Calculator  ·  Income Tax  ·  Section 112

Capital Gains on PropertyLong-term (LTCG)

Dixit Legal  ·  Lucknow High Court  ·  Indicative estimate

When you sell land or a building you have held for the long term, the profit is taxed as long-term capital gain. This calculator gives an indicative figure at the current flat rate of 12.5% (plus 4% health & education cess) on the gain, for a resident seller, without indexation.

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Estimate the LTCG tax

Purchase price, plus cost of improvement and transfer expenses.

Property acquired on or before 22 July 2024 may optionally use the older 20%-with-indexation method if it works out lower.

Estimated LTCG tax (incl. 4% cess)

₹0

Enter the sale price and cost above to see the estimate.

Section 112, Income-tax Act, 1961. Long-term capital gains on land or building (held more than 24 months) are taxed at a flat 12.5% without indexation, plus a 4% health & education cess. For property acquired on or before 22 July 2024, a resident individual or HUF may instead opt for 20% with indexation if that produces a lower tax (grandfathering). Surcharge may apply at higher income levels.

Indicative only — verify with us. This shows the flat 12.5% figure only. It does not compute indexation, exemptions (such as Sections 54, 54F or 54EC), the actual cost where inheritance or gift is involved, or any surcharge. The real liability can be materially lower once these are applied.

How this works

For land or a building, the holding period that makes a gain "long-term" is more than 24 months. The taxable gain is broadly the sale price less the cost of acquisition (including improvement and transfer costs). Under the current law the long-term gain is taxed at a flat 12.5% without indexation, and a 4% cess is added on top of the tax.

The 20%-with-indexation option for older property

If the property was acquired on or before 22 July 2024, a resident individual or HUF has a choice: pay 12.5% without indexation, or fall back to the earlier method of 20% with indexation — and pay whichever is lower. Indexation lifts the cost using the Cost Inflation Index, which reduces the taxable gain, so for property bought many years ago the 20%-with-indexation figure is often the lower one.

This calculator does not compute the indexed figure, because that needs the Cost Inflation Index for the relevant years and the exact acquisition details. Where your property is from that earlier period, the indexation route may save tax — we can compute it for you and tell you which method is better.

Before you rely on this

Capital-gains tax on property is one of the areas where exemptions make the biggest difference. Reinvesting in a residential house (Sections 54 / 54F) or in specified bonds (Section 54EC) can reduce or defer the tax substantially. Inherited and gifted property carries the previous owner's cost and holding period. None of that is reflected here — treat the output as a first look only.

Selling land or a building?

Dixit Legal can compute your exact capital-gains liability under both methods, check the exemptions you can claim, and advise on reinvestment to reduce the tax — before you sign.

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This calculator provides general information only, current as of 3 July 2026, and is not legal advice or a solicitation. The figure is indicative, based on the flat 12.5% rate under Section 112 plus 4% cess, and does not compute indexation, exemptions, surcharge, the cost of inherited or gifted property, or subsequent changes in law. Using it does not create an advocate–client relationship. Please verify any figure with counsel before acting. Prepared with AI assistance and reviewed for publication by Dixit Legal.