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Crypto Tax Calculator India 2026

Instant estimate of your VDA tax liability under Section 115BBH and TDS under Section 194S of the Income-tax Act.

Indicative estimate only — excludes surcharge, does not account for multiple transactions, and is not a substitute for filing advice. Consult a tax advisor or counsel for your actual return.

How VDA taxation actually works in India

Section 115BBH of the Income-tax Act, 1961 taxes gains on the transfer of a virtual digital asset at a flat 30% (plus applicable cess and surcharge), regardless of the holding period and regardless of whether the taxpayer would otherwise be taxed at a lower slab rate. No deduction is allowed for any expenditure except the cost of acquisition, and losses cannot be set off against any other income — including gains from other VDA transactions — or carried forward to subsequent years. Section 194S requires the buyer (or the exchange, for exchange-facilitated transactions) to deduct TDS at 1% of the consideration where the transaction value crosses the prescribed threshold.

Frequently Asked Questions

Can I offset crypto losses against my salary or other income?
No. Section 115BBH ring-fences VDA losses — they cannot be set off against income from any other head, and cannot be carried forward to future years.

Is TDS an extra tax on top of the 30%?
No. TDS under Section 194S is a prepayment withheld at the time of the transaction. It is adjusted against your final tax liability when you file your return — you can claim credit for it.

Does this calculator account for surcharge?
No — surcharge depends on your total income slab and is not included in this estimate. The figure shown is tax plus 4% cess only.

Read the underlying analysis

This calculator accompanies VDA Taxation in India: The 30% Flat Rate, 1% TDS, and the Income-tax Act 2025 Transition. For enforcement context, see Crypto Tax Notices in India: Section 148A, Block Assessment, and the 2026 Enforcement Reality and Section 509 Crypto Reporting from April 2026 and India’s Path to the OECD CARF in 2027. For the compliance side (FIU-IND, AML), see the FIU-IND registration self-check. For the broader legal picture, see the Cryptocurrency & VDA Law in India practice page.