Capital Gains Tax Calculator

India’s capital gains tax rules changed significantly with Budget 2024 (effective 23 July 2024). The big shifts: equity LTCG rate moved from 10% to 12.5% (with ₹1.25 L exemption), STCG on equity moved from 15% to 20%, and indexation benefit was removed for property. This calculator applies the current rules for FY 2025-26.

Calculate STCG and LTCG for FY 2025-26 — covers equity, debt MF, real estate, and other assets.

Currency: ₹ INR(India-focused)

Asset Type Purchase Price (₹) Sale Price (₹) Holding Period (months) Your Tax Slab Rate (% — for STCG on debt/other)

Capital Gains Tax

Tax Payable–

Capital Gain–

Gain Type–

Tax Rate Applied–

Net After Tax–

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Capital Gains Rules at a Glance (FY 2025-26)

Asset	STCG (Short-term)	LTCG (Long-term)
Listed Equity / Equity MF (STT-paid)	≤12 months: 20%	>12 months: 12.5% (after ₹1.25 L exemption)
Debt Mutual Funds (bought after 1 Apr 2023)	All gains taxed at slab rate (no LTCG benefit)
Real Estate / Property	≤24 months: Slab rate	>24 months: 12.5% without indexation
Unlisted Shares / Gold / Other	≤24 months: Slab rate	>24 months: 12.5%

Plus 4% Health & Education Cess on tax (except where slab rate applies — already includes cess in your tax computation).

The ₹1.25 Lakh Exemption on Equity LTCG

The first ₹1,25,000 of equity LTCG every year is tax-free. Smart investors do tax harvesting — booking exactly ₹1.25 L of long-term gains every March 31 and re-buying the same units, resetting the cost base higher. Done over a decade, this can save lakhs in eventual LTCG tax.

Worked Examples

Example: Equity LTCG: Bought MF for ₹5 L, sold for ₹9 L after 24 months. Gain = ₹4 L. After ₹1.25 L exemption = ₹2.75 L taxable @ 12.5% = ₹34,375 + 4% cess = ₹35,750.

Example: Property LTCG: Bought flat for ₹50 L, sold for ₹1.2 Cr after 5 years. Gain = ₹70 L @ 12.5% (no indexation) = ₹8.75 L tax. Old rule (20% with indexation) might have been lower — but Budget 2024 removed that option for properties acquired after 23 July 2024.

Tax-Saving Strategies

Tax harvesting on equity — book ₹1.25 L LTCG every year tax-free; re-buy same fund.
Section 54 / 54F — reinvest property LTCG in a new house to defer tax.
Section 54EC bonds — invest property LTCG up to ₹50 L in NHAI/REC bonds (5-year lock-in) to fully exempt the gain.
Stagger redemptions — redeem across financial years to use multiple ₹1.25 L exemptions.
Set off losses — STCG losses can offset both STCG and LTCG; LTCG losses only offset LTCG. Carry forward up to 8 years.

Frequently Asked Questions

Why did indexation get removed?▾

Budget 2024 simplified property/gold/unlisted-share LTCG to a flat 12.5% without indexation. For properties bought before 23 July 2024, taxpayers can still choose between 20% with indexation OR 12.5% without — whichever is lower.

What about grandfathering for equity bought before 31 Jan 2018?▾

Still applies for older equity holdings. The cost base is reset to the higher of actual cost or 31 Jan 2018 NAV. The calculator currently uses purchase price as-is — adjust manually if you have grandfathered units.

Are SIP redemptions FIFO or LIFO?▾

FIFO — First-In-First-Out. Each SIP instalment is treated as a separate buy, and redemptions happen oldest-first. This means partial redemptions of an old SIP are mostly LTCG.

Is STT included in capital gains?▾

STT (Securities Transaction Tax) is paid on sale — it’s a separate tax. The 12.5%/20% rates assume STT-paid equity transactions; STT itself is not deductible from gain.

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