Bitcoin Tax in India (2026)

Flat crypto rateResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

India taxes income from transferring a virtual digital asset at a statutory rate of 30 percent. The rule applies whether the virtual digital asset is treated as a capital asset or not.

Regime: Flat crypto rate
Framework: Section 115BBH (2022)
Losses: The statute disallows setoff of virtual digital asset transfer losses against other income, and disallows carrying those losses forward.

Frequently asked questions

What is India's bitcoin tax rate?

Section 115BBH states that income from transferring a virtual digital asset is taxed at 30 percent.

Can crypto losses reduce other Indian income?

The statute says that no setoff of loss from transfer of a virtual digital asset is allowed against income computed under any provision of the Act.

Can Indian crypto losses be carried forward?

The statute expressly says that such a loss is not allowed to be carried forward to succeeding assessment years.

Sources

Income Tax Department: Tax on income from virtual digital assets

Buying is the other question: how to buy bitcoin in India covers exchanges, payment methods and legality for residents.