Crypto advance tax calculator (India)
By BtcMedia Research · Updated · Tax year 2026-27
Sold crypto at a profit this year? The 1% TDS rarely covers the 31.2% tax. If what is left after TDS is ₹10,000 or more, you pay it as advance tax in instalments, not at ITR time. Enter your profit by the period you sold in, and see what to pay by each date and the interest you would owe if you wait.
From real prices: Bought on 1 Apr 2026 at ₹63,62,770 and sold on 28 Oct 2026 at ₹77,36,636: the profit is 17.8% of the sale value, so the 1% TDS pays only 18% of the 31.2% tax. The other 82% is advance tax. Sell more than ₹2,20,241 of it (with no other untaxed income) and you cross the ₹10,000 line.
Your sales, by period (tax year 2026-27)
Enter profit from profitable trades only (losses cannot be set off). The sale value is used for the 1% TDS.
Result
Pay ₹17,027 by the next due date.
| Due date | Paid in total by then | Pay this instalment | |
|---|---|---|---|
| 15 Jun 2026 (15%) | ₹0 | ₹0 | |
| 15 Sept 2026 (45%) | ₹0 | ₹0 | |
| 15 Dec 2026 (75%) | ₹17,027 | ₹17,027 | |
| 15 Mar 2027 (100%) | ₹22,702 | ₹5,676 | |
| 31 Mar 2027 (100%) | ₹22,702 | ₹0 |
- Tax on crypto profit (30% + 4% cess)
- ₹27,702
- Tax on other income
- ₹0
- 1% TDS (credited)
- − ₹5,000
- Tax still due for the year
- ₹22,702
- Share of the tax the TDS paid
- 18%
Interest if you pay no advance tax (estimate)
- Section 425 (old 234C)
- ₹738
- Section 424 (old 234B)
- ₹908
- Total interest
- ₹1,646
Assumptions: individual, resident; crypto held as an investment (capital gains), so each period's profit counts from the next instalment, as in the ITR's period-wise break-up; 30% + 4% cess = 31.2%, no surcharge (up to ₹50 lakh); the interest estimate assumes no advance tax is paid at all, without rounding to ₹100.
Why waiting can cost more than interest
Tax is fixed on the day you sell; a later fall in price does not reduce it. Last tax year Bitcoin's highest close was ₹1,10,73,352 on 6 Oct 2025. By the next instalment date, 15 Dec 2025 (when 75% of the tax was due), it closed at ₹78,41,025, 29% lower. Anyone who sold near the top and put the tax money back into Bitcoin had about a third less to pay the bill with.
The lesson: set the tax aside the day you sell (31.2% of the profit, minus the TDS). The TDS alone is enough only when the profit is under 3.2% of the sale value.
Prices: Bitstamp BTC/USD × ECB USD/INR daily closes, to 28 Oct 2026.
The rules, section by section
| s.404 (old 208) | Advance tax applies only if the year's tax after TDS is ₹10,000 or more. Gazette p.432 |
|---|---|
| s.403(3) (old 207) | A resident aged 60+ with no business or professional income does not pay advance tax. Gazette p.432 |
| s.405 (old 209) | Tax that will be deducted at source (such as the 1% TDS on crypto) is subtracted from advance tax. Gazette p.432 |
| s.408 (old 211) | 15% by 15 June, 45% by 15 September, 75% by 15 December, 100% by 15 March; anything paid by 31 March still counts as advance tax. Gazette p.434 |
| s.425 (old 234C) | Interest on each instalment's shortfall: 3% for the first three, 1% for March. No interest on a shortfall caused by capital gains if their tax is paid in the remaining instalments or by 31 March. Gazette p.447-448 |
| s.424 (old 234B) | Paid under 90% of the year's tax? 1% a month (or part of a month) on the shortfall from 1 April. Gazette p.445-446 |
All old-to-new section numbers: crypto tax sections in the new Income-tax Act.
FAQ
Do I have to pay advance tax on crypto gains?
Yes, if your total tax for the year after the 1% TDS is ₹10,000 or more (Income-tax Act 2025, s.404). A resident aged 60+ with no business income is exempt (s.403(3)). Example: a ₹5,00,000 sale with ₹88,790 profit leaves ₹22,702 after TDS, so advance tax applies.
I sold after 15 September. Do I owe interest for the June and September instalments?
No, if the profit is a capital gain (crypto held as an investment). Section 425(4) says no interest is charged on a shortfall caused by capital gains if their full tax is paid in the remaining instalments or by 31 March. That is why the ITR asks for gains split by period. The simplest safe route: pay the whole tax on a gain by the next due date after you sell.
Does the 1% TDS count towards advance tax?
Yes, TDS is subtracted from advance tax (s.405). But it covers the whole tax only when your profit is below 3.2% of the sale value (1 ÷ 31.2). Bought on 1 Apr 2026 at ₹63,62,770 and sold on 28 Oct 2026 at ₹77,36,636: the profit is 17.8% of the sale value, so the 1% TDS pays only 18% of the 31.2% tax. The other 82% is advance tax.
What interest do I pay if I skip advance tax?
Two kinds. Section 425 (old 234C): 3% on the shortfall at 15 June, 15 September and 15 December, and 1% at 15 March. Section 424 (old 234B): if you paid under 90% of the year's tax, 1% a month on the shortfall from 1 April. In the example above, paying nothing until July costs about ₹1,646 in interest.
What if I trade crypto as a business?
The rate is still 30% plus cess, but assume the capital-gains relief in s.425(4) does not help you: estimate the year's income from the start and pay 15/45/75/100% by each date. The 60+ exemption does not apply either.
How do I pay advance tax?
On the income tax e-filing portal, open e-Pay Tax, pick the tax year and choose "Advance Tax" as the payment type. Pay by net banking, UPI or debit card and keep the challan (CIN): you enter it in your ITR.
Sources: Income-tax Act, 2025 (Gazette), s.403-410, 424-425 · Income Tax Department: e-Pay Tax · Prices: Bitstamp BTC/USD × ECB USD/INR daily closes. Rules checked against the Gazette on 30 October 2026.
Not tax advice. An educational estimate. Ask a chartered accountant about your own case.
Related: Crypto tax calculator · 1% TDS calculator · Tax calendar (.ics) · Schedule VDA in your ITR
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- Tool launched: crypto advance tax calculator. Instalments of 15/45/75/100% under Income-tax Act 2025 s.408 (old 211) after the 1% TDS, the ₹10,000 and 60+ rules (s.403-405), the capital-gains relief in s.425(4) applied per period, and interest if you skip (s.425/424, old 234C/234B). Real-price example and last year's peak-to-due-date fall.