Crypto Tax Calculator India 2026

Calculate your 30% flat tax on Bitcoin and crypto profits under Section 115BBH. Free tool for Indian investors.

Calculate Your Crypto Tax

Enter your buy price, sell price, and quantity to calculate tax under Indian law.

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Enter buy price, sell price, and quantity to see your tax calculation.

Crypto Tax Rules in India 2026

India introduced specific crypto tax laws from FY 2022-23 under the Finance Act 2022. Here is what every Indian investor needs to know.

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Section 115BBH

Flat 30% tax on all virtual digital asset (VDA) gains. No deductions except cost of acquisition. No tax slabs apply.

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1% TDS (Section 194S)

Tax Deducted at Source on every crypto sale above Rs 10,000/year. Deducted automatically by exchanges. Claimable as refund in ITR.

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No Loss Set-Off

Crypto losses cannot be offset against income from salary, stocks, or other sources. Cannot be carried forward to future years.

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Schedule VDA

All crypto transactions must be disclosed under Schedule VDA in ITR-2 or ITR-3. Mandatory from FY 2022-23 onwards.

Full Breakdown of Crypto Tax in India

Tax Rate30% flat (no slabs)
Applicable fromFY 2022-23 (AY 2023-24) onwards
Deductions allowedOnly cost of acquisition (purchase price)
Not deductibleExchange fees, internet charges, hardware costs
TDS rate1% on sale value above Rs 10,000/year
Loss carry-forwardNot permitted
Gifts / airdropsTaxed at 30% on fair market value when received
Crypto-to-crypto tradesEach trade is a taxable event

How to Pay Crypto Tax in India -- Step by Step

  1. 1
    Download Your Trade History

    Export all crypto transactions from your exchange (CoinDCX, Binance, OKX etc.) for the financial year (April 1 to March 31). Most exchanges provide a CSV tax report in the settings section.

  2. 2
    Calculate Profit on Each Trade

    For every sale, subtract the purchase price from the sale price and multiply by quantity. Only profitable trades attract 30% tax. Use the calculator above for each trade.

  3. 3
    Check TDS Already Paid

    Log in to Form 26AS on the Income Tax portal (incometaxindiaefiling.gov.in) to see all TDS deducted by your exchange under Section 194S. This is the 1% already paid on your behalf.

  4. 4
    Pay Advance Tax If Needed

    If your total crypto tax liability exceeds Rs 10,000 in a year, you must pay Advance Tax in instalments (by June 15, September 15, December 15, and March 15). Late payment attracts interest under Section 234B and 234C.

  5. 5
    File ITR with Schedule VDA

    Report all crypto profits in Schedule VDA when filing your ITR. Use ITR-2 (capital gains) or ITR-3 (business income). Mention each VDA transaction with acquisition cost, sale price, and profit. Deadline: July 31 for non-audit cases.

TDS Refund -- Can You Get It Back?

Yes, you can get TDS refunded if the total tax you owe is less than the TDS already deducted. This happens when:

  • You made a loss on crypto (no tax owed, but 1% TDS was deducted anyway)
  • Your total income is below the basic exemption limit (Rs 3 lakh under new regime)
  • TDS was deducted at source but your actual 30% tax on profit is lower than TDS paid
How to claim TDS refund:

File your ITR before July 31. Show the TDS deducted in Schedule VDA. The Income Tax department will process your refund within 3 to 6 months if you have a valid bank account linked to your PAN. Track your refund on the IT portal under "Refund/Demand Status".

Which ITR Form for Crypto in India?

For Traders

ITR-3

For business or professional income

  • Required if crypto trading is your primary business
  • Allows deduction of business expenses (equipment, internet)
  • Subject to audit if turnover exceeds Rs 1 crore
  • More complex -- consider a CA for this

ITR-1 (Sahaj) does not have Schedule VDA and cannot be used for crypto income. Always use ITR-2 minimum if you have any crypto transactions.

Best Exchanges for Auto TDS Deduction

Indian exchanges registered with FIU-IND are legally required to deduct 1% TDS on your behalf and file TDS returns. This protects you from compliance risk.

Recommended for India

CoinDCX

  • FIU-IND registered -- legally compliant in India
  • Automatically deducts 1% TDS on every sale and deposits with IT department
  • TDS shows up in your Form 26AS within 30 days
  • Provides annual tax report (trade history CSV) for ITR filing
  • Supports UPI, NEFT, IMPS for INR deposits

SmartViewAI may earn a referral commission if you sign up via our CoinDCX link. This does not affect our editorial stance.

Crypto Tax India -- Frequently Asked Questions

How much tax on Bitcoin profit in India?

Bitcoin profits are taxed at a flat 30% rate in India under Section 115BBH of the Income Tax Act 2022. There is no sliding scale or slab rate for crypto -- it is always 30% regardless of income level. Additionally, 1% TDS is deducted at source on every crypto sale above Rs 10,000 per year. You cannot claim deductions such as exchange fees or internet charges against crypto gains.

What is TDS on crypto in India?

TDS (Tax Deducted at Source) on crypto in India is 1% deducted from every sale transaction exceeding Rs 10,000 in a financial year. Indian exchanges like CoinDCX deduct this automatically and deposit it with the government under your PAN. You can see TDS deducted in your Form 26AS. If your total tax liability is lower than the TDS paid, you can claim a refund by filing your ITR.

Can I offset crypto losses in India?

No. Under Section 115BBH, crypto losses cannot be set off against any other income including salary, business income, or gains from stocks and mutual funds. Crypto losses also cannot be carried forward to future years. This is one of the strictest crypto tax rules in the world. Each crypto trade is evaluated independently and only gains are taxable.

How to file crypto tax return in India?

You must report all crypto transactions under Schedule VDA (Virtual Digital Assets) in your ITR. Use ITR-2 if you treat crypto as capital gains, or ITR-3 if as business income. Download your trade history from your exchange (CoinDCX provides a tax report), calculate profit on each trade at 30%, and report it in Schedule VDA. The deadline is July 31 for individuals without audit. You can also use a CA or crypto tax software to help.

Track Unrealized Gains and Tax Exposure in Real Time

SmartViewAI connects to your exchange via read-only API and shows live unrealized gains, realized profits this year, and estimated tax liability -- all before you make a trade.

Disclaimer: This calculator is for informational purposes only and does not constitute legal or financial advice. Tax rules may change. Always consult a qualified Chartered Accountant (CA) for personalized advice. The 30% rate and 1% TDS information is based on the Finance Act 2022 and amendments known as of July 2026. SmartViewAI is not a tax professional or a SEBI-registered advisor.