Rates checked against Income-tax Act, 2025
How much tax do I pay on crypto in India?
A ₹500,000.00 crypto gain on ₹1,500,000 of other income costs ₹156,000.00 in tax, 31.2% of the gain (tax year 2026-27). That is 30% of the gain plus 4% cess on it, and it is the same at any other income until total income passes ₹5,000,000, where a surcharge starts.
Tax on a crypto gain by income, tax year 2026-27
₹500,000
- Tax on a ₹100,000 gain
- ₹31,200.00
- Tax on a ₹500,000 gain
- ₹156,000.00
- Tax on a ₹2,500,000 gain
- ₹785,200.00
₹1,500,000
- Tax on a ₹100,000 gain
- ₹31,200.00
- Tax on a ₹500,000 gain
- ₹156,000.00
- Tax on a ₹2,500,000 gain
- ₹780,000.00
₹4,500,000
- Tax on a ₹100,000 gain
- ₹31,200.00
- Tax on a ₹500,000 gain
- ₹156,000.00
- Tax on a ₹2,500,000 gain
- ₹954,720.00
₹12,000,000
- Tax on a ₹100,000 gain
- ₹35,880.00
- Tax on a ₹500,000 gain
- ₹179,400.00
- Tax on a ₹2,500,000 gain
- ₹897,000.00
₹25,000,000
- Tax on a ₹100,000 gain
- ₹39,000.00
- Tax on a ₹500,000 gain
- ₹195,000.00
- Tax on a ₹2,500,000 gain
- ₹975,000.00
| Taxable income | Tax on a ₹100,000 gain | Tax on a ₹500,000 gain | Tax on a ₹2,500,000 gain |
|---|---|---|---|
| ₹500,000 | ₹31,200.00 | ₹156,000.00 | ₹785,200.00 |
| ₹1,500,000 | ₹31,200.00 | ₹156,000.00 | ₹780,000.00 |
| ₹4,500,000 | ₹31,200.00 | ₹156,000.00 | ₹954,720.00 |
| ₹12,000,000 | ₹35,880.00 | ₹179,400.00 | ₹897,000.00 |
| ₹25,000,000 | ₹39,000.00 | ₹195,000.00 | ₹975,000.00 |
One flat rate, then surcharge and cess
Section 115BBH of the 1961 Act, carried into the Income-tax Act, 2025, taxes gains on virtual digital assets at a flat 30%: no deduction other than the cost of acquisition is allowed, and how long you held the coin changes nothing. A surcharge is added once total income passes ₹5,000,000 (10%), ₹10,000,000 (15%) and ₹20,000,000 (25%), with marginal relief, and 4% health and education cess goes on the tax plus surcharge.
The formula
gain = what you sold for − the cost of acquisition you enter; no other deduction (whether a buy fee counts toward that cost is unsettled)
tax = gain × 30%
plus a surcharge on that tax once total income passes ₹5,000,000, with marginal relief
plus 4% cess on the tax and surcharge
Questions
What is the tax on crypto in India?
A flat 30% on the gain under section 115BBH of the 1961 Act, carried into the Income-tax Act, 2025, plus 4% cess, whatever your income or how long you held. A ₹500,000.00 gain costs ₹156,000.00 in tax year 2026-27. A surcharge is added only once total income passes ₹5,000,000.
Does holding crypto longer reduce tax in India?
No. India taxes a crypto gain at the same 30% plus 4% cess whether you held the coin for a day or for years.
Can I set off crypto losses in India?
No. A crypto loss can't be set off against any other income, including gains on other crypto, and it can't be carried forward.
Are exchange fees deductible in India?
Not as a separate deduction. India allows no deduction other than the cost of acquisition, so a fee to sell doesn't reduce the tax; whether a fee paid to buy counts toward that cost is unsettled. The calculator takes off only the cost you enter, so leaving the buy fee out gives the cautious figure.
Is this tax advice?
No. It estimates the tax on one sale. It leaves out state and local tax, other gains and losses in the same year, and your other deductions and credits. Check your figures with a tax professional before you file.
An estimate for one sale, not tax advice. Rules change and your situation may differ; check with a tax professional before you file.