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Capital Gains Tax Calculator

What is capital gains tax?

A capital gain arises when you sell a capital asset for more than its cost of acquisition. The Income Tax Act taxes these gains separately from your regular income — the rate and method depend on the asset type and holding period.

Decision tree — which calculator do you need?

Held > 12 months

LTCG — Listed Equity & Equity MF

Shares, equity mutual funds, REITs. 12.5% (10% pre-Jul-2024). ₹1L annual exemption.

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Held ≤ 12 months

STCG — Listed Equity & Equity MF

Shares, equity mutual funds. 20% (15% pre-Jul-2024). No exemption.

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Held > 24 months

LTCG — Land & Building

House, flat, plot. 20% with CII indexation OR 12.5% without (Budget 2024 choice). §50C SDV rule built-in.

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Finance Act 2023

Debt Mutual Fund

Pre-Apr-2023: LTCG at 20% with indexation (if >36 mo). Post-Apr-2023: slab rate always.

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Capital gains rates at a glance (FY 2025-26)

AssetHolding thresholdLTCG rateSTCG rate
Listed equity / equity MF12 months12.5% (§112A)20% (§111A)
House / land / flat24 months12.5%* or 20% w/ CIISlab rate
Debt MF (pre-Apr-2023 purchase)36 months20% with CIISlab rate
Debt MF (post-Apr-2023 purchase)N/ASlab rateSlab rate

*For properties purchased before 23-Jul-2024, you may choose between 12.5% without indexation or 20% with CII indexation — whichever gives lower tax.

How to read the holding period

The holding period starts from the day after purchase and ends on the day of sale. “More than 12 months” means exactly 12 calendar months does NOT qualify as long-term — you need one extra day.

AssetLong-term if held MORE THAN
Equity shares / equity MF12 months
Property24 months
Debt MF (pre-Apr-2023)36 months

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Concepts and calculators referenced here.

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Frequently Asked Questions

Which capital gains calculator should I use for listed equity shares?
Use the **[LTCG Equity Calculator](/tax/capital-gains-calculator/ltcg-equity-calculator/)** if you held shares or equity mutual fund units for **more than 12 months** (taxed at 10%/12.5% under §112A, with ₹1L annual exemption). Use the **[STCG Equity Calculator](/tax/capital-gains-calculator/stcg-equity-calculator/)** if held for **12 months or less** (taxed at 15%/20% under §111A, no exemption).
Which calculator should I use for house property or land?
Use the **[LTCG Property Calculator](/tax/capital-gains-calculator/ltcg-property-calculator/)** for immovable property sold after holding it for **more than 24 months**. This covers the Budget 2024 dual-mode choice (20% with CII indexation or 12.5% without) and the §50C stamp duty value rule. If you sold within 24 months, the gain is STCG and is added to your income at slab rate — use the Income Tax Calculator directly.
Which calculator should I use for a debt mutual fund redemption?
Use the **[Debt MF Capital Gains Calculator](/tax/capital-gains-calculator/ltcg-debt-mutual-fund-calculator/)**. The rule depends on the purchase date: units bought before 1-Apr-2023 and held > 36 months qualify for LTCG at 20% with CII indexation; all other scenarios (including all post-Apr-2023 purchases) are taxed at your slab rate.
What is §50C and why does it matter for property capital gains?
**§ 50C** is an anti-undervaluation provision. If the Stamp Duty Value (SDV) assessed by the Sub-Registrar at registration exceeds **110% of your declared sale consideration**, the SDV is treated as the deemed sale value for computing capital gains — even if you received less. This prevents sellers from declaring artificially low sale prices to reduce tax. The property calculator checks this automatically when you enter the SDV.
What is 'grandfathering' for equity shares bought before 1-Feb-2018?
When the government reintroduced LTCG on equity in Budget 2018, it protected gains that had already accrued. Under § 55(2)(ac), for shares/equity MF units bought **before 1 February 2018**, the cost of acquisition is the **higher of**: (a) actual purchase price, or (b) the lower of the FMV on 31-Jan-2018 and the sale price. Any gain that was already 'in the stock' as of 31-Jan-2018 is sheltered. The equity LTCG calculator handles this via the optional FMV field.
Why did Budget 2024 change capital gains rates?
The Finance (No.2) Act 2024, effective **23 July 2024**, simplified and partially increased capital gains rates: equity LTCG rose from 10% to **12.5%** (§112A); equity STCG rose from 15% to **20%** (§111A); property LTCG changed from 20% with indexation to **12.5% without indexation** (with a transitional choice for pre-cutoff purchases). The intent was rate simplification, though the removal of property indexation was controversial. For properties purchased before 23-Jul-2024, taxpayers can compare both methods and use whichever gives lower tax.
Can I offset capital losses from one asset against gains from another?
Partially. **Short-term capital loss** can be set off against both STCG and LTCG from any asset. **Long-term capital loss** can be set off only against LTCG (not STCG). You cannot offset equity STCG or LTCG losses against property gains in the same year (they are in different sub-buckets for offset). Losses can be carried forward for **8 assessment years** and set off against future capital gains of the appropriate type. Loss set-off calculation is beyond the scope of these calculators — consult your CA.
Compliance disclaimer

The tax calculations on this page are based on the Income Tax Act, 1961 provisions applicable for the financial year shown. Tax laws change; always verify current provisions and consult a Chartered Accountant for filing decisions. This is educational content, not tax advice.

About this calculator

Reviewed by Jayesh Jain, AMFI Registered Mutual Fund Distributor (ARN-286359 — verify ).

Last reviewed: 2026-05-05

Formula source: Income Tax Act, 1961: §§ 111A, 112, 112A; Finance (No.2) Act 2024; Finance Act 2023

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