What this calculator does
This page helps you estimate the likely result for Property Capital Gains Tax Calculator from the details entered in the calculator below. Treat the output as a planning estimate, not as a substitute for the final filing computation.
Inputs explained
- Property Type: Use the figure relevant to your case and keep the unit consistent with the form.
- Purchase Date: Use the figure relevant to your case and keep the unit consistent with the form.
- Sale Date: Use the figure relevant to your case and keep the unit consistent with the form.
- Purchase Value: Use the figure relevant to your case and keep the unit consistent with the form.
- Sale Value: Use the figure relevant to your case and keep the unit consistent with the form.
How it works / Method
The calculator uses the values you enter, applies the relevant rule logic for this topic, and updates the result summary immediately after calculation.
Formula or calculation logic
Calculate Property Capital Gains Tax
Exemptions (Optional)
Property Capital Gains Tax
Enter property details to calculate tax.
Step-by-step example
- Enter Property Type as e.g., 5000000 for a sample case.
- Enter Purchase Date as e.g., 12000000 for a sample case.
- Enter Sale Date as 0 for a sample case.
- Click the calculate button and review the Property Capital Gains Tax panel.
Use cases
- Review a transaction or property-tax estimate before filing.
- Check how dates, costs, or interest affect the result.
- Use the output as a starting point for a more detailed return working.
Assumptions & limitations
- Results are estimates only and should be checked against the correct FY and AY rules.
- This page does not validate every exemption condition, document requirement, or edge case.
- Verify the latest filing rules before submitting returns, proofs, or tax payments.
Sources & references
Property Capital Gains Tax Rules (AY 2026-27)
Tax Rates (From FY 2024-25)
Calculation Formula
Available Exemptions
- Section 54: Exemption on sale of residential house if you buy/construct another residential house within 2/3 years. Max exemption = ₹10 crore.
- Section 54F: Exemption on sale of any asset (other than residential house) if invested in residential house. Conditions similar to Sec 54.
- Section 54EC: Invest in specified bonds (NHAI, REC, PFC, IRFC) within 6 months. Max ₹50 lakh. Lock-in: 5 years.
- Capital Gains Account: If new house not purchased by due date, deposit gains in CGAS to claim exemption.
Examples
Bought: ₹50L (2015) | Sold: ₹1.2 Cr (2025) | Holding: 10 years
Capital Gain = ₹1.2 Cr - ₹50L = ₹70,00,000
No indexation from FY 2024-25
Tax @ 12.5% = ₹8,75,000
Tax Payable
₹8,75,000 + Surcharge + Cess
FAQs
From FY 2024-25, LTCG on property is taxed at 12.5% flat rate (reduced from 20%). The holding period for long-term is more than 24 months.
No, indexation benefit has been removed from FY 2024-25 for all assets including property. However, Budget provided choice for properties bought before 23-Jul-2024: either 12.5% without indexation OR 20% with indexation, whichever is lower.
If you sell a residential house and buy another residential house within 2 years (or construct within 3 years), you can claim exemption on capital gains. Maximum exemption capped at ₹10 crore from FY 2023-24.
Section 54EC bonds (NHAI, REC, PFC, IRFC) offer exemption up to ₹50 lakh if invested within 6 months of property sale. Lock-in period is 5 years. Interest rate is around 5-5.25%.
Yes, you can claim both exemptions if total gains exceed individual exemption limits. Example: ₹10 crore under Sec 54 and ₹50 lakh under Sec 54EC.
If sale consideration is less than stamp duty value (circle rate), higher of the two is considered as sale value for capital gains calculation (Section 50C).
If you can't invest in new house before ITR due date, deposit gains in Capital Gains Account Scheme (CGAS) in a nationalized bank. Use it within 2/3 years or gains become taxable.
Yes, buyer must deduct 1% TDS under Section 194-IA if property value exceeds ₹50 lakh. For NRI sellers, TDS is 20% on LTCG (can apply for lower TDS certificate).