Crypto Tax Calculator India — FY 2025-26
Calculate exact tax on Bitcoin, Ethereum, and all VDA profits under Section 115BBH: 30% flat rate plus 4% cess with no exemptions. Model the no-loss-set-off rule across multiple trades, see 1% TDS credit under Section 194S, and compare crypto tax vs equity LTCG and STCG to understand the full cost of holding crypto in India.
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How to Use This Calculator
Crypto Tax tab
Enter your buy price (cost of acquisition) and sell price (consideration received). The calculator computes your profit, applies the flat 30% Section 115BBH rate, adds 4% cess, and shows your TDS credit under Section 194S. Toggle “TDS already deducted” if the exchange deducted 1% TDS at the time of the sell transaction.
Multiple Trades tab
Add each of your crypto trades with coin name, buy price, and sell price. The calculator shows per-trade P&L and the critical rule: losses from one coin cannot offset profits from another. Tax is computed on total profitable trades only. Add up to any number of trades.
Crypto vs Equity Tax tab
Enter any capital gain amount to see an instant side-by-side comparison of: crypto 30% tax, equity STCG 20% tax, and equity LTCG 12.5% tax (with the &rupee;1.25 lakh exemption). The multiplier shows how many times more tax crypto incurs versus equity held long-term.
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The Formula — Section 115BBH & 194S
Crypto and virtual digital assets (VDAs) are taxed under a dedicated section introduced in Finance Act 2022, with no benefit of slab rates, exemptions, or loss set-off:
Profit = Sell Price − Cost of Acquisition
(No other deduction allowed — no brokerage, no internet charges, no hardware cost)
Tax (Section 115BBH):
Base Tax = Profit × 30%
Cess = Base Tax × 4%
Total Tax = Base Tax + Cess = Profit × 31.2%
TDS (Section 194S):
TDS = Sell Price × 1%
(Applicable when sell consideration > &rupee;10,000 per year)
TDS is a credit, not an additional tax. Net Payable = Total Tax − TDS Credit
No Loss Set-Off Rule:
Taxable Income = Sum of profitable trades only
Losses from VDA cannot reduce profits from other VDAs
Losses cannot be carried forward to future years
This tax framework applies to Bitcoin, Ethereum, all altcoins, NFTs, DeFi tokens, and any other Virtual Digital Asset as defined under Section 2(47A) of the Income Tax Act. Staking rewards, airdrops, and mining income are also treated as VDA income at 30%.
Example
Priya — Mumbai crypto trader, FY 2025-26
Priya bought Bitcoin worth &rupee;1,00,000 and sold it for &rupee;2,50,000 in FY 2025-26. She also bought Ethereum for &rupee;80,000 and sold it at &rupee;40,000 (a loss of &rupee;40,000). Her exchange deducted TDS at 1%.
Step 1: Per-trade P&L
Step 2: No loss set-off
Step 3: Tax computation
Step 4: TDS credit
Priya pays &rupee;43,900 in crypto tax. The &rupee;40,000 Ethereum loss provides zero tax relief — it cannot reduce her Bitcoin profits, cannot offset any other income, and is permanently lost.