Tax on crypto gains in India: 30% plus cess per trade, no loss set-off, 1% TDS
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 30 Oct 2026.India taxes each gain on crypto and other virtual digital assets at 30% plus 4% cess, deducting only the purchase cost. Losses are not set off against gains, so a ₹50,000 gain and a ₹20,000 loss owe ₹15,600. Buyers and exchanges also deduct 1% TDS on the sale value.
₹15,600
30% of ₹50,000 in gains, plus 4% cessIncome-tax Act, 2025, section 194 and section 393(1); Finance Act, 2026 for surcharge and cess (checked 29 Sep 2026). TDS shown at 1% of every sale; below ₹10,000 or ₹50,000 a year some buyers deduct none. An estimate, not tax advice.
| Trade | Sold for | Cost | Gain or loss | Taxed | TDS |
|---|---|---|---|---|---|
| 1 | ₹1,50,000 | ₹1,00,000 | ₹50,000 | ₹50,000 | ₹1,500 |
| 2 | ₹60,000 | ₹80,000 | −₹20,000 | ₹0 | ₹600 |
| Total | ₹30,000 | ₹50,000 | ₹2,100 | ||
| Tax at 30% of ₹50,000 | ₹15,000 |
| Cess at 4% of tax and surcharge | ₹600 |
| Total tax | ₹15,600 |
| Less TDS already deducted | ₹2,100 |
| Still to pay | ₹13,500 |
Surcharge is shown without its marginal relief, which trims it for incomes just above each threshold.
FY 2026-27 · Rates and rules read from the sources listed on this page (the earliest on 30 Oct 2026); they may have changed since.
For each sale or swap, enter what the trade sold for and its cost; press Add a trade for more rows.
Choose your Surcharge on your total income, None unless your income is above ₹50 lakh.
Read Total tax, which is 30% of each gain plus 4% cess, with Left to pay after TDS beside it.
Open Trade by trade to see the gain, the tax and the 1% TDS on every row.
Surcharge and cess follow the Finance Act listed under Sources; press Share result to keep a link.
Crypto, NFTs and similar tokens are "virtual digital assets" in Indian tax law, and they have their own rule, separate from shares, mutual funds and property. This calculator applies that rule trade by trade, so you can see exactly where the tax comes from.
The rule. From 1 April 2026 it sits in section 194 of the Income-tax Act, 2025 (Table, serial number 4), which carried over section 115BBH of the 1961 Act unchanged in substance. Income from transferring a virtual digital asset is taxed at 30%. Only the cost of acquisition is deducted: no exchange fees, gas fees, internet bills or other expenses. The Finance Act, 2026 adds 4% cess on the tax, and surcharge when total income is above ₹50 lakh.
Losses do not help. A loss on one coin cannot reduce the gain on another, cannot reduce any other income, and cannot be carried to next year. So the calculator taxes the sum of the gains and shows, separately, what the losses would have saved if they counted. With a ₹50,000 gain and a ₹20,000 loss, tax is ₹15,600 on the gain; netting would have given ₹9,360.
TDS. Whoever pays you for a virtual digital asset, usually the exchange, deducts 1% of the sale value under section 393(1) of the new Act. It is credited against your tax, and if it is more than the tax, the excess comes back as a refund when you file. The page shows 1% of every sale; small buyers are excused below ₹10,000 or ₹50,000 a year, so your actual TDS may be lower.
What this does not do. It does not pick your surcharge for you, because that depends on your total income; choose the band. It does not apply slab rates, the basic exemption or the rebate, since this income is taxed at its own flat rate. It does not treat crypto received as a gift, airdrop or salary, or crypto held as business stock. It is an estimate, not tax advice.
Gains from transferring crypto and other virtual digital assets are taxed at a flat 30%, plus 4% health and education cess, so 31.2% in all before any surcharge. The rate is the same whatever your slab and under either regime. From 1 April 2026 the rule is in section 194 of the Income-tax Act, 2025.
No. A loss on one virtual digital asset cannot be set off against a gain on another, against salary or any other income, and cannot be carried forward to a later year. Each profitable trade is taxed on its own gain. The calculator shows how much more tax this rule costs compared with netting.
Only the cost of acquisition, meaning what you paid for the asset. Exchange trading fees, gas fees, platform charges, internet and hardware costs are not deductible. That is why the calculator asks only for the sale value and the cost of each trade, and has no box for fees.
The buyer, usually the exchange, deducts 1% of the sale value and deposits it against your PAN under section 393(1) of the Income-tax Act, 2025. The deduction appears in Form 26AS and counts towards your tax. Buyers who are individuals without business income deduct nothing until their purchases pass ₹50,000 in a year.
Only of the TDS. With no gain there is no tax on the trades, so the 1% TDS deducted on the sale value is refundable when you file your return. The loss itself is not refunded, set off or carried forward. On a ₹40,000 sale at a loss, the refund is ₹400.
The calculator does not apply it. Crypto gains are taxed at their own flat rate under section 194, outside the slab rates, so neither the basic exemption nor the rebate is used here. If your other income is low, check the treatment with a tax adviser before filing.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Crypto Tax Calculator and anybody who knows can answer. No account needed.
Also works as: Crypto Tax Calculator India · VDA Tax Calculator.
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