← All tools
Cost Inflation Index
CII for every financial year since the 2001-02 base year, used to index the cost of long-term capital assets.
As of FY 2025-26
| Financial year | CII |
|---|---|
| 2001-02 | 100 |
| 2002-03 | 105 |
| 2003-04 | 109 |
| 2004-05 | 113 |
| 2005-06 | 117 |
| 2006-07 | 122 |
| 2007-08 | 129 |
| 2008-09 | 137 |
| 2009-10 | 148 |
| 2010-11 | 167 |
| 2011-12 | 184 |
| 2012-13 | 200 |
| 2013-14 | 220 |
| 2014-15 | 240 |
| 2015-16 | 254 |
| 2016-17 | 264 |
| 2017-18 | 272 |
| 2018-19 | 280 |
| 2019-20 | 289 |
| 2020-21 | 301 |
| 2021-22 | 317 |
| 2022-23 | 331 |
| 2023-24 | 348 |
| 2024-25 | 363 |
| 2025-26 | 376 |
- Indexed cost = cost × CII of the year of transfer ÷ CII of the year of acquisition (or FY 2001-02, whichever is later).
- For transfers on or after 23 July 2024, indexation is generally not available on long-term capital gains taxed at 12.5%. Resident individuals and HUFs may still choose 20% with indexation on land or buildings acquired before that date.
For illustration only. Please consult your chartered accountant for advice specific to you.
Talk to us