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Crypto Tax India (30% VDA) Calculator – Section 115BBH Flat 30% Tax & 1% TDS

Calculate India 30% cryptocurrency and NFT tax under Section 115BBH, 1% TDS Section 194S, and understand strict zero loss set-off rules.

Quick Crypto Scenarios Section 115BBH & 194S

⚠️ Under Indian Section 115BBH, crypto losses CANNOT be set off against crypto gains or any other income!

Total Tax Payable (30% + 4% Cess)
₹93,600
Effective Tax Rate: 31.2% Flat
Net Realized Crypto Profit ₹3,00,000
1% Section 194S TDS Deducted ₹5,000
Net In-Hand Profit: ₹2,06,400

How to Use this Calculator & Formula Breakdown

1

Step 1: Input Financial Parameters

Enter total sale consideration and purchase cost of crypto asset.

2

Step 2: Instant Client-Side Computation

View mandatory flat 30% + 4% cess tax calculation and 1% Section 194S TDS deduction.

3

Step 3: Analyze Visual Breakdown & Amortization

Explore live interactive Chart.js donut chart and net in-hand crypto take-home profit.

Mathematical Algorithm & Formula

Crypto Tax Formula: Tax = 30% × [Sale Value - Cost of Acquisition] + 4% Cess (Effective 31.2% flat tax).

Frequently Asked Questions (FAQs)

How is Crypto and Virtual Digital Assets (VDA) taxed in India?

Under Section 115BBH of the Income Tax Act, all income from the transfer of virtual digital assets (Bitcoin, Ethereum, NFTs, etc.) is taxed at a flat rate of 30% plus a 4% health & education cess (effective rate 31.2%).

Can you set off crypto losses against crypto gains?

No! Indian tax laws strictly prohibit setting off losses from one crypto trade against profits from another trade or any other source of income.

What is Section 194S 1% TDS on crypto transactions?

A 1% Tax Deducted at Source (TDS) is levied on the transfer of crypto assets exceeding ₹10,000 in a financial year (or ₹50,000 for specified individuals).

Are expenses like exchange fees, mining electricity, or gas fees tax-deductible?

No. Only the direct cost of acquisition (purchase price) can be deducted. No other expenses, brokerage, or electricity costs are allowed as deductions.