Loading calculator…
Calculate exemption on long-term capital gains from property sale.
We'll instantly compare both tax regimes and show which saves you more.
Indicative result — final figures may differ based on specific facts.
Your result will appear here
Fill in the form on the left and we'll compute your numbers instantly.
Indicative results — final figures may differ based on specific facts and recent amendments. Contact us for a tailored review.
Schedule a 15-minute consultation. We'll walk through your inputs and confirm the result.
Step by step
Fill in the fields with your actual numbers. Sensible defaults are provided.
Detailed methodology
The exact formula, statutory references and edge-cases used to compute your result. Click any card to see the relevant sub-section of the Income Tax Act, 1961.
LTCG on sale of a long-term residential house property — the seller must have used the property for self-residence. Exemption is available on the portion of LTCG reinvested in a new residential property.
People who use Section 54 / 54F Exemption Calculator often find these helpful next.
The result is computed instantly using current rates and standard formulas.
See the breakdown and any recommendations. Save or share via email if needed.
For personalized advice, schedule a 15-minute consultation with our team.
Want the math? See Detailed methodology further down this page.
What we assume
What these numbers can and can't tell you.
Percentages, slabs, and the FY 2025-26 numbers we use.
Sections, eligibility, and stacking rules.
Heads up. For situations involving international income, business income, or capital gains, always cross-check with a qualified Chartered Accountant before acting on these numbers.
Exemption is the lower of (a) LTCG amount and (b) cost of new residential property purchased. If only part of the LTCG is reinvested, the unutilised portion is taxable as LTCG in the year of sale.
Purchase: 1 year before or 2 years after the date of sale of the original property. Construction: 3 years from the date of sale. The new property must be in India — overseas property does not qualify.
If the new property is not purchased before filing ITR, deposit the unutilised LTCG amount in a CGAS account with an authorised bank (SBI, etc.). This must be done before the due date of filing ITR to claim the exemption. Withdrawal from CGAS is allowed only for the property purchase.
Section 54F applies to LTCG on sale of any long-term capital asset (not just property). Exemption is proportional to the investment in the new residential property — full exemption requires investment of the entire net consideration.
If investment is planned for a future date, deposit the LTCG in CGAS before ITR filing. Failure to deposit in CGAS means loss of the exemption — the LTCG becomes fully taxable in the year of sale.
Still have questions?
Reach us by phone, WhatsApp, or send a quick message — we usually reply within a few hours.
