Capital Gains Tax Calculator
Pick the asset you sold, enter your purchase and sale details, and the calculator applies the correct holding period, tax rate and LTCG exemption for FY 2025-26. It also lets property and gold sellers compare the new 12.5% (no indexation) rate against the old 20% (with indexation) option.
• New rate: 12.5% LTCG without indexation
• Old rate: 20% LTCG with indexation benefit (CII adjusted cost)
Choose whichever gives you lower tax.
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For FY 2025-26 (Budget 2024 rates): equity STCG (held under 12 months) is taxed at 20%, and equity LTCG (held over 12 months) above ₹1.25 lakh at 12.5% without indexation. Property and gold LTCG (held over 24 months) is 12.5% without indexation, with an option of 20% with indexation for assets bought before 23 July 2024. Short-term gains on property, gold and debt funds are taxed at your income-tax slab rate.
How the Calculator Computes Your Tax
- Holding period — the gap between purchase and sale decides STCG vs LTCG: 12 months for listed equity/equity MF, 24 months for property, gold and unlisted shares.
- Capital gain = net sale price (sale price − transfer expenses) minus cost of acquisition.
- Exemption — the first ₹1.25 lakh of equity LTCG each year is tax-free; the balance is taxed.
- Tax rate — the applicable STCG/LTCG rate is applied, plus 4% Health & Education Cess.
- Indexation option — for property/gold bought before 23 July 2024, you can compare 12.5% no-index vs 20% with the Cost Inflation Index.
Tax = (Sale − Expenses − Cost − Exemption) × Rate × 1.04 (cess). For equity LTCG the rate is 12.5% and the exemption is ₹1.25 lakh; for equity STCG the rate is 20% with no exemption.
Capital Gains Tax Rates by Asset
Current rates after the Budget 2024 changes (effective 23 July 2024), which continue for FY 2025-26.
| Asset | STCG rate | STCG period | LTCG rate | LTCG period |
|---|---|---|---|---|
| Listed equity / equity MF (STT paid) | 20% | < 12 months | 12.5% >₹1.25L | > 12 months |
| Debt mutual funds (post Apr 2023) | Slab rate | Any period | Slab rate | Any period |
| Residential / commercial property | Slab rate | < 24 months | 12.5% (no index) | > 24 months |
| Gold (physical / digital) | Slab rate | < 24 months | 12.5% (no index) | > 24 months |
| Unlisted shares | Slab rate | < 24 months | 12.5% (no index) | > 24 months |
Budget 2024 raised equity STCG 15%→20% and LTCG 10%→12.5%, and removed indexation on property/gold LTCG (with a grandfathering option to use 20% with indexation for assets bought before 23 Jul 2024). Add 4% cess plus surcharge where applicable.
Short-term capital loss can be set off against both STCG and LTCG; long-term capital loss only against LTCG. Unabsorbed losses carry forward for 8 years — but only if you file your ITR by the due date.
Example Calculations
Equity LTCG — shares held 3 years
Property LTCG — flat held 5 years
Not sure which rate or ITR form applies to your gains? Get a CA to review it.
Talk to a Tax Expert →Frequently Asked Questions
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