Tax Planning

Capital Gains Tax Calculator

Equity, mutual funds, property, gold, debt instruments, REITs - see exactly how much tax you owe on each, with Budget 2024 rate changes applied for AY 2026-27.

Capital gains are taxed at their own rates, separate from your salary - and those rates changed significantly from July 23, 2024 under Budget 2024. This calculator applies the correct rate to each asset class based on the date of sale and holding period.

Short Term vs Long Term
The holding period determines your tax rate. Equity & equity MFs: held ≤12 months = STCG. Property, gold, debt: held ≤24 months = STCG. Hold longer and it becomes LTCG with lower rates and (for some assets) indexation benefit.
Budget 2024 Rate Changes
From July 23, 2024: STCG on equity rose from 15% → 20%. LTCG on equity: 12.5% on gains above ₹1.25L (was 10% above ₹1L). Debt funds taxed at slab rate regardless of holding period. Property LTCG: 12.5% without indexation.
Loss Set-Off Rules
STCG losses can set off against both STCG and LTCG. LTCG losses can only set off against LTCG. Capital losses cannot be set off against salary income. Unabsorbed losses can be carried forward for 8 years.
Next step: The total taxable capital gains computed here feeds into your overall tax. Enter it in the Capital Gains field of the Tax Regime Calculator for a complete regime comparison.
Asset Class:
Fill in multiple sections if you sold across different asset types.

Your Gains & Losses

Listed Equity & ETFs STCG 20% | LTCG 12.5%

STT-paid transactions on recognised exchanges. Holding > 12 months = LTCG; ≤ 12 months = STCG. LTCG exempt up to ₹1,25,000 per year.
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Aggregate gains from equity held ≤ 12 months.

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Aggregate gains from equity held > 12 months (before ₹1.25L exemption).

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STCG losses can be set off against STCG or LTCG of any asset.

Your Income Tax Slab Rate

Some gains (STCG on property, gold, debt MF) are taxed at your slab rate. Enter your applicable rate to calculate tax on those components accurately. Use the Tax Regime Calculator to determine your slab.

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Common rates: 5%, 10%, 15%, 20%, 25%, 30%. Surcharge and cess will be noted separately.

Your Capital Gains Tax

Select your asset class, enter the gain amounts, and click Calculate to see your capital gains tax for AY 2026-27.

Budget 2024 Rate Changes

Effective July 23, 2024: STCG on equity/ETF/equity MF increased from 15% → 20%. LTCG on equity/ETF/equity MF increased from 10% → 12.5%. LTCG exemption increased from ₹1L → ₹1.25L. These rates apply for AY 2026-27.

Property Indexation Choice

For properties acquired before July 23, 2024: you can choose whichever is lower - 12.5% without indexation OR 20% with CII indexation. For properties acquired on/after that date, only 12.5% without indexation applies.

Section 54 / 54F Exemption

LTCG on property sale can be reinvested to buy a new residential property (Sec 54) or in NHAI/REC bonds up to ₹50L (Sec 54EC). LTCG on any capital asset can be exempted via Sec 54F by investing in a new house. These exemptions are not in this calculator - consult a CA or qualified tax professional.

Loss Set-Off Rules

STCG losses can be set off against STCG or LTCG. LTCG losses can only be set off against LTCG. Unabsorbed CG losses can be carried forward for 8 years. Losses cannot be set off against salary/business income.

This calculator covers standard capital gains scenarios for AY 2026-27. It does not cover grandfathering (FMV as of 31 Jan 2018 for equity), bonus stripping, or Section 112A/111A nuances for partial transactions. Consult a CA for complex situations.