Cost Inflation Index & Indexed Cost
CII table from 2001-02 to Tax Year 2026-27 (384) and the indexed cost of land or a building, comparing 12.5% without and 20% with indexation.
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The Cost Inflation Index (CII) for Tax Year 2026-27 is 384 (CBDT Notification No. 85/2026 dated 15 July 2026, under Section 72(8)(a) of the Income Tax Act, 2025); it was 376 for FY 2025-26. This page lists the CII for every year from 2001-02 (base year, 100) and works out the indexed cost of land or a building. For transfers on or after 23 July 2024, indexation matters only to a resident individual or HUF selling land or a building acquired before that date, who pays the lower of 12.5% without indexation and 20% with indexation.
Use the Cost Inflation Index & Indexed Cost
Indexed cost and tax on land / building
Indexation Result
The Cost Inflation Index is notified by the CBDT every year to adjust the cost of a capital asset for inflation (indexation). The base year is 2001-02 = 100. The latest index is 384 for Tax Year 2026-27. Indexed cost = cost × CII of the year of transfer ÷ CII of the year of acquisition (or of 2001-02, if the asset was acquired earlier).
Cost Inflation Index table, 2001-02 to 2026-27
Up to FY 2025-26 the index is notified under Section 48, Explanation (v) of the Income Tax Act, 1961; from Tax Year 2026-27 under Section 72(8)(a) of the Income Tax Act, 2025.
| Financial year / Tax year | Cost Inflation Index |
|---|---|
| Tax Year 2026-27 | 384 |
| FY 2025-26 | 376 |
| FY 2024-25 | 363 |
| FY 2023-24 | 348 |
| FY 2022-23 | 331 |
| FY 2021-22 | 317 |
| FY 2020-21 | 301 |
| FY 2019-20 | 289 |
| FY 2018-19 | 280 |
| FY 2017-18 | 272 |
| FY 2016-17 | 264 |
| FY 2015-16 | 254 |
| FY 2014-15 | 240 |
| FY 2013-14 | 220 |
| FY 2012-13 | 200 |
| FY 2011-12 | 184 |
| FY 2010-11 | 167 |
| FY 2009-10 | 148 |
| FY 2008-09 | 137 |
| FY 2007-08 | 129 |
| FY 2006-07 | 122 |
| FY 2005-06 | 117 |
| FY 2004-05 | 113 |
| FY 2003-04 | 109 |
| FY 2002-03 | 105 |
| FY 2001-02 (base year) | 100 |
- Transfers on or after 23 July 2024: long-term capital gains are taxed at 12.5% without indexation (Section 112 of the 1961 Act; Section 197 of the 2025 Act).
- Exception: a resident individual or HUF selling land or a building (or both) acquired before 23 July 2024 pays the lower of 12.5% without indexation and 20% with indexation. Other sellers and other assets get no indexation.
- Long-term: land or a building is long-term when held for more than 24 months (36 months for transfers before 1 April 2017). A short-term gain is taxed at slab rates without indexation.
- Acquired before 1 April 2001: the cost may be taken as the fair market value on 1 April 2001 (for land or a building, not more than its stamp duty value on that date), indexed from CII 100. Improvements made before 1 April 2001 are ignored.
- Inherited or gifted property: the previous owner's cost is used. Courts have allowed indexation from the year the previous owner acquired it; the department's view can differ, so check the position for such cases.
- Transfers before 23 July 2024: long-term gains on land or a building were taxed at 20% with indexation only; this calculator shows that figure for such dates.
Sources: CBDT Notification No. 85/2026 (CII 384 for Tax Year 2026-27) on incometaxindia.gov.in; Notification No. 70/2025 (CII 376 for FY 2025-26); Finance (No. 2) Act, 2024 (12.5% rate and the 23 July 2024 option for resident individuals / HUFs); Income Tax Act, 2025 Sections 72 and 197. Verify the current notification on incometaxindia.gov.in before filing.
Frequently Asked Questions
What is the Cost Inflation Index for Tax Year 2026-27?
Which property sales can still use the indexed cost from the CII table?
How is indexed cost of acquisition calculated?
What if the property was bought before 1 April 2001?
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