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Capital gains tax
Long-term gains (held over 24 months) are taxed at 12.5% plus surcharge and cess; short-term gains at slab rates. Buyers deduct TDS under section 195, commonly on the entire sale consideration unless a certificate is obtained.
Reduce TDS with a lower deduction certificate
- Compute capital gains and tax.
- File Form 13 with the Assessing Officer before the sale registration.
- Give the certificate to the buyer; TDS is then deducted at the stated rate.
Exemptions
- Section 54: reinvest in a residential house in India
- Section 54EC: invest gains in specified bonds
Repatriating the proceeds
Funds credited to the NRO account can be remitted abroad subject to FEMA conditions (generally up to USD 1 million per financial year), after tax payment and with Form 15CA/15CB.
Estimate your numbers in the NRI property TDS calculator and get help at NRI property sale tax.
Rules and repatriation limits are subject to change. Verify on RBI and income tax portals or consult our experts.
Helpful tools & services
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General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.
