Indexation Calculator (Cost Inflation Index)

Compute indexed cost of acquisition for capital-gains purposes using CBDT-notified Cost Inflation Index (CII). Applies to property, unlisted shares, gold pre-July-2024, and debt MF pre-April-2023.

Inputs

1,9812,024
1,9812,030
020M
060M

Result

Indexed cost of acquisition
₹2,251,497
  • CII for FY 2010-11167
  • CII for FY 2025-26376
  • Indexation factor2.2515×
  • Gain WITHOUT indexation (12.5% LTCG rate)₹2,000,000
  • Tax WITHOUT indexation₹260,000
  • Gain WITH indexation (20% LTCG rate)₹748,503
  • Tax WITH indexation₹155,689
  • Optimal method (lower tax)For property bought before 23-Jul-2024, taxpayer may elect eitherWith indexation (20%)

How to use this calculator

  • Enter purchase year (FY of buy).
  • Enter sale year (FY of sale).
  • Enter purchase + sale prices.
  • Read indexed cost + comparison of tax with vs without indexation.

About this tool

Indexation adjusts the cost of acquisition of a long-term capital asset for inflation, reducing your taxable capital gain. Base year: FY 2001-02 (CII = 100). Indexed cost = Original cost × (CII of sale year ÷ CII of purchase year). Applicable to: PROPERTY purchased before 23-Jul-2024 (taxpayer may elect 20% with indexation OR 12.5% without indexation); GOLD purchased before 23-Jul-2024 (similar election); UNLISTED SHARES. NOT applicable to: post 23-Jul-2024 property/gold purchases; debt MF (all debt MF post 1-Apr-2023 lost indexation); listed equity (never had indexation). Choose whichever produces lower tax for old assets.

Frequently asked

CBDT-notified inflation index used to inflate cost of acquisition for LTCG purposes. Base year FY 2001-02 = 100. Notified annually by CBDT. FY 2025-26 (assessment year 2026-27) CII value is 376 (estimated pending official notification; verify at incometax.gov.in).

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