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NRI Selling Property in India 2025: Tax Rules Explained

Are you a Non Resident Indian or NRI selling property in India? It is a big step. You are likely moving on to new chapters. This sale involves money, and money means rules. When you sell property, the government wants to know. They also want their share of the profit. This share is called tax for nri selling property in india. It sounds complicated. Therefore, we will break it down into simple pieces. You need to understand three main things: TDS deduction for nri, capital gain tax on sale of property in india, and your final nri filing of income tax return. Many NRIs miss these steps. You do not have to be one of them. We are here to help you navigate these tax implications for nri selling property in india.


The First Big Rule: NRI Selling Property in India TDS

When you sell your property, the buyer does not pay you the full amount right away. Why? Because the government wants to make sure it gets its tax money first. This is where TDS on sale of immovable property by nri comes in. TDS means Tax Deducted at Source.

What is TDS and Why Must the Buyer Deduct It?

Think of it this way. Imagine you sell a house for ₹1 crore. The tax department tells the buyer, "Hold on. Before you give the full ₹1 crore to the NRI seller, you must take out some tax money and give it to us." The buyer acts like a temporary tax collector. Consequently, the buyer is responsible for making the tds deduction for nri. The property is immovable, so this rule is very strict.

The Current TDS Rate on Sale of Property by NRI

The tds rate on sale of property by nri is not a fixed percentage. It depends on how long you held the property.

  • If you held the property for less than 24 months: This is called a Short Term Capital Gain. The current TDS rate is usually 30% of the sale price.
  • If you held the property for 24 months or more: This is called a Long Term Capital Gain. The current TDS rate is usually 20% of the sale price.

This tax is deducted from the total sale amount, not just the profit. Therefore, this often leads to a large amount of money being held back.

Getting a Lower TDS Certificate

Do you see a problem with the high TDS rate? You only owe tax on your profit, not the entire sale value. For example, if you bought a house for ₹80 lakhs and sold it for ₹1 crore, your profit is ₹20 lakhs. If the buyer deducts 20% of the ₹1 crore (₹20 lakhs), they have deducted all your profit!

You can apply for a Lower or Nil Deduction Certificate from the Income Tax department. This is done by filing Form 13. By using this, you tell the tax office, "Look, my actual tax is much lower than 20% or 30%. Please tell the buyer to deduct less." This is a crucial step to improve your cash flow after the sale.

The Buyer's Duty: Form 27Q Filing

The buyer must also do something after deducting the tax. They have to deposit the TDS with the government. Then, they have to give you a certificate. They do this by filing a statement called Form 27Q filling. This form is proof that the tax was deducted from your sale and paid to the government. You need this Form 27Q to claim credit for the TDS when you file your own nri filing of income tax return.


Understanding Capital Gains Tax for NRI

The money you make as profit from selling the property is called Capital Gain. The government taxes this profit. This is the real capital gain tax for nri.

Short Term vs. Long Term Capital Gain on Property

The tax rules change based on how long you kept the property.

  • Short Term Capital Gain (STCG) on Property: If you sell the property within 24 months (two years) of buying it, the gain is "short term." The profit is added to your other Indian income. It is then taxed at your applicable tax slab rates, which can be as high as 30% plus cess.
  • Long Term Capital Gain (LTCG) on Sale of Property: If you sell the property after holding it for more than 24 months, the gain is "long term." Long term capital gain tax for nri is fixed at 20% (plus a small health and education cess). This is often better than the high STCG rates.
How Is Capital Gains Tax Calculated on Sale of Property?

To figure out your profit, you need a simple formula.

  • Sale Value (The money you sold it for)
  • Minus (–) Cost of Acquisition (The money you paid to buy it)
  • Minus (–) Cost of Improvement (Money spent on big additions like a new floor)
  • Equals (=) Capital Gain

This calculation is simple for STCG. However, for LTCG, you get a special benefit called Indexation.

