation using the Cost Inflation Index (CII) notified by CBDT. For properties acquired before July 23, 2024, indexation can significantly reduce capital gains and tax liability when using the 20% rate.

What is Section 54 exemption for capital gains?

Section 54 provides exemption when a residential house is sold and the gains are reinvested in another residential house within specified timelines. This can result in zero capital gains tax on the reinvested amount.

What is Section 54EC exemption?

Section 54EC provides exemption when capital gains are invested in eligible bonds (like REC, NHAI) within 6 months of the transfer, subject to a maximum investment of ₹50 lakh.

What is the CII (Cost Inflation Index) for FY 2025-26?

The Cost Inflation Index (CII) for FY 2025-26 is 376, as notified by CBDT. CII is used for calculating indexed cost of acquisition and improvement for long-term capital gains.

How are NRIs taxed on property sale in India?

NRIs are taxed under India's capital gains rules for property transfers. TDS is often deducted at source at the time of sale. A lower or nil deduction certificate may be available in appropriate cases under Section 197. NRIs should consult a CA for treaty benefits.

What is Section 54F exemption?

Section 54F provides exemption when a non-house capital asset is sold and the net consideration is reinvested in a residential house within specified timelines, subject to statutory conditions.

Tax Planning Tool

Capital Gains Tax Calculator

Calculate LTCG & STCG on property sales in India. Built for NRIs and property investors across India.

FY 2025-26

Income Tax Act 2025

CII 2025-26: 376

24

Months for LTCG

12.5%

LTCG Rate (new)

4%

Health & Ed Cess

Capital Gains Tax Calculator

Immovable Property · Income Tax Act, 1961 / Income Tax Act 2025

Seller Type

Property Type

Purchase Price *

₹

Include stamp duty, registration & brokerage paid at purchase

Sale Price *

₹

Full consideration received (Sec 50C may apply)

Cost of Improvement (optional)

₹

Capital improvements — structural additions, renovations, etc.

Selling / Transfer Expenses

₹

Brokerage, legal fees, registration charges at sale

Purchase Date *

Sale Date *

Improvement Date (required if cost entered)

Section 54 Exemption

₹

Section 54EC Exemption

₹

Section 54F Exemption

₹

Note on Section 54F: This exemption applies only when the asset sold is not a residential house. Currently selected property type is "Residential House", so 54F is not applicable.

FY 2025–26 Tax Rules

Held > 24 months → Long-Term (LTCG)
Held ≤ 24 months → Short-Term (STCG, slab rate)
Sale before 23‑Jul‑2024: only 20% (with indexation if eligible)
Sale on/after 23‑Jul‑2024 (Resident):

Pre‑23‑Jul‑2024 purchase → compare 12.5% vs 20%+CII
Post‑23‑Jul‑2024 purchase → 12.5% only

NRI: always 20% without indexation
4% Health & Education Cess on LTCG tax
Latest CII: FY 2025-26 = 376

This calculator provides an estimate based on current Indian capital gains tax rules. Actual tax liability may vary depending on your individual circumstances, exemptions, deductions, and applicable tax provisions. Please consult a qualified tax professional before making financial decisions.

Key updates (Income Tax Act 2025): LTCG rate: 12.5% (without indexation) | STCG rate: income slab rate | Holding period: 24 months for property

Tax Planning Tool

Capital Gains Tax Calculator

Calculate LTCG & STCG on property sales in India. Built for NRIs and property investors across India.

FY 2025-26

Income Tax Act 2025

CII 2025-26: 376

24

Months for LTCG

12.5%

LTCG Rate (new)

4%

Health & Ed Cess

Capital Gains Tax Calculator

Immovable Property · Income Tax Act, 1961 / Income Tax Act 2025

Seller Type

Property Type

Purchase Price *

₹

Include stamp duty, registration & brokerage paid at purchase

Sale Price *

₹

Full consideration received (Sec 50C may apply)

Cost of Improvement (optional)

₹

Capital improvements — structural additions, renovations, etc.

Selling / Transfer Expenses

₹

Brokerage, legal fees, registration charges at sale

Purchase Date *

Sale Date *

Improvement Date (required if cost entered)

Section 54 Exemption

₹

Section 54EC Exemption

₹

Section 54F Exemption

₹

Note on Section 54F: This exemption applies only when the asset sold is not a residential house. Currently selected property type is "Residential House", so 54F is not applicable.

FY 2025–26 Tax Rules

Held > 24 months → Long-Term (LTCG)
Held ≤ 24 months → Short-Term (STCG, slab rate)
Sale before 23‑Jul‑2024: only 20% (with indexation if eligible)
Sale on/after 23‑Jul‑2024 (Resident):

Pre‑23‑Jul‑2024 purchase → compare 12.5% vs 20%+CII
Post‑23‑Jul‑2024 purchase → 12.5% only

NRI: always 20% without indexation
4% Health & Education Cess on LTCG tax
Latest CII: FY 2025-26 = 376

Key updates (Income Tax Act 2025): LTCG rate: 12.5% (without indexation) | STCG rate: income slab rate | Holding period: 24 months for property