Direct tax · Reference + calculator
Cost Inflation Index (CII)
CBDT-notified index used to compute the indexed cost of acquisition for long-term capital gains. FY 2025-26 CII is 376; FY 2026-27 CII is 384.
Indexed cost of acquisition calculator
Post the Finance Act 2024 amendment, indexation is available only for immovable property acquired before 23 July 2024, where the taxpayer may choose between 20% tax with indexation or 12.5% without. For most other assets (listed equity, equity funds, gold, debt funds, unlisted shares), indexation has been withdrawn and LTCG is taxed at a flat 12.5%.
Full CII table (Base: FY 2001-02 = 100)
| Financial Year | CII | Financial Year | CII |
|---|
Source. CII for FY 2025-26 notified by CBDT vide Notification No. 70/2025 dated 1 July 2025; FY 2026-27 figure per subsequent CBDT notification. Historical values per Income Tax Department publications. Verify the current year's figure against the latest CBDT notification before filing.