The Power of Indexation

Inflation means money loses value over time. ₹10 today buys less than ₹10 did ten years ago. Because of this, the tax department lets you increase your original cost. This is called Indexation.

  • Indexed Cost of Acquisition = (Original Cost) * (Cost Inflation Index of the Sale Year) / (Cost Inflation Index of the Purchase Year)

By increasing the original cost using the Indexation table, your taxable profit becomes much smaller. Therefore, your final capital gain tax on sale of property in india goes down significantly. You can use an online capital gain tax on sale of property in india calculator to see the benefit. Remember, you must consult a professional to ensure you get the benefit of indexation correctly.

  • A quick note on inheritance:If you are dealing with tax on sale of gifted property in india, the holding period of the previous owner (the person who gifted it) is also included. Your cost of acquisition is generally considered to be the cost incurred by the previous owner.

Smart Ways to Save on Capital Gains Tax

No one wants to pay more tax than necessary. The Indian government gives you ways to save your capital gain tax on sale of property. These are called exemptions. You can claim these by reinvesting your profit.

Section 54: Buying Another Residential House

The most common way to save tax is by buying another residential house in India.

  • Rule: If you have long term capital gain on sale of property (LTCG) from selling a house, you can save tax by buying another house in India
  • Time: You must buy the new property either one year before or two years after the date of sale. Alternatively, you must construct a new house within three years after the date of sale.
  • Benefit: If you spend all the profit (the capital gain) on the new house, your entire tax liability on the sale becomes zero.
Section 54EC: Investing in Specific Bonds

If you do not want to buy another property, you can invest in special government bonds.

  • Rule: : You must invest the capital gain amount in specified bonds issued by the National Highways Authority of India (NHAI) or Rural Electrification Corporation (REC).
  • Time: You must invest this money within six months of the date of sale.
  • Limit:You can invest up to a maximum of ₹50 lakhs in these bonds. These investments are locked in for five years.
Capital Gains Account Scheme (CGAS)

Sometimes you sell the property but have not found the new house to buy yet. You still need to file your nri tax filing on time. The government allows you to deposit the capital gain amount into a special account called the Capital Gains Account Scheme before the tax filing due date. This keeps your claim for the tax exemption alive. Once you find the new property, you withdraw the money from this account for the purchase.


The Final Step: NRI Filing of Income Tax Return

Do not think that because the buyer deducted TDS, your work is done. It is not. You must always file your income tax return in India if you have property income or capital gains.

Why Is Filing Necessary?
  • To Claim Credit for TDS: When the buyer deducts the tax, it goes to the government under your name. You must file a return to show your actual tax liability. You use the Form 27Q to prove the deduction. If the TDS amount (20% or 30% of the sale price) is more than your actual capital gain tax on sale of property (20% of your indexed profit), you will get a refund. You only get this refund by filing a return.
  • To Claim Exemptions: To claim savings under Section 54, 54EC, or by using the CGAS, you must report the transaction in your nri filing of income tax return.
How to Handle the Return

Your nri tax filing will use the correct Income Tax Return Form. You must have your documents ready, including the sale deed, purchase deed, and the Form 27Q provided by the buyer. The process can be technical, but with expert help, it becomes simple.

We understand these rules are complex and can be stressful. We specialize in non resident taxation and can handle the entire process for you. Contact us today to ensure your sale is tax compliant and stress free. You can find more details about our services on our About Us page.



FAQs

The buyer must deduct TDS at 20 percent on long term gains and as per slab rate on short term gains.

Yes, NRIs must file returns to report gains and claim refunds if TDS is higher than actual tax.

Use the formula: Sale price minus indexed cost of purchase equals capital gain. Then apply the tax rate. You can also use a capital gain tax on sale of property in India calculator.

Yes. You can reinvest in property or specified bonds to claim exemptions.

It is the form buyers use to deposit TDS deducted on payments made to NRIs.