Capital gains exemption calculator
Sold a house, land or shares? See how much of the gain a new home or capital gains bonds can make tax-free, and the tax you save.
- Sections 82, 85, 86
- ₹10 crore and ₹50 lakh caps
- Free, no sign-up
Get the dates right
Each exemption has deadlines, and missing one brings the tax back. Our experts plan the purchase with you.
Questions people often ask
I haven't bought the house yet. What now?
Deposit the unspent gain (or sale price, for section 86) in the Capital Gains Account Scheme before your return's due date, and buy or build within the time limit.
Can I use both a house and bonds?
Yes. Together they can exempt up to the whole gain. Bonds are only for gains from land or buildings.
Three ways to save the tax
Reinvest the gain.
- Sold a house: buy or build another (section 82).
- Sold anything else: put the sale price into a house (section 86).
- Sold land or a building: up to ₹50 lakh in bonds within 6 months (section 85).
Last reviewed 9 October 2026. The rules in this calculator come from these official sources.
- Section 82: profit on sale of a residential house, Income-tax Act, 2025 Income Tax Department
- Section 86: investment in a residential house, Income-tax Act, 2025 Income Tax Department
- Section 85: investment in certain bonds, Income-tax Act, 2025 Income Tax Department
Common questions
What replaced sections 54, 54F and 54EC?
From tax year 2026-27, the Income-tax Act, 2025: section 82 (old 54), section 86 (old 54F) and section 85 (old 54EC). The rules are largely the same.
How much can a new house exempt?
Selling a house: the gain, up to the new house's cost. Selling anything else: the gain × cost of the new house ÷ net sale price. The cost counts up to ₹10 crore.
What are capital gains bonds?
Bonds from NHAI, REC and other notified issuers, bought within 6 months of selling land or a building. Up to ₹50 lakh, locked in for 5 years.
When must I buy the new house?
Within 1 year before or 2 years after the sale, or build it within 3 years.
Can I buy two houses?
Under section 82, once in your life, if the gain is ₹2 crore or less.
What if I own other houses?
Section 86 (selling something other than a house) isn't available if you owned more than one house, besides the new one, on the sale date.
