Capital Gains Calculator

Post Budget 2024, LTCG on listed equity shares and equity mutual funds held for more than 12 months is taxed at 12.5% on gains above ₹1.25 lakh per financial year. The earlier 10% rate was hiked and the exemption raised from ₹1L to ₹1.25L simultaneously.

Post Budget 2024, STCG on listed equity (held ≤ 12 months) is taxed at 20% (up from the earlier 15%). Applies to shares, equity mutual funds, and most ETFs listed on Indian stock exchanges.

Budget 2024 gave taxpayers a choice for property bought before July 23, 2024: either 12.5% without indexation or 20% with indexation — pick whichever is lower. For newer acquisitions, the 12.5% flat rate without indexation applies.

For debt funds purchased after April 1, 2023, all gains are taxed at slab rate (no LTCG benefit, no indexation) regardless of holding period. This brought debt funds on par with FDs for tax purposes.

Sell a residential property and reinvest proceeds in another residential property within 2 years (or construct within 3 years) — LTCG up to ₹10 crore is exempt under Section 54. Section 54EC lets you invest up to ₹50 lakh in REC/NHAI bonds for 5 years to avoid LTCG.

No. Crypto (VDA) is taxed under a separate regime: flat 30% + 4% cess on gains, no loss set-off across assets, 1% TDS on transfers above ₹10,000. Doesn't follow STCG/LTCG rules.

STCL can offset both STCG and LTCG. LTCL can only offset LTCG (not STCG). Unused losses can be carried forward 8 years (if filed on time). Equity LTCL cannot be set off against non-equity LTCG and vice versa.

As advance tax — in installments throughout the year. Large gains in Q1/Q2 should be reported and taxed by the corresponding advance tax due date, else interest under 234B/C applies. The annual ITR captures all gains and any balance tax.