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Property Capital Gains Tax Calculator

For land and buildings held over 24 months. Automatically compares the grandfathering choice (12.5% without indexation vs 20% with indexation) if you bought before 23 July 2024.

This covers long-term gains (holding >24 months) only. Property held 24 months or less is short-term and taxed at your income slab rate instead — not covered here.
Purchase financial year

Before 23 July 2024 — you get the grandfathering choice.

Sale financial year

LTCG tax payable

₹6,63,520

20% with indexation wins
Gain (without indexation)₹59,50,000
Indexed gain₹31,90,000
Tax @ 20% with indexation₹6,38,000
Tax @ 12.5% without indexation₹7,43,750
Exemptions claimed (54 + 54EC)₹0
Final tax (incl. 4% cess)₹6,63,520

The grandfathering choice, explained

Budget 2024 replaced indexed property taxation with a flat 12.5% rate — but gave people who'd already bought property before the change a way to avoid an unfair retroactive hit:

Tax = MIN(gain × 12.5%, indexed gain × 20%) — only if purchased before 23 July 2024

Indexation adjusts your purchase price for inflation using the Cost Inflation Index (CII), which shrinks your taxable gain — valuable for property held many years through high inflation. For property bought closer to the sale date, the inflation adjustment is small, so the flat 12.5% rate usually wins instead. This calculator computes both and shows you which wins for your specific numbers, rather than assuming one is always better.

Property bought on or after 23 July 2024 doesn't get this choice at all — it's 12.5% without indexation, full stop.

Frequently asked questions

You can use the Fair Market Value as on 1 April 2001 as your cost of acquisition instead of the actual purchase price, with indexation calculated from FY 2001-02 (CII 100). This calculator's earliest year is 2001-02 for that reason — enter the 1 April 2001 FMV as your purchase value if your property predates it.