Loss Set-Off & Carry Forward Calculator
Calculate how capital losses, business losses, and house property losses can be set off against income in India. Shows allowable set-off for the current year and carry-forward balance.
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How to use this calculator
- 1
STCL (short-term capital loss) can be set off against both STCG and LTCG in the same year.
- 2
LTCL (long-term capital loss) can ONLY be set off against LTCG — not against STCG or other income.
- 3
House property loss can be set off against salary/other income up to ₹2 lakh per year. Remaining carries forward 8 years.
- 4
Non-speculative business loss can offset any income except salary. Speculative loss can only offset speculative income.
Frequently asked questions
Can I set off capital loss against salary income?
No. Capital losses (both STCL and LTCL) CANNOT be set off against salary income. They can only be set off against capital gains: STCL can offset both STCG and LTCG; LTCL can only offset LTCG. If not fully absorbed in the current year, capital losses carry forward for 8 years (but only against capital gains, not salary).
How much house property loss can I set off against salary?
You can set off house property loss against salary income (or any other head of income) up to a maximum of ₹2 lakh per year. This limit applies under both old and new regimes for let-out properties. Any excess loss above ₹2L carries forward for 8 years and can be set off against house property income in future years.
Loss Set-Off & Carry Forward Calculator India — Capital Loss, HP Loss, Business Loss
How to use the loss set-off & carry forward
Use this loss set-off & carry forward to how capital losses, business losses, and house property losses can be set off against income in india. Enter your values above and get your result in seconds. The tool is free, works on all devices, and keeps your data private — nothing is stored or shared.
How the loss set-off & carry forward works
The loss set-off & carry forward calculator uses standard formulas used in financial planning, budgeting, and investment decisions. Enter your inputs, and the tool calculates the result instantly in your browser. No server-side processing means your data stays on your device. Results update in real time as you change inputs.
Summary of set-off rules in India
STCL: Can offset STCG + LTCG. Carry forward 8 years (only vs capital gains). LTCL: Can only offset LTCG. Carry forward 8 years. House property loss: Set off against any income (max ₹2L/year). Carry forward 8 years vs HP income. Business loss (non-speculative): Offset any income except salary. Carry forward 8 years. Speculative loss: Only vs speculative gains. Carry forward 4 years. Remember: Must file ITR on time to carry forward losses.
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Results are estimates for informational purposes only and do not constitute professional financial, medical, legal, or technical advice. Read full disclaimer →