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Budget 2024 Updated · FY 2024–25 · STCG & LTCG

Capital Gains Tax Calculator

Equity, property, gold & debt funds — STCG and LTCG tax with the new Budget 2024 rates, computed live as you type. Holding period checked automatically.

📊 Asset type
🛒 Purchase
Purchase date Date acquired
Purchase price Incl. brokerage/stamp
💰 Sale
Sale date Date sold
Sale price Amount received
Transfer expenses Brokerage, registration
Your income-tax slab For STCG on property/gold & debt
%
Budget 2024 option: For property/gold acquired before 23 Jul 2024 you may choose 12.5% without indexation (new) or 20% with indexation (old, CII-adjusted cost). Pick whichever gives lower tax.
Method
CII — year of purchase e.g. 289
CII — year of sale FY 2024-25 = 363
Holding period is measured between the two dates and compared to the asset's threshold (12 months for listed equity, 24 months for property/gold). Debt funds bought after Apr 2023 are always taxed at your slab rate.

Capital gains breakdown

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Disclaimer: Indicative estimate for resident individuals. Actual tax may vary with set-off of losses, other income and exemptions claimed. Rates per Finance (No. 2) Act 2024, effective 23 July 2024.

Budget 2024 — the new capital-gains rates

Effective 23 July 2024, capital-gains taxation was simplified. Listed equity long-term gains are now taxed at 12.5% above a raised ₹1.25 lakh exemption, short-term equity at 20%, and long-term gains on property and gold at 12.5% without indexation. Holding periods were standardised to 12 months (listed) or 24 months (everything else).

12.5%
LTCG rate on listed equity above ₹1.25L exemption
20%
STCG rate on listed equity / equity MF
₹1.25L
Annual LTCG exemption on listed equity (was ₹1L)
12.5%
LTCG on property & gold, without indexation

Rates by asset class — FY 2024-25

The rate that applies depends on the asset and whether the gain is short-term or long-term. A 4% health & education cess is added on top of the tax in every case.

Listed Equity / Equity MF
Holding period for LTCG12 months
STCG (held ≤ 12m)20%
LTCG (held > 12m)12.5%
LTCG annual exemption₹1,25,000
Property / Gold / Other
Holding period for LTCG24 months
STCG (held ≤ 24m)Slab rate
LTCG (held > 24m)12.5%
Debt funds (post Apr 2023)Slab rate
Property or gold acquired before 23 Jul 2024 may instead opt for 20% LTCG with indexation (CII-adjusted cost). No standard LTCG exemption applies to non-equity assets.

Holding period — short vs long term

Whether a gain is short-term (STCG) or long-term (LTCG) depends purely on how long you held the asset before selling. The calculator measures this automatically from your buy and sell dates.

Listed equity & equity MF

Long-term if held for more than 12 months. STCG (≤12m) is taxed at 20%; LTCG (>12m) at 12.5% on gains above the ₹1.25L annual exemption.

Property, gold & other assets

Long-term if held for more than 24 months. STCG is added to income and taxed at your slab rate; LTCG is taxed at 12.5% without indexation.

Debt mutual funds

For units bought after 1 April 2023, all gains are taxed at your income-tax slab rate regardless of holding period — the LTCG concession was withdrawn.

The 23 July 2024 cutoff

Assets sold on or after this date use the new regime. Property/gold acquired before it keep the option of 20% with indexation if that yields lower tax.

How to save capital-gains tax

Long-term gains can be legally reduced or deferred by reinvesting under the Income-tax Act's exemption sections. Timelines and caps are strict — plan the reinvestment before you file.

Section 54

LTCG on sale of a residential house is exempt if you buy/construct another house within the prescribed window. Capped at ₹10 crore of gain.

Section 54F

LTCG on any long-term asset (shares, gold, land) is exempt if the net sale consideration is invested in one residential house, subject to conditions.

Section 54EC

Invest LTCG (up to ₹50 lakh) in NHAI/REC capital-gains bonds within 6 months to claim exemption; 5-year lock-in.

Harvest the ₹1.25L exemption

On listed equity, book long-term gains up to ₹1.25 lakh a year tax-free and re-enter — a simple way to reset your cost base annually.

How Capital Gains Calculator Works
  1. Select the asset type (equity, property, gold, debt).
  2. Enter purchase and sale price with their dates.
  3. The tool decides short- vs long-term from the holding period.
  4. See the taxable gain and tax using post-Budget-2024 rates.
Frequently Asked Questions
What are the new capital gains rates after Budget 2024?

From 23 July 2024, listed equity LTCG (held >12 months) is 12.5% above a ₹1.25L exemption, and STCG is 20%. Most other long-term assets (property, gold, unlisted shares) are taxed at 12.5% without indexation.

What is the holding period for long-term?

Listed securities: more than 12 months. Immovable property and unlisted shares: more than 24 months. Below these, gains are short-term.

Is indexation still available?

For most assets indexation was removed from 23 July 2024. Resident individuals selling property bought before that date can choose the lower of 12.5% without indexation or 20% with indexation.

How can I save capital gains tax?

Reinvest in a residential house (Section 54/54F) or in 54EC bonds (NHAI/REC, up to ₹50L within 6 months) to claim exemption on long-term gains.

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.