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Guide · Calculators & Tools

Capital Gains Tax Calculator — STCG & LTCG in Seconds

Work out short-term and long-term capital gains tax on equity, mutual funds, property, gold and debt funds using the current Budget 2024 rates — holding period detected automatically.

Written by
TaxClue Editorial Desk
Updated
18 August 2026
Reading time
9 min
Questions
13 answered
  • Budget 2024 rates
  • Equity, property, gold & debt
  • Instant STCG/LTCG
Free tool

Capital Gains Tax Calculator

Pick the asset you sold, enter your purchase and sale details, and the calculator applies the correct holding period, tax rate and LTCG exemption for FY 2025-26. It also lets property and gold sellers compare the new 12.5% (no indexation) rate against the old 20% (with indexation) option.

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

Get Expert Help with Capital Gains & ITR Filing

Capital gains reporting has strict rules. Our CAs ensure correct computation & timely ITR-2 / ITR-3 filing.

Quick Answer

For FY 2025-26 (Budget 2024 rates): equity STCG (held under 12 months) is taxed at 20%, and equity LTCG (held over 12 months) above ₹1.25 lakh at 12.5% without indexation. Property and gold LTCG (held over 24 months) is 12.5% without indexation, with an option of 20% with indexation for assets bought before 23 July 2024. Short-term gains on property, gold and debt funds are taxed at your income-tax slab rate.

How it works

How the Calculator Computes Your Tax

  • Holding period — the gap between purchase and sale decides STCG vs LTCG: 12 months for listed equity/equity MF, 24 months for property, gold and unlisted shares.
  • Capital gain = net sale price (sale price − transfer expenses) minus cost of acquisition.
  • Exemption — the first ₹1.25 lakh of equity LTCG each year is tax-free; the balance is taxed.
  • Tax rate — the applicable STCG/LTCG rate is applied, plus 4% Health & Education Cess.
  • Indexation option — for property/gold bought before 23 July 2024, you can compare 12.5% no-index vs 20% with the Cost Inflation Index.
Formula in one line

Tax = (Sale − Expenses − Cost − Exemption) × Rate × 1.04 (cess). For equity LTCG the rate is 12.5% and the exemption is ₹1.25 lakh; for equity STCG the rate is 20% with no exemption.

FY 2025-26

Capital Gains Tax Rates by Asset

Current rates after the Budget 2024 changes (effective 23 July 2024), which continue for FY 2025-26.

AssetSTCG rateSTCG periodLTCG rateLTCG period
Listed equity / equity MF (STT paid)20%< 12 months12.5% >₹1.25L> 12 months
Debt mutual funds (post Apr 2023)Slab rateAny periodSlab rateAny period
Residential / commercial propertySlab rate< 24 months12.5% (no index)> 24 months
Gold (physical / digital)Slab rate< 24 months12.5% (no index)> 24 months
Unlisted sharesSlab rate< 24 months12.5% (no index)> 24 months

Budget 2024 raised equity STCG 15%→20% and LTCG 10%→12.5%, and removed indexation on property/gold LTCG (with a grandfathering option to use 20% with indexation for assets bought before 23 Jul 2024). Add 4% cess plus surcharge where applicable.

Set off your capital losses first

Short-term capital loss can be set off against both STCG and LTCG; long-term capital loss only against LTCG. Unabsorbed losses carry forward for 8 years — but only if you file your ITR by the due date.

Worked examples

Example Calculations

Equity LTCG — shares held 3 years

Sale − cost (net gain)₹4,00,000
Less: LTCG exemption− ₹1,25,000
Taxable LTCG₹2,75,000
Tax @ 12.5% + 4% cess₹35,750
Total tax payable₹35,750

Property LTCG — flat held 5 years

Sale − expenses − cost₹20,00,000
LTCG exemptionNil
Taxable LTCG₹20,00,000
Tax @ 12.5% + 4% cess₹2,60,000
Total tax payable₹2,60,000

Not sure which rate or ITR form applies to your gains? Get a CA to review it.

Talk to a Tax Expert →
Sources
  1. Rates & forms: incometax.gov.in
  2. Capital gains provisions: Sections 45, 48, 111A, 112, 112A, Income-tax Act 1961
  3. Budget 2024 (Finance (No. 2) Act 2024), effective 23 July 2024

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 13 questions readers ask most on this topic.

For listed equity shares and equity mutual funds (STT paid): short-term capital gains (held under 12 months) are taxed at 20%, and long-term capital gains (held over 12 months) above ₹1.25 lakh are taxed at 12.5% without indexation. These Budget 2024 rates apply from 23 July 2024 and continue for FY 2025-26.

Long-term capital gains up to ₹1,25,000 per financial year from listed equity shares and equity mutual funds are exempt. Gains above ₹1.25 lakh are taxed at 12.5% without indexation. The exemption applies only to assets held for more than 12 months.

Property held under 24 months gives short-term capital gains added to your income and taxed at slab rates. Property held over 24 months gives long-term capital gains taxed at 12.5% without indexation. For property bought before 23 July 2024 you can instead opt for 20% with indexation — the calculator lets you compare both.

Listed equity and equity mutual funds become long-term after 12 months. Property, gold, unlisted shares and other assets become long-term after 24 months. Below these periods, gains are short-term.

For debt mutual funds bought on or after 1 April 2023, gains are always treated as short-term and taxed at your income-tax slab rate, with no LTCG benefit or indexation, regardless of the holding period.

Physical or digital gold held under 24 months is short-term and taxed at slab rates. Held over 24 months it is long-term and taxed at 12.5% without indexation, with the pre-23-July-2024 grandfathering option of 20% with indexation.

Indexation adjusts the purchase cost for inflation using the Cost Inflation Index (CII), reducing taxable gain. Budget 2024 removed indexation on most LTCG, but assets like property and gold bought before 23 July 2024 keep an option to use 20% with indexation instead of 12.5% without it. The calculator computes whichever gives lower tax.

Yes. Short-term capital loss can be set off against both STCG and LTCG. Long-term capital loss can be set off only against LTCG. Unabsorbed losses can be carried forward for up to 8 assessment years, provided you file your ITR within the due date.

Individuals with capital gains generally file ITR-2 (no business income) or ITR-3 (with business/professional income). Capital gains cannot be reported in ITR-1 or ITR-4, so if you sold shares, property or gold you must use ITR-2 or ITR-3.

Yes. A 4% Health & Education Cess applies on the capital gains tax amount, and a surcharge may also apply for higher-income taxpayers. The calculator adds the 4% cess to the computed tax.

You can claim exemption under Section 54 by reinvesting the gains in another residential house, or under Section 54EC by investing up to ₹50 lakh in specified bonds (NHAI/REC) within the prescribed time. Consult a CA to structure the reinvestment correctly.

Yes. Payment of Securities Transaction Tax (STT) on listed equity transactions qualifies the gains for the concessional rates — 20% STCG and 12.5% LTCG. Without STT, equity gains are taxed under the normal provisions rather than the concessional Section 111A / 112A rates.

Yes, the calculator is free and uses the current Budget 2024 rates for FY 2025-26. It gives a reliable estimate, but the actual tax can vary with surcharge, exemptions (Sections 54/54EC/54F), grandfathering of pre-2018 equity gains and loss set-offs. For filing, have a CA review your computation.