Cost Inflation Index

Complete Cost Inflation Index (CII) chart from 2001-02 to 2026-27 for calculating indexed cost of acquisition and capital gains.

Indexed Cost of Acquisition Calculator

Calculate indexed cost of acquisition for capital gains using Cost Inflation Index

Purchase Cost (₹) ⓘ

Year of Purchase ⓘ

Year of Sale ⓘ

Sale Price (₹) ⓘ

* Indexation benefit is available for assets held for more than 24 months (36 months for certain assets).

What is Cost Inflation Index?

Cost Inflation Index (CII) is a measure of inflation used to calculate the indexed cost of acquisition of capital assets. It is notified by the Central Board of Direct Taxes (CBDT) every year under the Income Tax Act, 1961.

Purpose: To adjust the purchase price of an asset for inflation
Base Year: 2001-02 (CII = 100)
Applicable: For long-term capital gains (LTCG) calculation
Benefit: Reduces taxable capital gains by inflating the cost

How to Use CII?

Formula:

Indexed Cost = Purchase Cost × (CII_{Sale Year} / CII_{Purchase Year})

Example:

Purchased in 2010-11 (CII = 167) for ₹10,00,000

Sold in 2026-27 (CII = 363)

Indexed Cost = 10,00,000 × (363/167) = ₹21,73,653

* This reduces the taxable capital gain significantly.

Cost Inflation Index