Cost Inflation Index (CII) Table & Indexed Cost Calculator
The Cost Inflation Index is notified every year by the CBDT under section 48 of the Income-tax Act. It inflates the purchase price of a long-term capital asset so that only the real gain — not the inflation component — is taxed. The base year is FY 2001-02 with an index of 100; the index for FY 2025-26 is 376.
Formula
Indexed cost of acquisition = Cost of acquisition × CII of the year of transfer ÷ CII of the year of acquisition (or FY 2001-02 if acquired earlier, taking the fair market value as on 1 April 2001 as cost). The same formula applies to the cost of improvement using the CII of the year in which the improvement was made.
Recent CII values
- FY 2019-20 — 289
- FY 2020-21 — 301
- FY 2021-22 — 317
- FY 2022-23 — 331
- FY 2023-24 — 348
- FY 2024-25 — 363
- FY 2025-26 — 376
The full table from 2001-02 is displayed in the tool along with the year-on-year change.
Worked example
A plot bought in FY 2012-13 for ₹25,00,000 is sold in FY 2025-26 for ₹75,00,000. Indexed cost = 25,00,000 × 376 ÷ 200 = ₹47,00,000. Indexed long-term gain = 75,00,000 − 47,00,000 = ₹28,00,000, taxed at 20% = ₹5,60,000. Without indexation the gain is ₹50,00,000 taxed at 12.5% = ₹6,25,000. Here indexation saves ₹65,000, so a resident individual would opt for it.
When indexation still applies
After the Finance (No. 2) Act 2024, indexation is no longer available for most assets transferred on or after 23 July 2024. The exception is land or building acquired before that date by a resident individual or HUF, who may compute tax at 20% on the indexed gain if it is lower than 12.5% on the unindexed gain. Indexation is also used for assets transferred before 23 July 2024 and, in some cases, for computing the cost under section 55.
Bookmark this page — the table is updated as soon as the CBDT notifies the index for the new financial year, usually in May or June.
Frequently Asked Questions
What is the CII for FY 2025-26?
The Cost Inflation Index for FY 2025-26 (AY 2026-27) is 376, notified by CBDT Notification 70/2025. The index for FY 2024-25 was 363.
Which year CII do I use for property bought before 2001?
Use the index of FY 2001-02 (100) and take the fair market value as on 1 April 2001 (or the actual cost, whichever is higher, subject to the stamp duty value cap) as the cost of acquisition.
Is indexation available on gold or mutual funds now?
No. For transfers on or after 23 July 2024, indexation is withdrawn for all assets except land or buildings acquired before that date by resident individuals/HUF, where it is an optional 20% route.
How is CII decided?
The CBDT notifies it based on 75% of the average rise in the Consumer Price Index (Urban) for the preceding year, so the index increases every year.
Disclaimer: This tool is for general information and estimation only. Tax rates and rules change — verify with official sources or a professional before acting. Read full disclaimer.