Bitcoin Tax Calculator India (June 2026)
Flat 30% income tax on Bitcoin gains under Section 115BBH, plus 4% cess and 1% TDS on every sale. Enter your numbers below for an instant estimate.
- 30% flat tax
- 4% cess
- 1% TDS on proceeds
Estimate your tax
Enter amount in INR (₹).
Holding period does not affect India tax — Section 115BBH applies a flat 30% regardless of how long you held.
Section 115BBH tax is 30% flat + 4% cess = 31.2% of gain. 1% TDS is withheld on proceeds and credited against this liability. Losses cannot offset other income. Estimate only — consult a qualified tax advisor for filing.
Tax composition by sale scenario
Cash leaving your account at sale time splits into three pieces: base Section 115BBH tax, 4% cess, and 1% TDS on proceeds. TDS is not extra tax — it credits back against your final Section 115BBH bill — but because it is withheld up-front, it dominates cash outflow on low-margin sales.
- 30% base tax
- 4% cess
- 1% TDS (creditable)
All but the last scenario share the same ₹5,00,000 in proceeds. As cost basis rises the gain (and 30% base tax) shrinks, but 1% TDS stays fixed on proceeds — so TDS crowds out cash outflow on thin-margin sales. Your actual tax bill = gain × 31.2% (base + cess); TDS is credited on top of that.
Worked examples
Small retail seller
Mid-size profit taker
High-value disposal
TDS reclaim estimator
Exchanges deduct 1% TDS on every crypto sale. Compare it to your Section 115BBH liability to see how much is refundable when you file ITR-2.
Enter value in Indian rupees (INR).
- Taxable gain
- ₹1,50,000
- 115BBH tax + cess
- ₹46,800
- TDS deducted (1%)
- ₹4,000
- Refundable TDS
- ₹0
- Additional payable
- ₹42,800
Refund is capped at TDS actually deducted. Losses do not reduce Section 115BBH liability but you can still reclaim the full TDS on those sales.
ITR Schedule VDA preview
Preview how a transaction row appears in Schedule VDA of ITR-2 / ITR-3. Each disposal of a virtual digital asset is a separate row.
| Date of acquisition | Date of transfer | Cost of acquisition (INR) | Consideration (INR) | Income from transfer (INR) |
|---|---|---|---|---|
| 2026-04-12 | 2026-11-18 | 2,50,000 | 4,00,000 | 1,50,000 |
| 2026-08-01 | 2027-03-20 | 5,00,000 | 4,80,000 | -20,000(loss) |
| 2026-01-10 | 2026-12-05 | 1,00,000 | 3,50,000 | 2,50,000 |
Losses (negative Income from Transfer) must still be reported but cannot be set off under Section 115BBH(2).
Bitcoin tax — country comparison
| Jurisdiction | Tax year | Headline rate | Allowance | Long-term rule |
|---|---|---|---|---|
| INIndia | FY 2026-27 | 30% flat + 4% cess | None | No benefit — flat regardless of holding |
| UKUnited Kingdom | 2026/27 | 18% basic / 24% higher | £3,000 / year | Same rate — pooled cost basis (Section 104) |
| DEGermany | 2026 | Marginal income rate | €1,000 / year | 0% after >12 months (Section 23 EStG) |
| USUnited States | 2026 | 10–37% short / 0/15/20% long | Standard deduction only | Preferential long-term rate after 1 yr |
How we calculate
- Compute gain = proceeds − cost basis (no fees, no losses offset).
- Apply the flat 30% income-tax rate under Section 115BBH.
- Add 4% health-and-education cess on the tax amount → effective 31.2%.
- Track 1% TDS withheld by the exchange on gross sale value under Section 194S as creditable tax already paid.
- Losses cannot be set off against other income or carried forward.
Last reviewed: June 2026 · Estimate only. Consult a qualified tax advisor before filing.
Section 115BBH at a glance
The four rules that shape every India crypto tax bill — at a glance.
Gains from virtual digital assets are taxed at a flat 30%, no slab, no deductions except cost of acquisition.
Cess is applied on top of the 30% tax, taking the effective headline rate to 31.2%.
Exchanges deduct 1% TDS on gross sale proceeds under Section 194S. Reclaim any excess against your final Section 115BBH liability.
Losses from one VDA cannot offset gains from another VDA, other income, or be carried forward.
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