Crypto (VDA) Tax Calculator
Tax on gains from crypto and other virtual digital assets: the flat rate on each gain, losses disregarded, and the TDS credited
₹1 lakh of gains is taxed at 30%: ₹31,200 with cess, and the ₹30,000 lost on other sales reduces none of it.
Tax on the gains
₹31,200
- Gains taxed
- ₹1,00,000
- Losses disregarded
- ₹30,000
- TDS deducted (1% of sales)
- ₹3,500
- Still to pay
- ₹27,700
TDS is a credit against your whole tax bill for the year, so any excess reduces the tax on other income.
Each sale
- Sale 1: ₹3,00,000 − ₹2,00,000
- ₹1,00,000
- Sale 2: ₹50,000 − ₹80,000
- -₹30,000
The tax
- Sum of gains (losses ignored)
- ₹1,00,000
- Tax at 30%
- ₹30,000
- Cess at 4%
- ₹1,200
- Tax on the gains
- ₹31,200
- TDS under s.194S (sales over ₹10,000)
- −₹3,500
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How this is calculated
Formula
Tax = 30% × Σ max(sale − cost, 0) × (1 + surcharge) × (1 + cess)
With your numbers
- 1Gain on each salesale − cost₹1,00,000, -₹30,000
- 2Taxablesum of the gains only₹1,00,000
- 3Tax30% + surcharge + cess₹30,000 + ₹0 + ₹1,200 = ₹31,200
- 4TDS1% × total sale value₹3,500
- Virtual digital assets (crypto, NFTs) are taxed under s.115BBH at a flat 30%, however long they were held. Nothing is deducted but the cost of acquisition: no fees or other expenses.
- A loss on one asset cannot be set off against a gain on another, even another crypto asset, nor against any other income, and it is not carried forward.
- The basic exemption limit does not cover these gains, and the 87A rebate is not set against tax on them, so a small gain is taxed even with no other income.
- Surcharge follows the band of your total income, without the 15% cap that applies to share and equity-fund gains. Marginal relief at a band threshold is not applied here.
- Section numbers are the 1961 Act’s, which the Income-tax Act, 2025 renumbers.
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