Quick Reference

Cost Inflation Index (CII)

Official CII table 2001-02 to 2025-26 with an indexed cost calculator for capital gains.

Indexed Cost Calculator

Purchase Year (FY)

Sale / Transfer Year (FY)

Original Purchase Cost (₹)

Note: Indexation benefit is available for assets acquired before 23 July 2024 (Budget 2024 change). For assets sold on/after 23 July 2024, LTCG on land/building is taxed at 12.5% without indexation (or 20% with indexation for pre-23 July 2024 transfers — whichever is lower, if transitional benefit applies).

Cost Inflation Index (Base Year: 2001-02 = 100)

Financial Year

CII

2001-02

100

2002-03

105

2003-04

109

2004-05

113

2005-06

117

2006-07

122

2007-08

129

2008-09

137

2009-10

148

2010-11

167

2011-12

184

2012-13

200

2013-14

220

2014-15

240

2015-16

254

2016-17

264

2017-18

272

2018-19

280

2019-20

289

2020-21

301

2021-22

317

2022-23

331

2023-24

348

2024-25

363

2025-26(tentative)

376

For general guidance only. Consult your CA for advice specific to your situation.