Compare the two routes open to you on a long-term property sale — 12.5% without indexation,
or 20% with indexation — and see what reinvesting under section 54, 54EC or 54F would actually
save. Nothing you type is sent anywhere; the whole calculation runs in your browser.
Your sale
The 20%-with-indexation option applies only to land or buildings.
The indexation option is available to resident individuals and HUFs.
Before 2001-02? Pick “2001-02 or earlier”.
The full consideration received.
Optional. Deducted from the sale value.
What you paid for it.
Capital additions only, not repairs.
Don’t know your cost of acquisition?
For anything bought before 1 April 2001 — or inherited, or gifted — the figure you need
is usually the fair market value as on 1 April 2001, established by a registered
valuer, not the price on an old deed. For land and buildings that value is capped at the stamp duty
value on that date where one is available. Our guide explains the rule in full, and we can carry out
the valuation itself.
This is the break-even: the cost of acquisition at which your gain reaches zero. It is worth knowing
before you commission anything, because it tells you whether a valuation is likely to change your
position or not.
Enter a sale value above and this fills in.
To be plain about this: a valuation has to reflect what the asset was actually worth on
the valuation date, supported by evidence a tax officer can check. It is not a figure to be worked
backwards from a desired tax outcome, and a registered valuer will not do that. For land and buildings
there is a hard ceiling anyway — the fair market value as on 1 April 2001 cannot exceed the stamp
duty value of that property on that date, where one is available. The break-even above is for
understanding your position, not for setting a target.
Reducing the tax legitimately
Three provisions let you reinvest instead of paying. Each has a hard deadline, and missing it by a day
forfeits the exemption — so the time to plan is before the sale, not at filing.
Section 54
Buy or build another house
Applies when you sold a residential house.
Reinvest the capital gain in another residential house in India.
Buy 1 year before or 2 years after the sale; or construct within 3 years.
Exemption capped at ₹10 crore (from FY 2023-24).
Hold the new house 3 years — selling sooner reverses the exemption.
Partial reinvestment gives a proportionate exemption.
Reinvest the full gain to remove the tax entirely.
Section 54EC
Capital gain bonds
Applies to gains on land or buildings.
Invest in specified bonds — REC, PFC or IRFC.
Within 6 months of the transfer. This is absolute.
Capped at ₹50 lakh per financial year.
5-year lock-in; redeeming early reverses the exemption.
Interest is taxable as ordinary income.
Enter your numbers to see what this would save.
Section 54F
Sold something other than a house
For a long-term asset that is not a residential house — land, shares, jewellery.
Reinvest the entire net consideration, not just the gain.
Same windows: 1 year before, 2 years after, or 3 years to construct.
Capped at ₹10 crore.
You must not already own more than one other house on the date of transfer.
Exemption is proportionate to the share of net consideration reinvested.
Enter your numbers to see what this would save.
If you cannot reinvest before the filing deadline. Deposit the amount in a
Capital Gains Account Scheme account with a bank before your return is due. That
preserves the exemption while you look for a property. The deposit must then actually be used within
2 years for a purchase or 3 years for construction — anything left unused becomes taxable in the
year the window closes.
What this calculator does not do
Surcharge is not included. It depends on your total income, not on this
transaction. For high incomes it applies on top of the figures shown, capped at 15% for capital
gains. Health and education cess at 4% is included.
Short-term gains are not covered. Immovable property held 24 months or less
is short-term and taxed at your slab rate.
Section 50C is not applied. If your sale value is below the stamp duty value,
the stamp duty value may be substituted as the sale consideration.
Set-off of losses, non-residents and business assets are outside its scope.
This is a calculator, not tax advice on your transaction. The rates, index and limits were checked on
26 September 2026 against the Income Tax Department's published Cost Inflation Index table and its
capital gains guidance. Confirm your position with your chartered accountant before filing.
Content reviewed by Mr. Chintan Bavishi (LinkedIn).