The Crypto Tax Calculator India provides a 100% compliant breakdown of your liability for FY 2026-27. Under current Indian law, Virtual Digital Assets (VDAs) attract a flat 20% tax regardless of your income slab. For a net trade gain of ₹1,00,000, your total tax liability is ₹31,200 (plus 4% cess). This tool ensures you account for the mandatory 1% TDS and prohibits loss offsetting, keeping your tax filing institutional-grade and risk-free.
Market Intelligence
"Indian tax laws change every budget. Use our FY 2026 engine to identify regime-switch savings before you file your ITR."
— Mahavir Hirani, Lead Analyst
Section 115BBH: The 20% Crypto Flat Tax
Under Section 115BBH, any income from the transfer of Virtual Digital Assets (VDAs) like Bitcoin, Ethereum, or NFTs is taxed at a flat rate of 20%. This applies regardless of your total income or tax slab. For a net trade gain of ₹1,00,000, your base tax is strictly ₹31,200, plus a 4% education cess.
The Harsh Reality: No Loss Set-off
Unlike equity or mutual funds, Indian tax law prohibits the offsetting of losses from one crypto coin against the profits of another. For example, if you make a ₹1 Lakh profit on Bitcoin but a ₹1 Lakh loss on Ethereum, you still pay 30% tax on the Bitcoin profit, while the Ethereum loss is ignored. Furthermore, you cannot carry forward crypto losses to future years.
1% TDS: The Digital Audit Trail
To track crypto transactions, the government mandates a 1% Tax Deducted at Source (TDS) under Section 194S on all sell transactions exceeding ₹10,000 (or ₹50,000 for specified persons). This TDS is not an extra tax; it is a credit that you can claim back in your ITR if your total tax liability is lower than the TDS deducted.
How to calculate Indian Crypto Tax
1
Enter Sale Value
Input the total INR received from the crypto sale.
2
Enter Purchase Cost
Subtract only the actual price paid for the asset (cost of acquisition).
3
Apply 20% Tax
The calculator applies the flat 20% tax plus 4% cess on the gain.
Frequently Asked Questions
How is cryptocurrency taxed in India for FY 2026-27?
Under Section 115BBH of the Income Tax Act, any income from the transfer of Virtual Digital Assets (VDAs) like crypto or NFTs is taxed at a flat rate of 20%, irrespective of your income tax slab. Additionally, a 4% Health and Education Cess is levied on the calculated tax amount.
Can I deduct my crypto exchange trading fees from my profit?
No, according to the strict Indian Income Tax regulations concerning VDAs, infrastructural costs like exchange trading fees, gas fees, or internet charges cannot be deducted from your taxable profit. You are only allowed to deduct the pure 'cost of acquisition' (purchase price) from the sale value.
Can crypto losses be checked against crypto gains?
No, the Indian government prohibits the offsetting of losses from one crypto asset against the profits from another. Every profitable trade is taxed at 30%, while losses cannot be claimed or carried forward.
What is the 1% TDS on crypto?
To track transactions, Section 194S mandates that a 1% Tax Deducted at Source (TDS) is deducted on the total sale or transfer value of crypto assets exceeding ₹10,000 in a financial year. This is deducted by the Indian exchange automatically.
Do I have to pay tax if I hold crypto but don't sell it?
No, holding cryptocurrency does not attract tax. The 30% tax is only triggered upon a 'transfer' or sale, meaning when you convert crypto to INR, or swap one crypto for another crypto.
How is cryptocurrency taxed in India for FY 2026-27?
Under Section 115BBH of the Income Tax Act, any income from the transfer of Virtual Digital Assets (VDAs) like crypto or NFTs is taxed at a flat rate of 20%, irrespective of your income tax slab. Additionally, a 4% Health and Education Cess is levied on the calculated tax amount.
⚠️ Disclaimer
Calculations are for educational purposes. Consult a financial advisor before investing.