Cost Inflation Index (CII) Calculator

What this calculator does

This page helps you estimate the likely result for Cost Inflation Index (CII) 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

Purchase Cost: Use the figure relevant to your case and keep the unit consistent with the form.
Improvement Cost: Use the figure relevant to your case and keep the unit consistent with the form.
Purchase FY: Use the figure relevant to your case and keep the unit consistent with the form.
Sale FY: 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

Indexed cost is estimated by applying the Cost Inflation Index ratio to the original cost.

Calculate Indexed Cost

Purchase Cost *

₹

Improvement Cost

₹

Purchase FY

Sale FY

Indexation Result

Enter cost and years to calculate indexed cost.

Step-by-step example

Enter Purchase Cost as e.g., 1000000 for a sample case.
Enter Improvement Cost as 0 for a sample case.
Click the calculate button and review the Indexation Result 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

Indexation Rules

⚠️ IMPORTANT: From FY 2024-25, indexation benefit has been REMOVED for most capital assets including property. LTCG is now taxed at flat 12.5% without indexation. This calculator is useful for: • Historical calculations (sales before FY 2024-25) • Comparing old vs new method for properties bought before 23-Jul-2024

Indexation Formula

Indexed Cost = Original Cost × (CII of Sale Year ÷ CII of Purchase Year) Example: Purchase: ₹10,00,000 in FY 2010-11 (CII: 167) Sale: FY 2023-24 (CII: 348) Indexed Cost = ₹10,00,000 × (348 ÷ 167) = ₹10,00,000 × 2.084 = ₹20,83,832

Cost Inflation Index (CII) Table

FY CII FY CII ──────────────────────────────────── 2024-25 363 2014-15 240 2023-24 348 2013-14 220 2022-23 331 2012-13 200 2021-22 317 2011-12 184 2020-21 301 2010-11 167 2019-20 289 2009-10 148 2018-19 280 2008-09 137 2017-18 272 2007-08 129 2016-17 264 2006-07 122 2015-16 254 2005-06 117 Base Year: FY 2001-02 (CII = 100)

FAQs

No, indexation has been removed from FY 2024-25 for most assets. LTCG is now taxed at flat 12.5% without indexation. However, for properties bought before 23-Jul-2024, you can choose either method.

The base year is FY 2001-02 with CII value of 100. For assets acquired before this, use 100 as the purchase year CII.

For properties bought before 23-Jul-2024, you can calculate tax both ways (12.5% without indexation OR 20% with indexation) and pay the lower amount.

CII for FY 2024-25 is 363. However, with indexation removed for new transactions, this is mainly useful for comparative calculations.

⚠️ Disclaimer: Results are estimates only. Tax rules can change by financial year and assessment year, so verify the current filing rules before submitting returns or proofs.