Tax

Crypto Portfolio Value in INR: Tax Rules for Indian Investors

DesiUtils Team·12 April 2026·7 min read
This article is for informational purposes only and does not constitute financial, legal, or tax advice. Consult a qualified professional for your specific situation.

If you hold crypto on an international exchange, many platforms default to showing your account balance in US Dollars, though this can vary by platform and account settings.

The USD/INR rate moves every single day. On a day when Bitcoin stays flat, your portfolio value in rupees can still shift by thousands simply because the rupee weakened or strengthened against the dollar. Most crypto investors do not account for this. They check their dollar balance, feel good or bad about it, and move on without ever seeing the full picture in their actual currency.

This matters more than it sounds. Your tax liability in India is calculated in rupees. Your real purchasing power is in rupees. And when you eventually convert or withdraw, the exchange rate on that day determines what you actually take home.

Why Most Tools Fall Short for Indian Investors

Many global portfolio trackers are USD-first and may require manual currency switching to see your holdings in rupees. Domestic exchanges like CoinDCX and WazirX show your INR value, but only for coins you hold on their platform. If you are spread across multiple exchanges, you are often stuck doing mental math or maintaining your own spreadsheet.

A Simpler Way: Search Any Coin, See the INR Value Instantly

We built the Crypto Portfolio Calculator on DesiUtils to solve exactly this problem.

Search for any coin by name or ticker. Select it, enter how many you hold, and the tool shows your current value in both ₹ and $ using prices refreshed on demand with short server-side caching. Add as many coins as you need and see your total portfolio value in rupees at the bottom.

No login. No account. No data stored anywhere. Everything runs in your browser.

It is particularly useful if you hold coins on platforms where your balance is shown in dollars. You get an accurate rupee equivalent without having to check the exchange rate separately.

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Crypto Portfolio CalculatorCheck your crypto portfolio value in INR

The Tax Part: What Every Indian Crypto Holder Should Know

India has one of the clearest and strictest crypto tax frameworks in the world. Here is what the law says as of April 12, 2026.

Since the Finance Act 2022, cryptocurrencies are treated as Virtual Digital Assets, or VDAs. Under Section 115BBH of the Income Tax Act, profits from selling, swapping, or spending them are taxed at a flat 30%, plus applicable surcharge and 4% health and education cess. This applies regardless of how long you held the asset. There is no short-term versus long-term distinction like there is with stocks or mutual funds.

A few things that catch investors off guard

  • You cannot offset losses. Section 115BBH disallows setting off losses from one VDA against gains from another, or against any other income. Losses also cannot be carried forward.
  • 1% TDS applies on transfers. Under Section 194S, a 1% Tax Deducted at Source applies when crypto transfers exceed ₹10,000 in a financial year for most payers, or ₹50,000 for specified persons under CBDT Circular 13/2022. Indian exchanges often handle this automatically. For offshore platforms, depending on the transaction structure, TDS compliance may not always be handled for you.
  • Crypto-to-crypto swaps are taxable. Swapping Bitcoin for Ethereum counts as a transfer under Section 115BBH. Tax can arise even if you never convert back to rupees.
  • You must file under Schedule VDA. From FY 2022-23 onward, crypto income is reported in the dedicated Schedule VDA section of your return. This is commonly part of ITR-2 when treated as capital gains, or ITR-3 when treated as business income, depending on your facts. Reporting is transaction-wise, not just a single total.

What This Means Practically

Tracking your portfolio value in INR regularly is the foundation for accurate tax calculation when you eventually sell.

Your gain is generally calculated as:

Sale Price (in ₹) - Cost of Acquisition (in ₹)

If you bought Bitcoin when 1 BTC = ₹20 lakh and sold when 1 BTC = ₹55 lakh, your taxable gain is ₹35 lakh. At 30%, that is ₹10.5 lakh in tax before cess and surcharge.

Keeping a record of your holdings in INR at regular intervals - not just in dollars - makes this calculation much easier when it is time to file.

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Income Tax CalculatorEstimate your total income tax liability

A Note on This Tool

The Crypto Portfolio Calculator on DesiUtils gives you a quick picture of what your holdings are worth in rupees right now. It is not a tax filing tool and does not store transaction history.

For actual tax calculation and ITR filing, speak to a Chartered Accountant familiar with crypto or use a dedicated tax platform. The information in this post reflects rules in effect as of April 12, 2026. Tax law can change, so verify with a qualified professional before filing.

Sources

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Frequently Asked Questions

How is crypto taxed in India?+
Profits from selling, swapping, or spending crypto (VDAs) are taxed at a flat 30% plus applicable surcharge and 4% health and education cess under Section 115BBH. There is no distinction between short-term and long-term holdings.
Can I offset crypto losses against gains?+
No. Section 115BBH does not allow setting off losses from one VDA against gains from another, or against any other income. Losses cannot be carried forward either.
What is the 1% TDS on crypto?+
Under Section 194S, a 1% TDS applies when crypto transfers exceed a threshold in a financial year. Indian exchanges usually deduct this automatically. For offshore platforms, compliance may vary.
Is swapping one crypto for another taxable?+
Yes. A crypto-to-crypto swap counts as a transfer under Section 115BBH and can trigger tax, even if you never convert back to rupees.
Where do I report crypto income in my ITR?+
Crypto income is reported in the Schedule VDA section of your return. This is commonly part of ITR-2 or ITR-3, depending on whether it is treated as capital gains or business income.