Indexation Calculator (Cost Inflation Index)
Look up the exact CII values for your purchase and sale years, and see your indexed cost of acquisition and improvement — the exact inputs behind an indexed capital gains calculation.
Purchase year is before 23 July 2024 — indexation is a genuine option for this sale.
Each renovation/addition is indexed from its OWN year, not your purchase year — add one entry per improvement.
Total indexed cost
₹57,60,000
CII values used
Claiming Section 54/54EC exemptions? Use the Property Capital Gains Tax Calculator instead — it includes those exemptions in the final figure.
Full Cost Inflation Index (CII) table
| Financial Year | CII |
|---|---|
| 2001-02 | 100 |
| 2002-03 | 105 |
| 2003-04 | 109 |
| 2004-05 | 113 |
| 2005-06 | 117 |
| 2006-07 | 122 |
| 2007-08 | 129 |
| 2008-09 | 137 |
| 2009-10 | 148 |
| 2010-11 | 167 |
| 2011-12 | 184 |
| 2012-13 | 200 |
| 2013-14 | 220 |
| 2014-15 | 240 |
| 2015-16 | 254 |
| 2016-17 | 264 |
| 2017-18 | 272 |
| 2018-19 | 280 |
| 2019-20 | 289 |
| 2020-21 | 301 |
| 2021-22 | 317 |
| 2022-23 | 331 |
| 2023-24 | 348 |
| 2024-25 | 363 |
| 2025-26 | 376 |
| 2026-27 | 384 |
Base year 2001-02 = 100. CII is notified annually by the CBDT.
The indexation formula
Indexation adjusts a cost incurred in the past for inflation between then and the year of sale, using the Cost Inflation Index:
This applies to your original purchase cost — using the purchase year's CII — and separately to any cost of improvement, using THAT improvement's own year, not your original purchase year. A renovation done 10 years after buying the property only gets 10 years of inflation adjustment, not the full holding period.
What's still eligible for indexation today
Since Budget 2024, indexation has been removed for nearly every asset class. The one significant exception: land and buildings purchased before 23 July 2024 retain a choice between the indexed 20% rate and the flat 12.5% rate — whichever produces lower tax. Property bought on or after that date, along with gold, unlisted shares, and debt mutual funds, no longer have an indexation option at all, regardless of holding period.
Frequently asked questions
Not anymore, for sales on or after 23 July 2024. Budget 2024 removed the indexation option for these asset classes entirely — they're now taxed at a flat rate without any inflation adjustment to the cost base, regardless of how long they were held.