# Cost Inflation Index FY 2026-27: CII 384 and Full Table > Cost inflation index for FY 2026-27 is 384. See the full CII table from 2001-02 and the indexed cost of your property to compare 12.5% and 20% tax. Source: https://trykosh.com/tools/cost-inflation-index-calculator Free tool - Capital gains # Cost Inflation Index (CII) for FY 2026-27 and indexed cost calculator The Cost Inflation Index for FY 2026-27 is 384 (base year 2001-02 = 100). Use it to inflate what you paid for a property to today's terms and see whether indexation lowers your tax. Rules checked 25 October 2026Free - no sign-upRuns in your browser Indexed cost of acquisition INR 57,48,503 Your INR 25 lakh in FY 2010-11 is worth INR 57.49 lakh in FY 2026-27 terms CII FY 2010-11**167** CII FY 2026-27**384** Inflation uplift**129.9%** Purchase cost (FY 2010-11) INR 25,00,000 x CII 384 / CII 167 2.299x Indexed cost INR 57,48,503 Gain without indexation INR 65,00,000 Tax at 12.5% + cess INR 8,45,000 Gain with indexation INR 32,51,497 Tax at 20% + cess INR 6,76,311 Lower of the two INR 6,76,311 Cost Inflation Index, base year 2001-02 = 100 Financial year CII FY 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 2001-02 100 Indexation is now only an option for land or buildings bought before 23 July 2024 and sold by a resident individual or HUF. Tax figures here ignore any basic-exemption set-off. ## Upload your statement and Kosh does this for you. Upload your statements and Kosh keeps a running estimate of the tax on your gains, so March holds no surprises. [Start free](/signup?via=tool-cost-inflation-index-calculator) ## How the cost inflation index calculator works The Cost Inflation Index (CII) is a number the Central Board of Direct Taxes notifies every year to reflect inflation. It starts at 100 for FY 2001-02 and is 384 for FY 2026-27. Dividing the CII of the sale year by the CII of the purchase year tells you how much prices have risen in between, in the tax law's eyes. Indexed cost = purchase cost x CII of the year of sale / CII of the year of purchase. A INR 25 lakh flat bought in FY 2010-11 (CII 167) has an indexed cost of about INR 57.5 lakh in FY 2026-27. Subtracting indexed cost from the sale price gives a smaller, inflation-adjusted gain. Since 23 July 2024 indexation survives only as an option: resident individuals and HUFs selling land or buildings bought before that date can pay 20% on the indexed gain instead of 12.5% on the plain gain. Enter a sale price and the calculator shows both, so you can see which is lower. If you bought before 1 April 2001, the law lets you use the property's fair market value on 1 April 2001 (capped at its stamp duty value on that date) as your cost, indexed from the 2001-02 base of 100. For improvements, each spend is indexed from its own year. Indexed cost = cost x CII(sale year) / CII(purchase year) CII FY 2026-27 384 CII FY 2025-26 376 Base year 2001-02 = 100 ## Worked example: Vikram's plot bought in 2005 Vikram bought a plot near Jaipur for INR 8 lakh in FY 2005-06, when the CII was 117. He is selling it for INR 45 lakh in FY 2026-27. Indexed cost is INR 8 lakh x 384 / 117, about INR 26.26 lakh. His indexed gain is INR 18.74 lakh, taxed at 20% with cess: INR 3,89,867. Without indexation he'd pay 12.5% on INR 37 lakh, INR 4,81,000. Indexation saves him about INR 91,000. Indexed cost of acquisition INR 26,25,641 Your INR 8 lakh in FY 2005-06 is worth INR 26.26 lakh in FY 2026-27 terms CII FY 2005-06**117** CII FY 2026-27**384** Inflation uplift**228.2%** Purchase cost (FY 2005-06) INR 8,00,000 x CII 384 / CII 117 3.282x Indexed cost INR 26,25,641 Gain without indexation INR 37,00,000 Tax at 12.5% + cess INR 4,81,000 Gain with indexation INR 18,74,359 Tax at 20% + cess INR 3,89,867 Lower of the two INR 3,89,867 Indexation is now only an option for land or buildings bought before 23 July 2024 and sold by a resident individual or HUF. Tax figures here ignore any basic-exemption set-off. [Load this example into the calculator ->](?buyFy=2005-06&cost=800000&sale=4500000#calculator) ## Good to know - CII for FY 2026-27 is 384, notified in July 2026. FY 2025-26 was 376 and FY 2024-25 was 363. - Use the CII of the financial year (April to March) in which you bought, not the calendar year. A purchase in February 2010 falls in FY 2009-10. - For inherited property, use the previous owner's cost and the CII of the year they acquired it (or 2001-02 if earlier). - Indexation no longer applies to gold, debt funds or unlisted shares for sales after 22 July 2024, whenever you bought them. ## Frequently asked questions What is the cost inflation index for FY 2026-27? 384\. The base year is FY 2001-02 with an index of 100. For FY 2025-26 the CII was 376, and for FY 2024-25 it was 363. Is indexation benefit still available in 2026? Only for land or buildings bought before 23 July 2024 and sold by resident individuals or HUFs. They may choose 20% tax with indexation or 12.5% without, whichever is lower. All other assets lost indexation from 23 July 2024. Which year's CII do I use for a property bought before 2001? Use FY 2001-02 (CII 100) and take the property's fair market value on 1 April 2001 as its cost, as long as that doesn't exceed the stamp duty value on that date. A registered valuer's report is the usual evidence. Can indexation create a capital loss? It can push the gain to zero or below. Under the 20% option, though, a loss created by indexation can't be set off or carried forward, so the practical result is simply no tax. ## Sources and assumptions - [CBDT notification on Cost Inflation Index](https://incometaxindia.gov.in/) - [Income Tax Department](https://www.incometax.gov.in/) Rules and rates last checked on 25 October 2026. Results are estimates for planning and education, not tax, legal or investment advice. Kosh is an educational financial planning tool by Primedepth Labs. It is not a SEBI-registered investment adviser and does not offer personalised investment advice, hold your money or execute trades. 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