Capital Gains Tax Calculator
Estimate LTCG / STCG tax on equity, property and debt (FY 2025-26 rules).
Long-term (LTCG)
₹21,875
Capital gain
₹3,00,000
Net after tax
₹2,78,125
LTCG on listed equity: 12.5% on gains above the ₹1.25 lakh yearly exemption. Estimates only — rules changed on 23 Jul 2024; confirm with a professional.
How the Capital Gains Tax Calculator works
Reviewed by Dinesh Babu · Last updated July 2026
Capital gains tax applies to the profit when you sell an asset such as shares, equity mutual funds, property or land. This calculator estimates your tax based on the asset type and how long you held it, using the rules in force for FY 2025-26 (for transfers on or after 23 July 2024, when the rates changed substantially).
Whether a gain is short-term or long-term depends on the holding period, and each has its own rate. Because the July 2024 overhaul changed rates, removed indexation in many cases and added a grandfathering choice for older property, capital-gains tax is genuinely complex — treat every figure here as an estimate and verify with a professional or the Income Tax Department before acting.
Capital gain and tax (post 23 July 2024)
Gain = sale price − cost of acquisition (− expenses). Listed equity: STCG 20%, LTCG 12.5% above ₹1.25L/yr.
Listed equity/equity MF: short-term = held ≤12 months. Property/land: long-term = held >24 months, LTCG 12.5% without indexation.
How holding period defines short vs long term
- Listed equity shares and equity mutual funds: long-term if held more than 12 months, otherwise short-term.
- Property and land: long-term if held more than 24 months, otherwise short-term (added to income and taxed at slab).
- Debt mutual funds bought on or after 1 April 2023: no long-term benefit at all — gains are taxed at your slab rate regardless of holding period.
- The ₹1,25,000 annual exemption applies to long-term gains on listed equity and equity mutual funds, not to other assets.
Why these are estimates, not final numbers
The 23 July 2024 changes introduced new rates, largely removed indexation, and created the grandfathering option for older property — so two similar-looking sales can be taxed quite differently depending on acquisition date. Surcharge (above ₹50 lakh income) and the 4% cess also sit on top of the base rate.
Specific exemptions can reduce your liability further — for example, reinvestment reliefs under Sections 54 and 54F for residential property. This calculator does not model those. Always confirm the final figure with a tax professional or against the Income Tax Department's own guidance.
| Asset | Short-term | Long-term |
|---|---|---|
| Listed equity / equity mutual funds | 20% (held ≤12m) | 12.5% above ₹1.25L/yr (held >12m) |
| Property / land | Slab rate (held ≤24m) | 12.5% without indexation (held >24m)* |
| Debt mutual funds (bought on/after 1 Apr 2023) | Slab rate | Slab rate (no LTCG benefit) |
Equity mutual fund, long-term
You sell equity fund units held 18 months for a ₹3,00,000 gain. LTCG applies (held over 12 months). The first ₹1,25,000 is exempt, so tax is 12.5% of (₹3,00,000 − ₹1,25,000) = 12.5% of ₹1,75,000 = ₹21,875, plus applicable surcharge and cess. An estimate — verify before filing.
Listed shares, short-term
You sell listed shares held 8 months for a ₹1,00,000 gain. Because the holding is 12 months or less, STCG applies at 20% = ₹20,000, plus cess. The ₹1.25 lakh exemption does not apply to short-term gains.
Property bought before 23 July 2024
For property acquired before the cut-off and held over 24 months, you get a grandfathering choice: pay 12.5% without indexation, or 20% with indexation, whichever gives the lower tax. Which one wins depends on how much prices and indexation have moved — compute both and pick the smaller. This calculator gives an estimate; a professional should confirm the indexation figures.
Common mistakes to avoid
- Applying old capital-gains rates or indexation to transfers made on or after 23 July 2024, when the rules changed.
- Expecting the ₹1.25 lakh exemption on short-term gains or on non-equity assets — it applies only to long-term listed-equity and equity-fund gains.
- Assuming debt mutual funds still enjoy a long-term rate; those bought on or after 1 April 2023 are taxed at slab rates.
- Forgetting the grandfathering choice for property bought before 23 July 2024, which can lower your tax.
- Ignoring surcharge and cess, and reliefs like Sections 54/54F, which change the final payable amount.
Frequently asked questions
What is the difference between LTCG and STCG?+
Long-term capital gains (LTCG) apply when you hold an asset beyond a threshold — over 12 months for listed equity, over 24 months for property. Shorter holdings are short-term (STCG) and are usually taxed at a higher rate.
What is the LTCG tax on shares and equity mutual funds?+
For transfers on or after 23 July 2024, LTCG on listed equity and equity funds is 12.5% on gains above a ₹1.25 lakh yearly exemption; short-term gains (held 12 months or less) are taxed at 20%. Cess and any surcharge apply on top.
How is capital gains tax on property calculated?+
Property held over 24 months is long-term, taxed at 12.5% without indexation under the post-July-2024 rules. If the property was acquired before 23 July 2024, you can instead choose 20% with indexation, whichever gives the lower tax. Shorter holdings are added to income and taxed at slab rates.
How are debt mutual funds taxed?+
Debt mutual funds bought on or after 1 April 2023 are taxed at your slab rate regardless of holding period — there is no long-term capital gains benefit for them.
Does the ₹1.25 lakh exemption apply to all capital gains?+
No. It applies only to long-term gains on listed equity shares and equity mutual funds. It does not apply to short-term gains or to property, land or debt funds.
Are these figures exact?+
Treat them as estimates. The rules changed on 23 July 2024, and surcharge, cess and specific exemptions (such as Sections 54 and 54F) can apply. Confirm with a tax professional or the Income Tax Department before filing.