Crypto / VDA tax calculator
Virtual digital assets are taxed at a flat 30% on the gain — no slab, no rebate, no loss relief. Each disposal is computed standalone.
Taxable gain: ₹40,000
Tax @ 30%: ₹12,000
Cess @ 4%: ₹480
Total tax: ₹12,480
Exchange/transferee withholds ₹1,000 as TDS (s.194S, 1% of proceeds) — credit in your return.
Loss set-off is not allowed. If you have one trade with a ₹50,000 gain and another with a ₹40,000 loss, you pay 30% on the full ₹50,000 — the loss disappears and cannot be carried forward.
The s.87A rebate does NOT apply to VDA tax. Even if your total income is below the rebate ceiling, the 30% VDA tax stands.
Full guide: tax on crypto and VDAs (s.115BBH) →
NOT financial advice - seek advice from a professional for your specific situation
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