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Your portfolio shows Rs. 32,000 in unrealised gains. Does that mean you can withdraw that money? Not quite. Here is what unrealised gains actually mean, and when they matter for taxes.

What Are Unrealised Gains?

Unrealised gains are the potential profit on crypto you still hold. It is the difference between what you paid (your purchase cost) and what your holdings are worth today (current market value). These gains are “on paper” because you have not locked them in yet. You have not sold. How your accounting method determines purchase cost Example:
  • Amount invested: Rs. 2,02,000
  • Current portfolio value: Rs. 2,34,500
  • Unrealised gains: Rs. 32,500
This Rs. 32,500 is what you could make if you sold everything at the current price. But until you actually sell, swap, or spend the crypto, it is just a number on screen.

When Does Unrealised Become Realised?

Unrealised gains become realised gains the moment you execute a taxable transaction:
  • Sell crypto for fiat (INR, USD, etc.)
  • Swap one crypto for another
  • Spend crypto to buy goods or services
At that point, the gain or loss is locked in and may become taxable depending on your jurisdiction.

Are Unrealised Gains Taxable in India?

No. In India, you are not taxed on unrealised gains. The 30% crypto tax under Section 115BBH only applies when you actually transfer or dispose of your assets.
Simply holding crypto, even if its value increases significantly, does not create a tax liability in India. Tax is triggered only when you sell, swap, or spend.

My Portfolio Shows a Very High Unrealised Gain

If your portfolio shows an unusually large unrealised gain, it does not mean you have that money. It is an estimate based on current market prices applied to your holdings. To actually receive that amount, you would need to sell at those prices. Crypto markets are volatile. Prices can move significantly by the time you execute a trade, and large sells can also move the market against you.

Why Is My Portfolio Showing a Loss?

Seeing a loss even when prices increased today? A few common reasons:
  • You bought at the peak: Your purchase price was higher than the current market price.
  • Missing buy transactions: Some purchase orders were not synced, so your cost basis appears incomplete or too low, making the gain look smaller or negative.
  • Incomplete history: Transfers or rewards that were not imported may have affected how your cost basis is calculated.
KoinX calculates everything from your synced transaction history. If data is missing, the numbers will not be accurate.

Current Value Lower Than Purchase Cost

This simply means the market price has dropped since you bought. The loss is unrealised until you sell. No tax event has occurred yet. See how realised gains appear on your Transactions page

Frequently Asked Questions

No. Tax is triggered only when a transfer event occurs, such as selling, swapping, or spending crypto. Holding assets, even if their value increases, does not create a tax liability in India.
Yes. Daily price changes will update your unrealised gains figure. As long as you continue holding without selling, these movements remain unrealised and non-taxable.
No. KoinX is a tax reporting platform, not an exchange. We calculate and display your portfolio value, but we do not hold your crypto or process withdrawals. To convert unrealised gains to cash, sell the assets on your exchange.
KoinX calculates gains based on the transactions imported into your account. If historical transactions are missing or not fully synced, the values may differ from your exchange. Additionally, KoinX refreshes market prices approximately every 6 hours rather than in real time, so there will often be a small timing difference compared to live exchange prices.
Unrealised losses have no tax impact in India until you sell. Once you sell an asset at a loss, it becomes a realised loss. However, under current Indian VDA tax rules, losses from crypto generally cannot be offset against gains from other crypto assets or other income. Consult your CA for guidance on your specific situation.

Last modified on March 13, 2026