Property Capital Gains Calculator — 12.5% or 20% with Indexation, and the Reinvestment That Makes It Nil

The rules applied

Property held for more than 24 months gives a long-term gain, taxed at 12.5% without indexation for sales from 23 July 2024. A resident individual or HUF selling land or a building bought before 23 July 2024 may instead pay 20% with indexation using the cost inflation index (100 for 2001-02, 384 for 2026-27) if that gives less tax; this tool shows both and takes the lower. Property held 24 months or less gives a short-term gain taxed at slab rates. The sale price is replaced by the stamp duty value if that is more than 10% higher; transfer expenses reduce the consideration; for property bought before 1 April 2001 the fair market value on that date may be taken as cost. The buyer deducts TDS at 1% under section 393 (194-IA of the 1961 Act) on the higher of the price and the stamp duty value where that is ₹50 lakh or more. A resident whose other income is below the ₹4 lakh basic exemption sets the unused part off against the long-term gain before the rate is applied. Exemptions: section 82 (54) (a house sold, gain reinvested in one house in India within one year before or two years after purchase, or three years for construction — two houses once where the gain is up to ₹2 crore, investment capped at ₹10 crore); section 86 (54F) (other property, the whole net sale price to be reinvested for full exemption); section 85 (54EC) (up to ₹50 lakh in NHAI/REC/PFC/IRFC bonds within six months, five-year lock-in). Unused amounts go into a Capital Gains Account Scheme account before the return due date. Surcharge on long-term gains is capped at 15%.

Disclaimer. These calculators are provided for general information only. They apply the Indian and UAE tax rules as we understand them for the year stated and are not legal, tax or professional advice, and they do not create a client relationship. Your actual liability depends on your complete facts, on documents we have not seen and on law that changes; please confirm any figure with us before relying on it or acting on it. I. H. Khan and Associates accepts no liability for decisions taken on the basis of these tools. Nothing you enter leaves your browser unless you choose to send the result to us. Section numbers are those of the Income-tax Act, 2025, in force from 1 April 2026, with the familiar 1961 Act number in brackets; the rules are unchanged — see our section map.