Capital Gains Calculator
Calculate short-term and long-term capital gains tax on equity, mutual funds, property, gold, and crypto. Free, privacy-first — inputs never leave your browser.
Asset Details
Capital Gains Tax
Tax Payable
₹3,125
Gain
₹1,50,000
Tax Rate
12.5%
Type
Long-term
Net after Tax
₹2,46,875
For estimation only. Not professional financial, tax, or legal advice. Consult a qualified advisor before making decisions. Full disclaimer.
What is capital gains tax?
Capital gains tax is charged under sections 45-55A of the Income-tax Act on the profit realised when a capital asset — shares, mutual funds, property, gold, crypto — is transferred. The rate and holding-period rules were overhauled in Budget 2024, effective for transfers on or after 23 July 2024. The CBDT FAQ clarifying the new framework is available at incometaxindia.gov.in.
How capital gains are computed
Capital Gain = Sale Consideration − Cost of Acquisition − Cost of Improvement − Transfer expenses
For property and gold held > 24 months, you may choose between 12.5% without indexation or 20% with indexation — but indexation is only available for residents and only for assets acquired before 23 July 2024 (Finance (No. 2) Act 2024 transition rule).
Current rates (post Budget 2024)
- Listed equity / equity MF: LTCG (held > 12 months) @ 12.5% above ₹1.25 lakh/yr; STCG @ 20%.
- Debt MF acquired after 1 Apr 2023: Always at slab — no LTCG benefit, no indexation.
- Debt MF acquired before 1 Apr 2023: LTCG (> 24 months) @ 12.5% without indexation.
- Property / gold / unlisted shares: LTCG (> 24 months) @ 12.5% without indexation (or 20% with indexation for pre-23-Jul-2024 resident acquisitions); STCG at slab.
- Crypto (VDA) under section 115BBH: flat 30% + 4% cess, no loss set-off, no carry-forward. TDS @ 1% under section 194S.
- Surcharge on LTCG/STCG capped at 15%.
Worked example — equity MF redemption
You sell equity MF units for ₹8,00,000 on 1 Feb 2026 that you bought for ₹4,00,000 in 2019 (held > 12 months → LTCG). Gain ₹4,00,000. First ₹1,25,000 exempt → taxable ₹2,75,000 at 12.5% = ₹34,375 + 4% cess ₹1,375 = ₹35,750. If the same sale were made before 23 Jul 2024, the rate would have been 10% on the excess over ₹1 lakh.
Exemptions worth knowing
- Section 54: residential property LTCG reinvested in another residential property — exempt up to ₹10 crore.
- Section 54EC: invest up to ₹50 lakh in NHAI/REC bonds within 6 months — exempt.
- Section 54F: any LTCG invested in one residential house — proportionate exemption.
- Grandfathering (31 Jan 2018): for equity held before 1 Feb 2018, cost = higher of actual cost or fair market value on 31 Jan 2018.
Common mistakes
- Forgetting the ₹1.25 lakh LTCG exemption. Split large equity redemptions across two financial years to use the exemption twice.
- Mixing up equity-fund holding period. Hybrid funds with < 65% equity are taxed like debt.
- Claiming indexation for post-23-Jul-2024 acquisitions. Not allowed — only the 12.5% rate applies.
- Setting off crypto losses against other gains. Section 115BBH disallows all loss set-off for VDAs.
- Ignoring advance tax. Capital gains attract advance tax instalments if total tax > ₹10,000/yr.
Related calculators and reading
See also: Income Tax Calculator, Advance Tax Calculator, SIP Calculator, Crypto Tax Calculator, glossary: Compound Interest.
Common questions about Capital Gains
What is LTCG tax on listed equity in India (2026)?+
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.
What is STCG on listed equity?+
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.
Is indexation still available for property and gold?+
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.
How are debt mutual funds taxed now?+
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.
How to save tax on LTCG using Section 54?+
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.
Is crypto a capital asset for tax purposes?+
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.
Can I offset capital losses against gains?+
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.
When is capital gains tax payable?+
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.