India Crypto Tax Calculator 2025-26 | Free VDA Tax Estimator
🇮🇳 FY 2025-26 · Section 115BBH · Updated July 2025
India Crypto Tax Calculator
Compute your exact VDA tax liability — 30% flat rate, 1% TDS, GST on fees — all in seconds. No login. No data stored.
Flat Tax: 30% + 4% Cess
TDS: 1% on Transfer
GST on Fees: 18%
No Loss Set-off: Sec 115BBH
Report under: Schedule VDA
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Your Trade Details
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Tax Breakdown
FY 2025-26
Your Gross Profit / Loss
₹ 0
Enter your trade details →
Net Profit
Income Tax
TDS
Income Tax (Sec 115BBH)
30% Flat Tax on Gains₹ 0
4% Health & Education Cess₹ 0
Surcharge (if applicable)₹ 0
TDS & GST
1% TDS on Sale Value₹ 0
GST @ 18% on Fee₹ 0
Summary
Total Tax + TDS + GST₹ 0
Net Amount in Hand₹ 0
Effective Tax Rate0%
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Multi-Trade Aggregator
Add multiple crypto trades. Losses from VDAs cannot be set off against gains per Sec 115BBH — each gain is taxed independently at 30%.
Multi-Trade Summary FY 2025-26
Total Taxable Gains (only profits)
₹ 0
Losses excluded per Sec 115BBH
Aggregate Tax
Total Gross Profit₹ 0
Total Gross Loss₹ 0
Income Tax (30% + Cess)₹ 0
Total TDS (1%)₹ 0
Net Profit in Hand₹ 0
Wasted Losses (can’t offset)₹ 0
⚠️ Under Section 115BBH, losses from VDAs cannot be set off against any other income or carried forward. Every profitable trade is taxed at 30% independently.
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TDS Calculator (Sec 194S)
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TDS Analysis Sec 194S
TDS to be Deducted
₹ 0
1% of transfer value
TDS Details
Transfer Value₹ 0
Threshold Applicable₹ 50,000
TDS Rate1%
TDS Amount₹ 0
Net Received After TDS₹ 0
TDS Status—
💡 TDS applies even if you sell at a loss. The deducted TDS can be claimed as credit in your ITR against actual tax liability.
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GST on Crypto Fees (July 2025+)
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₹100₹1L
GST Impact 18% GST (July 2025)
GST on Fees This Transaction
₹ 0
18% on platform service fee
Fee + GST Breakdown
Base Fee (before GST)₹ 0
CGST (9%)₹ 0
SGST (9%)₹ 0
Total Fee Outgo (Fee + GST)₹ 0
Projected Annual Cost
Monthly GST on Fees₹ 0
Annual GST on Fees₹ 0
⚠️This calculator is for estimation purposes only. Tax laws may change. Consult a qualified Chartered Accountant or tax professional for exact compliance. Surcharge rates may apply for high-income individuals. Undisclosed crypto holdings attract 60% tax under Budget 2025.
📋 India Crypto Tax Rate Reference — FY 2025-26
Transaction Type
Tax Rate
TDS
Deductions Allowed
Selling Crypto (profit)
30% + 4% Cess
1% (Sec 194S)
Cost of acquisition only
Crypto-to-Crypto Swap
30% + 4% Cess
1% on both sides
Cost of acquisition only
Selling at a Loss
No set-off allowed
1% still applies
Cannot carry forward
Crypto Gifted to You (>₹50k)
Slab rate on receipt
No TDS
Gift value = cost of acquisition
Mining Income (on sale)
Slab rate (Business Income)
1% on sale
Business expenses
Staking / Yield Rewards
30% on profits
No TDS on receipt
Cost of acquisition
Airdrop (listed token)
Slab rate at FMV on receipt
No TDS
FMV becomes cost of acquisition
Exchange / Platform Fees
18% GST
—
Not deductible from VDA gains
Undisclosed / Unreported Holdings
60% + Surcharge + Cess
—
None
🔑 Key Tax Rules You Must Know
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No Loss Set-Off
Under Section 115BBH, losses from crypto trades cannot be offset against any other income — not even other crypto gains. Each profitable trade is independently taxed at 30%.
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1% TDS on Every Transfer
A 1% Tax Deducted at Source applies on all VDA transfers exceeding ₹50,000 (₹10,000 for specified persons). TDS applies even on loss-making trades.
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Schedule VDA Mandatory
From FY 2025-26, all crypto gains must be declared under Schedule VDA (Section 158B) in your ITR. Use ITR-2 for capital gains or ITR-3 for business income.
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Global Holdings Taxable
Indian residents must report worldwide crypto holdings. Gains from foreign exchanges like Binance/Coinbase are fully taxable. CARF reporting by April 2027 will enable cross-border data sharing.
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Same Rate for Short & Long Term
Unlike equity, there are NO reduced rates for long-term gains on crypto. Whether held 1 day or 10 years, the rate remains 30% flat on profits.
