Cost Inflation Index Calculator India — FY 2025-26
Calculate the indexed cost of your property for capital gains tax using CBDT's Cost Inflation Index (CII). Compare old rule (20% LTCG with indexation) vs new rule (12.5% without indexation) under Finance Act 2024. Full CII table from FY 2001-02 to FY 2025-26.
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How to Use This Calculator
Indexed Cost tab
Select your year of purchase and year of sale, then enter the original purchase price. The calculator shows the CII values for both years, the inflation multiplier, and the indexed cost of acquisition. Use this to determine your cost base for computing long-term capital gains on property.
Old vs New LTCG tab
Enter your property details along with the sale price. The calculator compares two options available for property purchased before 23 July 2024: 20% LTCG with indexation (old rule) vs 12.5% LTCG without indexation (new rule under Finance Act 2024). It tells you which option results in lower tax and how much you save.
CII Lookup Table tab
Browse the complete CII table from FY 2001-02 to FY 2025-26. Select any two financial years to see the inflation multiplier between them. The table also shows an example of how &rupee;10 lakh gets indexed between the selected years.
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The Formula
The indexed cost of acquisition is calculated using the Cost Inflation Index (CII) published by CBDT:
Indexed Cost = (CII of year of sale / CII of year of purchase) × Purchase Price
Where:
CII = Cost Inflation Index (base year FY 2001-02 = 100)
Purchase Price = Original cost of acquisition including stamp duty and registration
Capital Gains (with indexation):
LTCG = Sale Price − Indexed Cost of Acquisition
Tax (old rule) = 20% × LTCG
Capital Gains (without indexation):
LTCG = Sale Price − Actual Purchase Price
Tax (new rule) = 12.5% × LTCG
Finance Act 2024 change:
Property purchased before 23 Jul 2024: taxpayer can choose old or new rule (whichever gives lower tax)
Property purchased on or after 23 Jul 2024: only new rule (12.5% without indexation)
Surcharge and health & education cess (4%) apply on top of the tax computed above. The effective tax rate may be slightly higher depending on your total income level.
Example
Rahul — sells flat bought in 2013 for &rupee;30 lakh, now selling for &rupee;80 lakh in FY 2025-26
Rahul purchased a flat in Mumbai in FY 2012-13 for &rupee;30,00,000 (including stamp duty). He is selling it in FY 2025-26 for &rupee;80,00,000. Since the property was bought before 23 Jul 2024, he can choose between old and new LTCG rules.
Step 1: Compute indexed cost
Step 2: Old rule (20% with indexation)
Step 3: New rule (12.5% without indexation)
Step 4: Which rule wins?
Rahul saves &rupee;1,53,000 by choosing the old rule with indexation. The longer the holding period and the higher the inflation, the more likely the old rule with indexation wins.