Capital Gains Indexation Calculator (India) – FY 2025-26
Calculate Indexed Cost of Acquisition for Capital Gains
Use our Capital Gains Indexation Calculator to determine the indexed purchase price of property or assets using the Cost Inflation Index (CII) issued by the Income Tax Department of India.
Indexation helps reduce your long-term capital gains tax by adjusting the purchase cost for inflation.
The Capital Gains Indexation Calculator helps property owners calculate the indexed purchase cost using the Cost Inflation Index (CII). Indexation reduces taxable long-term capital gains by adjusting the purchase price for inflation. Use this free calculator to estimate the indexed cost of property, gold, or other capital assets in India.
Capital Gains Indexation Calculator
Formula
The indexed cost is calculated using the following formula:
Indexed Cost of Acquisition =
Purchase Cost × (CII of Year of Sale / CII of Year of Purchase)
Purchase Cost × (CII of Year of Sale / CII of Year of Purchase)
Example:
Purchase Price = ₹10,00,000
CII Purchase Year (2005-06) = 117
CII Sale Year (2024-25) = 363
Indexed Cost =
10,00,000 × (363 / 117)
Indexed Cost = ₹31,02,564
Cost Inflation Index Table (Latest)
| Financial Year | CII |
|---|---|
| 2001-02 | 100 |
| 2002-03 | 105 |
| 2003-04 | 109 |
| 2004-05 | 113 |
| 2005-06 | 117 |
| 2006-07 | 122 |
| 2007-08 | 129 |
| 2008-09 | 137 |
| 2009-10 | 148 |
| 2010-11 | 167 |
| 2011-12 | 184 |
| 2012-13 | 200 |
| 2013-14 | 220 |
| 2014-15 | 240 |
| 2015-16 | 254 |
| 2016-17 | 264 |
| 2017-18 | 272 |
| 2018-19 | 280 |
| 2019-20 | 289 |
| 2020-21 | 301 |
| 2021-22 | 317 |
| 2022-23 | 331 |
| 2023-24 | 348 |
| 2024-25 | 363 |
When Indexation is Applicable
Indexation benefit is available when calculating Long Term Capital Gains (LTCG) for:
Property (land or house)
Gold and jewelry
Debt mutual funds (older investments)
Unlisted shares
Indexation is not available for short-term capital gains.
Example of Capital Gains Calculation with Indexation
Sale Price of Property: ₹80,00,000
Purchase Price: ₹20,00,000
Indexed Cost: ₹62,00,000
Capital Gain =
80,00,000 – 62,00,000
Taxable LTCG = ₹18,00,000
Related Capital Gains Guides
You may also find these useful:
- Capital Gains Tax on Property
- Income Tax Notice Help
Related Capital Gains Tools
• Capital Gains Tax Calculator
• Section 54 Exemption Calculator
• Cost Inflation Index Table
• Property Sale Tax Calculator
Need Help Calculating Capital Gains?
If you need professional help with property sale tax, indexation, or capital gains planning, contact:
CA Shiwali Dagar
Chartered Accountant – South Delhi
📞 Phone: 9266032777
