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Tax Calculation on Cryptocurrency Earning with Example

Cryptocurrency tax calculation: Cryptocurrency is a new digital assistant of today's era

Due to cryptocurrencies' popularity and profit gains, the government imposed a 30% cryptocurrency and NET-like virtual digital assets (VDAs). In which there is no relaxation on tax.


In this 2022 budget announcement, Indian cryptocurrencies were quite disappointing. And different questions started looking for answers. Is crypto tax applied on profit or loss? Is there a tax on crypto gifts or not? Here are the Answers to all questions.


What are the Virtual digital assets and NET:

For income tax purposes, the government has named it Virtual Digital Assets. VDA means any information, number, token, or code that can be read as a cryptographic means or else electronically transferred, stored and traded.


VDA definition includes non-fungible tokens (NFT), which are units of unique data stored in blockchains or different forms whose authenticity can be accessed by anyone. Around 1500 all virtual currencies under this regime.


Does it mean that cryptocurrency made legal in India?

NO, the government used word virtual digital asset not cryptocurrency while making announcement. So, it is not made legal in India and for the discouragement of cryptocurrency that’s the reason of imposing high tax on crypto.

taxability of cryptocurrency









How to calculate Crypto tax?

30% tax is imposed on all types of income earned from virtual digital assets because of its additional income source. From this example, you could try to understand?

For example, a person invests 2 lakhs in a cryptocurrency and sold it for 4 lakhs. So, the total profit was 2 lakhs.

Person has total taxable income: 2 lakhs

Income from VDA transfer: 2 lakhs

Tax applicable in the above case:

Tax Liability on VDA – 30% on 2 lakh = Rs 60000

1 % TDS on all cryptocurrency’s transactions will be applied

So, from the above example it is concluded that 30 percent tax applicable on all crypto transactions from 1st April 2022.


Will You have to pay Tax on both gains and losses from crypto?

No. any loss after transferring the crypto assets was not forwarded and considered any other income. In the same fiscal year, you can offset losses against profits resulting from the transfer of cryptocurrency assets, nevertheless.

A man has total taxable income of 5 lakh. A Person investing on Ethereum and Bitcoin and 5 lakhs gained on the sale of Bitcoin and 2 lakh loss when sold Ethereum. So, that person can adjust their loss from the profit of crypto assets. This means 30% taxed will be applicable on 3 lakh transactions. Loss can be adjustable in this way. Tax Accountability in the above example:

Tax liability on 30% - VDA on 3 lakhs = 90000

The losses cannot be set off if the profit gains from different asset classes. For example- you make a profit from crypto and loo from mutual funds, then you cannot settle the loss.

Will crypto gifts be taxable or not?


If you profit by trading crypto gifts, you have to pay Tax. This means Tax will be payable if you are generated profit from the crypto gift.

Do I need to pay Tax on holding cryptocurrency?

No, Tax will be only applied when you sell the digital assets. However, on the transactions, 1 % TDS will be applicable.


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