Income tax

Capital Gains on Property: 12.5% or 20% with Indexation

For property bought before 23 July 2024, compare tax at 12.5% without indexation against 20% with indexation.

Purchase
Sale

12.5% without indexation20% with indexation
Indexed costNot indexed
Long-term capital gain
Tax incl. 4% cess

Good to know

  • For long-term capital gains on land or buildings held for more than 24 months and sold on or after 23 July 2024.
  • Resident individuals and HUFs who acquired the property before 23 July 2024 may pay tax at the lower of 12.5% without indexation and 20% with indexation.
  • Surcharge is not included, and no basic-exemption adjustment is made. A loss under the indexation option cannot be set off against other income.
  • Exemptions under sections 54, 54EC and 54F have their own conditions and limits; enter only the amount you are eligible to claim.

These tools give general estimates for information only. They are not professional advice and may not reflect your full circumstances or the latest amendments. Please consult us before acting.

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