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Capital Gains Tax Calculator — Tax Year 2026-27

Updated: 3 June 2026  |  Budget 2024 Rates  |  STCG 20% & LTCG 12.5% (Equity)

Capital gains tax for Tax Year 2026-27: Equity STCG (held <12 months) = 20%. Equity LTCG (held >12 months) above ₹1.25L = 12.5% (no indexation). Property STCG = slab rates. Property LTCG (held >24 months) = 12.5% without indexation. These rates apply per Budget 2024 amendments.
₹1.25L
LTCG exemption limit on equity: ₹1,25,000 per year (Budget 2024).
Gains above ₹1.25L taxed at 12.5% without indexation. (Previously ₹1L at 10%.)

Capital Gains Tax Rates — Tax Year 2026-27

Asset Type Short-Term (STCG) Holding Period Long-Term (LTCG) Holding Period
Listed equity shares (STT paid)20%< 12 months12.5% (above ₹1.25L)> 12 months
Equity mutual funds (STT paid)20%< 12 months12.5% (above ₹1.25L)> 12 months
Debt mutual funds (post Apr 2023)Slab ratesAny periodSlab ratesAny period
Residential / commercial propertySlab rates< 24 months12.5% (no indexation)> 24 months
Gold (physical / bonds)Slab rates< 24 months12.5% (no indexation)> 24 months
Unlisted sharesSlab rates< 24 months12.5% (no indexation)> 24 months

Note: Budget 2024 (effective 23 July 2024) raised STCG from 15%→20% and LTCG from 10%→12.5% for equity; removed indexation for property LTCG. Grandfathering applies for equity gains accrued before 31 Jan 2018.

Budget 2024 Updated · FY 2024–25 · STCG & LTCG

Capital Gains Tax Calculator

Equity, property, gold & debt funds — STCG and LTCG tax with new Budget 2024 rates. Holding period checked automatically.

Step 1 of 4
What type of asset did you sell?
Different assets have different holding periods and tax rates.
Purchase Details
Enter the original purchase information.
Date you acquired the asset
Total cost including brokerage
Sale Details
Enter the selling information.
Date you sold the asset
Amount received on sale
Brokerage, registration, etc.
Used for STCG on property/gold (%)
Budget 2024 Option: For property/gold acquired before July 23, 2024, you can choose between:
• New rate: 12.5% LTCG without indexation
• Old rate: 20% LTCG with indexation benefit (CII adjusted cost)
Choose whichever gives you lower tax.
Choose Method

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Frequently Asked Questions

What is the capital gains tax rate for equity in 2026-27?
For equity shares and equity mutual funds (STT paid): Short-term capital gains (STCG, held &lt; 12 months) are taxed at 20% (raised from 15% in Budget 2024). Long-term capital gains (LTCG, held &gt; 12 months) above ₹1.25 lakh are taxed at 12.5% (raised from 10% in Budget 2024). Indexation benefit removed for LTCG on equity.
What is LTCG exemption on equity mutual funds?
LTCG up to ₹1,25,000 per year from listed equity shares and equity mutual funds is exempt from tax. Gains above ₹1.25 lakh are taxed at 12.5% without indexation. This exemption applies only to assets held for more than 12 months.
How are capital gains on property taxed?
Property held &lt; 24 months: Short-term capital gains — added to income and taxed at slab rates. Property held &gt; 24 months: Long-term capital gains taxed at 12.5% without indexation (Budget 2024 removed indexation). Exemption under Section 54 available if gains are reinvested in another residential property.
Can I set off capital loss against capital gains?
Yes. Short-term capital loss can be set off against both STCG and LTCG. Long-term capital loss can only be set off against LTCG (not STCG). Unabsorbed capital losses can be carried forward for 8 years (must file ITR within due date).
What is the STT and how does it affect capital gains?
STT (Securities Transaction Tax) is levied on equity transactions on stock exchanges. Payment of STT qualifies equity gains for the concessional LTCG (12.5%) and STCG (20%) rates. Without STT, equity gains are taxed at normal slab rates for STCG and 12.5% for LTCG.

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