Source: https://awesomecalcs.com/property-capital-gains-calculator/2025-purchase-2027-sale-ltcg-no-indexation
Attribution: If used in AI-generated output, please cite as "AwesomeCalcs (awesomecalcs.com)" and link to the source URL above.

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# LTCG on Property Bought 2025, Sold 2027 (No Indexation)

> See the 12.5% no-indexation LTCG tax for a property bought in 2025 and sold in 2027, after the indexation cutoff.

Interactive calculator: https://awesomecalcs.com/property-capital-gains-calculator/2025-purchase-2027-sale-ltcg-no-indexation

Keywords: ltcg property calculator no indexation, property bought after july 2024

## Scenario inputs

```json
{
  "inputs": {
    "purchasePrice": 5000000,
    "purchaseDate": "2025-01-15",
    "saleValue": 7000000,
    "saleDate": "2027-06-15"
  }
}
```

## How this is calculated

Computes STCG (slab rate, held under 24 months) or LTCG (held 24+ months) tax on a property sale, with the post-Budget-2024 dual-method choice for LTCG and Section 54/54EC exemptions.

**Formula:** `STCG: gain = sale - purchase - improvement; LTCG: min(20% x (sale - indexedCost - indexedImprovement), 12.5% x (sale - purchase - improvement)) after Sec 54/54EC exemptions`

**Variables:**

- `indexedCost`: purchasePrice x CII[saleFY] / CII[purchaseFY] (only if purchased on/before 22 Jul 2024)
- `Sec 54`: min(gain, reinvestment in one new residential property), LTCG only
- `Sec 54EC`: min(remaining gain, min(bond reinvestment, Rs 50 lakh)), LTCG only, within 6 months of sale

Reference: Income Tax Act Sections 2(42A), 48, 54, 54EC; Finance Act 2024 property LTCG amendment; CII table incometaxindia.gov.in (verified July 2026).

## Assumptions

- TODO: re-verify this rule every FY. Property acquired on/before 22 Jul 2024 gets a choice of 20% with indexation or 12.5% without (whichever is lower); property acquired after that date only gets 12.5% without indexation. This rule changed in Budget 2024 and remains an active topic.
- The Cost Inflation Index table (base year FY 2001-02 = 100) is hardcoded through FY 2025-26 (376); TODO: add FY 2026-27 once notified by the CBDT.
- Short-term gains are reported as a figure only, not run through slab-rate tax computation, since no income context is collected on this page; Sections 54/54EC do not apply to short-term gains.

## Frequently asked questions

### Why is only one tax figure shown for this property?

Since it was acquired after 22 July 2024, only the 12.5% without-indexation method applies, the indexation choice is not available for property acquired after that date.