How is crypto taxed in India in FY 2026-27?

Gains from selling crypto and other virtual digital assets (VDAs) are taxed at a flat 30%, plus surcharge if your income is high and 4% cess, whatever your income-tax slab. The Income-tax Act 2025, in force from 1 April 2026, kept the same rules that used to be in section 115BBH.

Can I set off crypto losses?

No. A loss on one coin cannot reduce the tax on a gain from another coin, cannot be set off against salary or other income, and cannot be carried forward to later years. Each profitable sale is taxed on its own.

What is the 1% TDS on crypto?

When you sell crypto, 1% of the sale value is deducted as tax (TDS), even if you made a loss. Indian exchanges deduct it for you. It is not an extra tax: it appears in your Form 26AS and counts against your final tax, or comes back as a refund when you file.

When does 1% TDS not apply?

TDS is not needed if the buyer's total payments for the year stay at or below ₹50,000 (for specified individuals and HUFs) or ₹10,000 (for other buyers). These are TDS limits only. There is no tax-free amount for the 30% tax itself.

Can I deduct exchange fees or GST?

No. Only the cost of buying the crypto can be deducted. Trading fees, GST on those fees, internet costs and other expenses are not allowed, which is why the tax can be a bigger share of what you actually earned.

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Crypto Tax Calculator (India)

30% tax, 1% TDS and no loss set-off. No login, nothing about you is collected.

Bought for (₹)

Sold for (₹)

Exchange fees and GST paid (₹)

Not deductible under the VDA rules.

Losses on other coins this year (₹)

Cannot reduce this tax or be carried forward.

Surcharge (by total income)

TDS deducted on the sale?

Tax on this sale · FY 2026-27

₹15,600

30% on a gain of ₹50,000, plus 4% cess.

TDS already cut

₹1,500

1% of the sale value

Still to pay

₹14,100

after the TDS credit

What you really made

₹28,500

after fees and other losses

Tax vs real profit

54.7%

effective rate

Because fees and other losses do not count, you pay ₹6,708 more than you would if they could be set off (that would be ₹8,892).

Illustrative estimate under India's VDA rules for FY 2026-27 (Income-tax Act 2025). Surcharge depends on your total income. Not tax advice. Check with a chartered accountant before filing.

Your inputs live only in the page address once you change them.

How crypto tax works in India

Tax = 30% × (sale price − cost of buying) + surcharge + 4% cess

Only the purchase cost is deducted. Fees, and losses on other coins, are ignored. The 1% TDS your exchange cuts on each sale is a credit against this tax, so you pay the difference, or get a refund, when you file your return.

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