Cost Inflation Index for Financial Year 2025-26

Introduction

The Cost Inflation Index (CII) helps taxpayers account for inflation while calculating eligible long-term capital gains on certain capital assets. For Financial Year 2025-26, the Cost Inflation Index is 376. Using the correct CII value can help determine the indexed cost of acquisition and calculate taxable capital gains more accurately under the applicable income tax provisions.

Cost Inflation Index for Financial Year 2025-26

The Cost Inflation Index for Financial Year 2025-26 is 376, with FY 2001-02 considered as the base year with a Cost Inflation Index of 100. The CII helps taxpayers adjust the acquisition cost of eligible capital assets for inflation while calculating applicable long-term capital gains.

Latest Update: Cost Inflation Index for FY 2026-27

The Central Government has notified the Cost Inflation Index (CII) for Financial Year 2026-27 at 384 through Notification No. 85/2026 dated 15 July 2026. The notification has been issued under Section 72(8)(a) of the Income-tax Act, 2025 and applies to Tax Year 2026-27 from 1 April 2026 and subsequent tax years.

Readers looking for the latest CII can refer to our complete year-wise Cost Inflation Index table.

Learn more about the Cost Inflation Index for capital gain calculation and understand its meaning, calculation, and year-wise CII values.

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