Tool · Capital Gains

Capital gains tax on property, worked out

Enter what you paid, what you are selling for and when. The calculator works out the gain, compares 12.5% with 20% after indexation, applies the house and bond exemptions, and shows the tax you will actually owe.

SouthDelhiFloors · Clean Deals Only · Since 1984 · Updated October 2026
Capital Gains Tax CalculatorResident · NRI · FY 2026–27
You
The purchase
Bought before April 2001: enter the fair market value on 1 April 2001 above instead of what was paid (capped at the circle value on that date).
The sale
Saving the tax
Long-term capital gain
₹0
Estimated tax payable
12.5%, no indexation
₹0
Gain ₹0
20%, with indexation
₹0
Gain ₹0
Cost inflation index used: FY 2026–27 = 384 (CBDT). Surcharge on long-term gains is capped at 15%; health and education cess is 4%.

How the numbers work

Long or shortHeld more than 24 months, the gain is long-term. Held 24 months or less, it is short-term and taxed at your income-tax slab.
12.5% or 20%

Long-term gains are taxed at 12.5% without indexation. A resident who bought before 23 July 2024 may instead pay 20% on the indexed gain, whichever is lower.

Then the exemptions

Reinvest in one new house under Section 82 (old 54, up to ₹10 crore of gain) or buy capital gains bonds under Section 85 (old 54EC, up to ₹50 lakh, 5-year lock-in) and the taxable gain falls.

What counts as cost

Your cost is what you paid plus the stamp duty, registration and brokerage you paid when you bought, plus any money spent improving or rebuilding it. For a property bought before 1 April 2001, use its fair market value on that date (capped at the circle value then), and index from 2001.

The 110% rule

If the circle-rate value of the property is more than 110% of the price you sell at, the tax department treats the circle value as the sale price. Enter the circle value and the calculator applies this for you. To work it out, use our circle rate calculator.

Indexation, in one line

Indexed cost = purchase cost × the cost inflation index of the year you sell ÷ the index of the year you bought. The index for FY 2026–27 is 384; for FY 2012–13 it was 200, so a floor bought then for ₹4 crore has an indexed cost of about ₹7.68 crore today.

Questions people ask

What is the capital gains tax on selling property in India in 2026?
If you held the property for more than 24 months, the gain is long-term and taxed at 12.5% without indexation, plus surcharge (capped at 15%) and 4% cess. If you are a resident individual or HUF and bought before 23 July 2024, you can choose 20% with indexation instead, whichever gives the lower tax. Held 24 months or less, the gain is taxed at your income-tax slab.
Can NRIs claim indexation on property sold in India?
No. The choice of 20% with indexation is available only to resident individuals and HUFs for property bought before 23 July 2024. NRIs pay 12.5% on the gain without indexation.
What is the cost inflation index for FY 2026-27?
384, as notified by the CBDT. For FY 2025-26 it was 376 and for FY 2024-25 it was 363. The base year is FY 2001-02, at 100.
How can I save capital gains tax on a property sale?
Reinvest the gain in one new residential house in India under Section 82 of the Income-tax Act 2025, earlier Section 54 (bought within one year before or two years after the sale, or built within three years; exemption capped at ₹10 crore), or invest up to ₹50 lakh in capital gains bonds under Section 85, earlier Section 54EC, within six months, locked in for five years. Gains not reinvested before the return due date can be parked in the Capital Gains Account Scheme.
Is the tax worked out on my sale price or the circle rate?
On the sale price, unless the circle-rate value is more than 110% of it. In that case the circle value is treated as the sale price for capital gains.

Selling or buying in South Delhi?

We work out the tax and the paperwork before the deal, not after it. One conversation is usually enough.

WhatsApp MohitCall

Related guides and tools

NRI TDS calculatorBuying cost calculatorCircle rate & stamp duty calculatorTax & capital gains FAQsNRI selling property in DelhiOur charges

This calculator gives an estimate for planning. It is not tax or legal advice, and SouthDelhiFloors is a property advisory, not a firm of chartered accountants. Confirm your figures with your CA before you sign, file or deduct.


SOUTH DELHI FLOORS

Clean Deals Only · Since 1984

Second-generation consultants for South Delhi’s finest builder floors, farmhouses and independent homes. Four decades of clean, verified transactions.

+91 99990 04511
InstagramYouTubeFacebookLinkedIn

Explore

Prime Localities

Enquire Now

Tell us what you are looking for and a senior consultant will get back to you.

    Your Name

    Telephone Number

    Your Email (required)

    Enter Your Message

    WhatsApp UsCall Now
    © 2026 SouthDelhiFloors LLP · All Rights ReservedClean Deals Only · Since 1984

    Partners

    Compare Properties

    Compare
    You can only compare 4 properties, any new property added will replace the first one from the comparison.
    Property in South Delhi : Buy Sell Properties, Flats, Homes, Apartments Call SouthDelhiFloors
    Contact
    close slider

      Your Name

      Telephone Number

      Your Email (required)

      Enter Your Message