Cost Inflation Index (CII) Table and Indexation Calculator

Cost Inflation Index table and indexation calculator for India

The Cost Inflation Index (CII) is the number the Central Board of Direct Taxes notifies every year so that the cost of a long-term capital asset can be adjusted for inflation before the gain is taxed. The base year is 2001-02, with an index of 100; the cost inflation index for FY 2026-27 is 384, notified on 15 July 2026, and the index for 2025-26 is 376.

This page lists every value from 2001-02 to 2026-27 and works as a cost inflation index calculator: enter when you bought and sold, the cost and any improvement, and it gives the indexed cost of acquisition and improvement, the indexed gain and — for property — whether 20% with indexation or 12.5% without indexation is the lower tax. It uses the same engine as the capital gains tax calculator. It is an informational estimate, not tax advice.

How to use the Cost Inflation Index Table & Indexation Calculator

1. Choose the asset — land or building, or another asset such as gold or unlisted shares.
2. Enter the purchase and sale dates and the cost of acquisition (with the 1 April 2001 value if you bought earlier).
3. Add any cost of improvement and the year it was made.
4. Optionally enter the sale value to see the indexed gain and the tax under both options.
5. Read the indexed cost; the years used are highlighted in the CII table below.

Cost Inflation Index Table & Indexation Calculator features

Indexation formula

Indexed cost of acquisition = cost × CII of the year of sale ÷ CII of the year of purchase (or of 2001-02 for assets bought earlier). Improvements are indexed the same way from the year each was made; improvements before 1 April 2001 are ignored. The indexed gain is the sale value, less transfer expenses, minus the indexed cost and indexed improvement.

Example: land bought in June 2010 (CII 167) for ₹20,00,000, with ₹3,00,000 of improvement in 2015-16 (CII 254), sold in May 2026 (2026-27, CII 384) for ₹80,00,000. Indexed cost = ₹20,00,000 × 384/167 = ₹45,98,802; indexed improvement = ₹3,00,000 × 384/254 = ₹4,53,543; indexed gain ₹29,47,654. At 20% plus 4% cess that is ₹6,13,112, against ₹7,41,000 at 12.5% on the ₹57 lakh unindexed gain — so indexation wins here.

Is indexation still available?

The Finance (No. 2) Act, 2024 cut the long-term rate to 12.5% and removed indexation for transfers on or after 23 July 2024. One exception remains: for land or a building acquired before 23 July 2024, a resident individual or HUF may pay the lower of 12.5% without indexation and 20% with indexation. For gold, unlisted shares, foreign shares and debt funds bought before April 2023, the gain is now taxed at 12.5% without indexation, so the CII is only of historical interest for them.

From 1 April 2026 the Income-tax Act, 2025 applies; the CII is notified under its section 72(8)(a), and the rules above continue under new section numbers — check them with the Income-tax Act 2025 section mapping.

Where the numbers come from

The 2026-27 value (384) is from CBDT Notification No. 85/2026, S.O. 3889(E), dated 15 July 2026, read in the Gazette of India. The earlier values are those in the Income Tax Department’s published table under Notification No. 70/2025 of 1 July 2025, on the 2001-02 base introduced by Notification No. 44/2017. Checked 24 October 2026; the index for 2027-28 will be notified next year.