Tools / Crypto tax calculator India
Crypto Tax Calculator India
By BtcMedia Research · Updated
For FY 2026-27 (Tax Year 2026-27, 1 April 2026 – 31 March 2027). Computes tax on a profitable sale of a virtual digital asset (VDA): 30% flat tax + 4% health & education cess, and shows the 1% TDS already deducted as a credit. Budget 2026 did not change these rates.
Your transaction (₹)
Result
- Taxable gain
- Income tax @ 30%
- Health & education cess @ 4%
- Total tax
- TDS deducted (1% of sale)
- Net tax payable
- Cash left after fees & tax
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<p style="font-size:12px">Calculator by <a href="https://btcmedia.news/tools/crypto-tax-calculator-india/">BtcMedia crypto tax calculator India</a></p>How the calculation works
- Gain = sale value − cost of acquisition. No other deduction (fees, GST, gas) is allowed.
- Tax = 30% of the gain. If the result is a loss, tax is ₹0 and the loss cannot be set off or carried forward.
- Cess = 4% of the tax. Total = tax + cess (31.2% of the gain).
- TDS = 1% of the sale value, deducted by the buyer or exchange. It is credited against your total tax. Trade often? See how 1% TDS adds up across many trades.
- Net payable = total tax − TDS. A negative figure means TDS exceeds the tax on this trade; any excess is adjusted against your overall liability or refunded when you file your return.
Worked example
You buy Bitcoin for ₹1,00,000 and sell it for ₹1,50,000, paying ₹1,000 in exchange fees.
Gain = ₹1,50,000 − ₹1,00,000 = ₹50,000 (the ₹1,000 fee is not deductible).
Tax = 30% × ₹50,000 = ₹15,000; cess = 4% × ₹15,000 = ₹600; total = ₹15,600.
TDS deducted by the exchange = 1% × ₹1,50,000 = ₹1,500.
Net tax still payable = ₹15,600 − ₹1,500 = ₹14,100. Cash left = ₹1,50,000 − ₹1,00,000 − ₹1,000 − ₹15,600 = ₹33,400 profit.
If instead you sold at ₹80,000: loss of ₹20,000, tax ₹0, but ₹800 TDS is still deducted and can be claimed as a credit/refund in your return. The ₹20,000 loss cannot reduce tax on any other gain.
FAQ
What is the tax rate on crypto in India for FY 2026-27?
Income from the transfer of a virtual digital asset (VDA) is taxed at a flat 30%, plus 4% health and education cess on that tax (an effective 31.2% before any surcharge). From 1 April 2026 the rule sits in Section 194 (Table Sl. No. 4) of the Income-tax Act, 2025; it was Section 115BBH of the Income-tax Act, 1961. The rate is the same whatever your income slab and however long you held the asset.
Did Budget 2026 change crypto tax?
No change to the rate, TDS or loss rules. The Finance Act 2026 added penalties for reporting entities (such as exchanges) that fail to file crypto-asset transaction statements under Section 509 of the Income-tax Act, 2025: ₹200 per day of failure and ₹50,000 for inaccurate information, effective 1 April 2026.
Can I deduct exchange fees or GST from my crypto gains?
No. Only the cost of acquisition is deductible. Trading fees, GST on fees, gas fees, internet or hardware costs are not deductible from VDA income. This calculator shows your fees separately so you can see your real cash result, but it does not subtract them from the taxable gain.
Can I set off crypto losses?
No. A loss on one VDA cannot be set off against gains on another VDA, against any other income, or carried forward to later years. Each profitable transfer is taxed on its own.
What is the 1% TDS on crypto?
Under Section 194S of the 1961 Act (Section 393(1), Table Sl. No. 8(vi) of the 2025 Act), the buyer or the exchange deducts 1% of the sale consideration when you sell or swap a VDA. It does not apply if aggregate consideration in the year is ≤ ₹50,000 for a "specified person" (broadly, individuals/HUFs without business income or under the audit turnover limits) or ≤ ₹10,000 for others. The TDS is not an extra tax: it appears in your Form 26AS/AIS and is credited against your final tax liability.
Is cess charged on the TDS?
No. TDS is a flat 1% of the sale value. The 4% cess is calculated on your income tax liability when you file your return.
Is surcharge included?
No. If your total income exceeds ₹50 lakh a surcharge can apply on top of the 30% tax, and the cess is then charged on tax plus surcharge. This calculator assumes no surcharge; consult a chartered accountant if your income is above that level.
Developers: the maths behind this calculator is open source (MIT) as inr-crypto-tax on GitHub, with tests. Check what you know with the crypto tax quiz or browse what's new.
Sources
- Income-tax Act, 2025 — Section 194 (Table Sl. No. 4: 30% on income from transfer of VDA)
- Income-tax Act, 2025 — Section 393 (Table Sl. No. 8(vi): 1% TDS on VDA consideration), Income Tax Department
- Income-tax Act, 1961 — Section 115BBH, Income Tax Department
- Income-tax Act, 1961 — Section 194S, Income Tax Department
- FAQs on Budget 2026 (Finance Bill 2026), Income Tax Department
Rules checked October 2026 against the Income-tax Act, 2025 (in force from 1 April 2026) and the Finance Act 2026.
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Last updated . We log every material change. Spot an error? See our corrections policy.
- Added a free embed (iframe) version for blogs and finance sites, with credit link.
- Linked to the new 1% TDS on crypto calculator and guide.
Not tax advice. This calculator is an educational estimate for a single resident individual's VDA sale. It ignores surcharge, your other income, business-income treatment, gifts, airdrops, staking/mining income and VDA-to-VDA swap valuation. Confirm your liability with a chartered accountant before filing.
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