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GST on Platform Fees
From July 7, 2025, 18% GST applies on crypto exchange and platform service fees — CGST 9% + SGST 9%. This is separate from the 30% income tax on profits.
❓ Frequently Asked Questions
Is cryptocurrency legal in India in 2025? +
Yes. Cryptocurrency is completely legal to buy, sell, hold, and trade in India. It is classified as a Virtual Digital Asset (VDA) under Section 2(47A) of the Income Tax Act. However, it is not legal tender and cannot be used to make payments like the Rupee. Since 2022, it operates under a clear taxation framework governed by Section 115BBH.
What is the exact crypto tax rate in India for FY 2025-26? +
The flat tax rate is 30% on profits from the transfer of VDAs, plus a 4% Health and Education Cess, making the effective rate 31.2%. Additionally, a 1% TDS applies on the sale consideration. From July 2025, an 18% GST also applies to platform and exchange service fees. There is no benefit of long-term capital gain rates — the 30% rate applies regardless of holding period.
Can I set off crypto losses against other income or profits? +
No. Under Section 115BBH, losses from VDA transfers cannot be set off against any other income — not against salary, not against other VDA gains, and not against business income. They also cannot be carried forward to future financial years. This is one of the harshest provisions of Indian crypto tax law and effectively means every profitable trade is taxed independently at 30%.
How does the 1% TDS on crypto work? +
Under Section 194S, a 1% Tax Deducted at Source must be deducted from the sale consideration for every crypto transfer above ₹50,000 per year (₹10,000 for specified persons). On Indian exchanges, this is deducted automatically. For P2P trades, the buyer is responsible for deducting and depositing TDS. The deducted TDS can be claimed as credit while filing your ITR, so it reduces your final tax liability. Importantly, TDS applies even if you sell at a loss.
What expenses can I deduct from crypto gains? +
Under Section 115BBH, the only permissible deduction is the cost of acquisition (i.e., the purchase price of the crypto). No other expenses can be deducted — not trading fees, not internet charges, not platform commissions, not transfer fees. This is unlike traditional capital gains where multiple expenses are deductible.
Do I need to pay tax on crypto received as a gift or airdrop? +
Yes. If you receive crypto as a gift valued above ₹50,000, it is taxed at your income slab rate as “Income from Other Sources.” When you later sell it, the 30% tax applies on the profit (sale price minus fair market value at time of receipt). Airdrops of listed tokens are also taxed at fair market value on the date of receipt. The FMV at the time of receipt becomes your cost of acquisition for future sale calculations.
Is crypto-to-crypto trading taxable? +
Yes, absolutely. Exchanging one cryptocurrency for another (e.g., selling Bitcoin to buy Ethereum) is treated as a transfer and is a taxable event. The gain is calculated based on the fair market value of the received crypto in INR at the time of the exchange, minus the cost of acquisition of the crypto sold. The 30% + 4% cess applies and 1% TDS is applicable on both sides of the trade.
Where do I report crypto gains in my Income Tax Return? +
From FY 2025-26, you must report crypto gains under Schedule VDA (Section 158B) in your ITR. Use ITR-2 if you’re reporting as capital gains, or ITR-3 if treated as business income. You’ll need to provide details like the date of acquisition, date of transfer, cost of acquisition, sale consideration, and profit/loss for each VDA transaction. Filing deadline is July 31, 2026 for non-audit cases.
India Crypto Tax Guide — FY 2025-26 (AY 2026-27)
India’s cryptocurrency taxation framework, introduced in the Union Budget 2022 and updated through Budget 2025, is one of the most clearly defined in Asia. All cryptocurrencies, NFTs, and digital tokens are classified as Virtual Digital Assets (VDAs) under Section 2(47A) of the Income Tax Act, 1961.
The key pillars of crypto taxation in India are governed by Section 115BBH (income tax on VDA gains) and Section 194S (TDS on VDA transfers). From July 2025, GST at 18% was officially extended to crypto exchange and platform services, completing a full-stack tax compliance framework.
How to Calculate Crypto Tax in India
To calculate your crypto tax liability for FY 2025-26:
Identify all taxable events: sales, swaps, spending on goods/services
Calculate gain = Sale Price minus Cost of Acquisition
Apply 30% flat tax on all gains (losses cannot be offset)
Add 4% Health and Education Cess on the computed tax
Account for 1% TDS deducted on each transfer
Add 18% GST on platform/exchange service fees (July 2025 onwards)
File under Schedule VDA in ITR-2 or ITR-3
Surcharge on Crypto Tax in India
High-income individuals may attract surcharge on top of the 30% tax and 4% cess. The surcharge rates are: 10% for income between ₹50L–₹1Cr; 15% for ₹1Cr–₹2Cr; 25% for ₹2Cr–₹5Cr; and 37% for income above ₹5Cr (under the old regime). However, the Finance Act 2022 capped surcharge on VDA income at 15% regardless of total income. This calculator accounts for surcharge on relevant inputs.
