Cost Inflation Index Lookup
Look up any year's CII and compute the indexed cost of acquisition for long-term capital gains — indexation factor, indexed cost and inflation uplift, live.
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Indexed cost — step by step
Base year 2001-02 = 100Get your capital gains computed & ITR filed by a CA
We calculate indexation, LTCG and the best regime under Budget 2024, then file accurately.
Disclaimer: Indicative estimate. CII values are notified by the CBDT. Actual capital gains tax depends on asset type, holding period, exemptions (54/54EC/54F) and the Budget 2024 changes. Verify with a professional before filing.
Cost Inflation Index — full reference table
The Cost Inflation Index (CII) is notified every year by the Central Board of Direct Taxes (CBDT). It measures inflation for indexing the cost of acquisition of long-term capital assets. The base year was reset to 2001-02 = 100 from FY 2017-18. Here is the complete notified series up to FY 2025-26.
| Financial Year | Assessment Year | Cost Inflation Index |
|---|
How indexation works
Indexation inflates your original purchase cost to today's rupee value so you are only taxed on the real gain, not the part caused by inflation. The formula is simply the ratio of the two years' CII applied to your cost.
Find both CIIs
Look up the CII for the year you bought the asset and the year you sold it, from the notified table.
Indexation factor
Divide the sale-year CII by the purchase-year CII. This factor is how much prices rose in between.
Indexed cost
Multiply your original cost by that factor: Indexed cost = Cost × CII(sale) ÷ CII(buy).
Real LTCG
LTCG = Sale price − indexed cost. Only this inflation-adjusted gain is taxed (20% with indexation, where eligible).
Key terms explained
Base year
The reference year against which the index is set to 100. Since FY 2017-18 the base year is 2001-02. For assets bought before 1 Apr 2001, the Fair Market Value as on 1 Apr 2001 is taken as the cost.
Long-term capital gain (LTCG)
Gain on a capital asset held longer than the qualifying period (e.g. 24 months for immovable property). LTCG on such assets was taxed at 20% with indexation; Budget 2024 introduced a 12.5% rate without indexation.
Indexation
Adjusting the purchase cost upward using the CII so that inflation is not taxed. It reduces taxable gain and therefore the tax, but under Budget 2024 it applies only to eligible pre-23 Jul 2024 assets.
Grandfathering
Protecting historical gains from a new rule. For listed equity, gains up to 31 Jan 2018 were grandfathered; for property, the pre-23 Jul 2024 20%-with-indexation option preserves the older, often lower, tax outcome.
Questions people ask
Short answers on Cost Inflation Index (CII) Lookup. Tap a question to open it.
01What is the Cost Inflation Index?
A number notified by the government each financial year that measures inflation for capital gains purposes. It is used to index the cost of a capital asset so that only the real, inflation-adjusted gain is taxed. The base year is 2001-02 with an index of 100.
02Is indexation still available?
Only in limited cases. For transfers on or after 23 July 2024, long-term capital gains are generally taxed at 12.5% without indexation. Resident individuals and HUFs selling land or building acquired before 23 July 2024 may choose the lower of 12.5% without indexation or 20% with indexation.
03How is indexed cost calculated?
Indexed cost = original cost × CII of the year of transfer ÷ CII of the year of acquisition. For an asset acquired before 1 April 2001, you may substitute the fair market value as on 1 April 2001 as the cost.
04Can improvement costs be indexed too?
Yes. Each improvement is indexed separately using the CII of the year in which that expenditure was incurred. Improvements made before 1 April 2001 are ignored if you adopt the 2001 fair market value.
05Does indexation apply to debt mutual funds or bonds?
No. Gains on specified debt mutual funds bought on or after 1 April 2023 are taxed at slab rates as short-term gains regardless of holding period, with no indexation benefit.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.