Holding Period Checker — STCG vs LTCG
Pick your asset and how long you held it — instantly see whether the gain is short-term or long-term, the exact threshold, and the tax rate that applies.
- Free — no sign-up
- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Fill in the details — the answer on the right updates as you go.
Classification detail
Get your capital gains computed & ITR filed by a CA
We classify each sale correctly, apply indexation where allowed, and file your return accurately.
Disclaimer: Indicative classification for resident individuals under the post-Budget-2024 capital-gains regime. Special cases (SGBs, market-linked debentures, business assets, non-residents) may differ. Verify with a professional before filing.
Holding-period reference table by asset
Budget 2024 rationalised capital gains into just two holding periods — 12 months for listed securities and 24 months for everything else. Cross the threshold and your gain becomes long-term (LTCG); sell earlier and it is short-term (STCG).
| Asset | LTCG if held > | STCG rate | LTCG rate |
|---|---|---|---|
| Listed Equity Shares (STT paid) | 12 months | 20% (Sec 111A) | 12.5% above ₹1.25L (Sec 112A) |
| Equity Mutual Fund (equity-oriented) | 12 months | 20% | 12.5% above ₹1.25L |
| Debt Mutual Fund (bought after 1 Apr 2023) | Always STCG | Slab rate | — (no LTCG benefit) |
| Unlisted Shares | 24 months | Slab rate | 12.5% (no indexation) |
| Immovable Property (land / building) | 24 months | Slab rate | 12.5% (or 20% with indexation, pre-23 Jul 2024 assets) |
| Gold & Jewellery | 24 months | Slab rate | 12.5% |
| Bonds (Listed) | 12 months | Slab rate | 12.5% |
How the check works
The classification is a simple comparison — but the threshold depends entirely on the asset class. Here is the logic the checker runs live:
Pick the asset
Each asset maps to its statutory long-term threshold — 12 months for listed securities, 24 months for property, gold and unlisted shares.
Enter holding period
Type the number of months, or two dates. From dates, months are counted from your buy date to your sell date only.
Compare vs threshold
Held longer than the threshold → LTCG. Held for the threshold or less → STCG. Post-2023 debt funds are STCG no matter what.
Read the rate
Equity LTCG is 12.5% above ₹1.25L; property/gold/unlisted LTCG is 12.5%; STCG on equity is 20%, else your slab rate.
Key terms explained (post-Budget 2024)
Short-term capital gain (STCG)
Gain on an asset held for the threshold period or less. On listed equity/equity MF it is taxed at a flat 20% under Sec 111A; on other assets it is added to income and taxed at your slab rate.
Long-term capital gain (LTCG)
Gain on an asset held beyond the threshold. Post-23 July 2024 the LTCG rate is a uniform 12.5% across most assets, with indexation removed (property bought earlier retains a 20%-with-indexation option).
₹1.25 lakh equity exemption
For listed equity shares and equity mutual funds, the first ₹1,25,000 of LTCG in a financial year is exempt (raised from ₹1L in Budget 2024); only the excess is taxed at 12.5%.
Debt mutual fund rule
Units bought on or after 1 April 2023 lose the long-term benefit entirely — every gain is STCG at slab rates, regardless of how many years you hold them.
Questions people ask
Short answers on Holding Period (STCG/LTCG). Tap a question to open it.
01What holding period makes a gain long term?
Listed equity shares, equity mutual fund units and listed securities: more than 12 months. Almost all other capital assets, including unlisted shares, immovable property and gold: more than 24 months.
02What changed in July 2024?
The holding periods were simplified to just 12 and 24 months, indexation was withdrawn for most assets, the long-term rate became a flat 12.5%, the short-term rate on listed equity rose to 20%, and the exemption for equity long-term gains rose to ₹1.25 lakh.
03How are debt mutual funds treated?
Units of specified mutual funds acquired on or after 1 April 2023 are deemed short term whatever the holding period, and the gain is taxed at slab rates with no indexation.
04When does the holding period start for inherited or gifted assets?
The previous owner's holding period is included, and their cost is taken as your cost. So an inherited property held by the parent for many years can be long term in your hands immediately.
05How is the holding period counted for property under construction?
From the date of allotment or agreement where rights in the property are acquired then, rather than from possession or registration — a point that has repeatedly gone in the taxpayer's favour before the tribunals.
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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.