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Tax calculator: Section 115BBJ

Winnings are taxed at a flat 30% plus 4% cess, and losses cannot be set off against them or carried forward. The effect on anyone who trades often is larger than most people expect.

Tax at 30%—
Cess at 4%—
Total tax payable—
Net trading result—
After tax—
Tax as % of net gain—

Uses the treatment described on our tax page: 30% on winnings plus 4% health and education cess, with no set-off or carry-forward of losses. Surcharge (which applies to very large incomes) is not included. This is arithmetic, not tax advice — confirm your own return with a chartered accountant.

How it is calculated

Tax = total winnings × 30%, plus cess of 4% on that tax — 31.2% of winnings in total. Losses reduce your bank balance but not your tax bill, because Section 115BBJ allows no set-off and no carry-forward. That is why the tax can exceed half, or even all, of what you actually made.

Worked example: ₹1,00,000 won on winning trades and ₹40,000 lost on losing ones. You are ₹60,000 up, but tax is ₹31,200 — 52% of the real gain. The full explanation and the reporting rules are on the Quotex tax page.

No TDS does not mean no tax

Offshore platforms do not deduct TDS under Section 194BA. The obligation to report and pay falls entirely on you, and the platform's statement is the record the tax department would ask for.

Frequently asked

Can I set off my losses against my winnings?

Not under Section 115BBJ. Winnings are taxed in full at 30% plus cess; losses can be neither set off against them nor carried forward to a later year.

Why can my tax be more than my profit?

Because tax is charged on the winnings, not on the net result. Someone who wins ₹5,00,000 and loses ₹4,20,000 is ₹80,000 up but owes ₹1,56,000.

Does the calculator include surcharge?

No. Surcharge applies only at very high income levels. If that is you, the tax will be higher than shown — talk to a chartered accountant.

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    Risk warning. Binary options are high-risk speculative products and the majority of retail traders lose money. A payout percentage is the return on a winning trade, not an expected return. Quotex is not authorised by SEBI and appears on the RBI Alert List; Indian residents remitting funds to unauthorised platforms may be exposed under FEMA and have no local dispute resolution. Nothing on this page is investment, legal or tax advice. Consult a SEBI-registered adviser and a chartered accountant before acting. Never trade money you cannot afford to lose entirely.