LTCG on Property Sale Calculator

Calculate Long Term Capital Gain tax on sale of house / flat / plot. Includes CII indexation, Section 54 & 54EC exemptions. Updated for Finance Act 2024 (12.5% / 20% with indexation).

Finance Act 2024 change: Property acquired before July 23, 2024 — you can choose 20% with CII indexation OR 12.5% without indexation (whichever is lower). Acquired on/after July 23, 2024 — only 12.5% without indexation applies. Holding period must be at least 24 months for LTCG treatment (reduced from 36 months).

Property & Sale Details

Sale Price / Net Sale Consideration (₹)

₹

Enter actual sale price or stamp duty value, whichever is higher (Sec 50C)

Original Cost of Acquisition (₹)

₹

Purchase price + stamp duty + registration. For pre-2001 property, use FMV as on 01-Apr-2001

Cost of Improvement (₹) (optional)

₹

Major renovation / structural improvements (with bills). Improvement cost is also indexed.

Was property acquired before July 23, 2024?

Year of Purchase (FY)

Year of Sale (FY)

Exemptions (Optional)

Enter 0 if you are not claiming any exemption. Both can be claimed together.

Sec 54 — Investment in New Residential House (₹)

₹

Buy: 1 year before or 2 years after sale. Build: 3 years after. Max exempt = LTCG amount. For LTCG ≤ ₹2 Cr: can claim 2 houses (once in lifetime).

Sec 54EC — NHAI / REC Bonds Investment (₹)

₹

Maximum ₹50 lakh per FY. Must invest within 6 months of sale. Lock-in: 5 years.

Capital Gains Account Scheme (CGAS): If the exemption amount is not invested before the ITR due date (31 July / 31 Oct), deposit the unutilised amount in a CGAS account at a designated bank before filing ITR. This preserves the exemption while you finalize the investment.

Results are indicative only. Does not account for Sec 50C (stamp duty valuation), Sec 54B (agricultural land), or NRI-specific TDS rules (Sec 195). Always consult a CA for final computation and ITR filing. © 2026 Associate Piyush, Pune.