Capital Gains Tax Calculator
Equity, property, gold & debt funds — STCG and LTCG tax with the new Budget 2024 rates, computed live as you type. Holding period checked automatically.
Capital gains breakdown
Get capital gains computed & ITR filed by a CA
Capital-gains reporting has strict rules — we ensure correct computation and timely ITR-2 / ITR-3 filing.
Disclaimer: Indicative estimate for resident individuals. Actual tax may vary with set-off of losses, other income and exemptions claimed. Rates per Finance (No. 2) Act 2024, effective 23 July 2024.
Budget 2024 — the new capital-gains rates
Effective 23 July 2024, capital-gains taxation was simplified. Listed equity long-term gains are now taxed at 12.5% above a raised ₹1.25 lakh exemption, short-term equity at 20%, and long-term gains on property and gold at 12.5% without indexation. Holding periods were standardised to 12 months (listed) or 24 months (everything else).
Rates by asset class — FY 2024-25
The rate that applies depends on the asset and whether the gain is short-term or long-term. A 4% health & education cess is added on top of the tax in every case.
| Holding period for LTCG | 12 months |
| STCG (held ≤ 12m) | 20% |
| LTCG (held > 12m) | 12.5% |
| LTCG annual exemption | ₹1,25,000 |
| Holding period for LTCG | 24 months |
| STCG (held ≤ 24m) | Slab rate |
| LTCG (held > 24m) | 12.5% |
| Debt funds (post Apr 2023) | Slab rate |
Holding period — short vs long term
Whether a gain is short-term (STCG) or long-term (LTCG) depends purely on how long you held the asset before selling. The calculator measures this automatically from your buy and sell dates.
Listed equity & equity MF
Long-term if held for more than 12 months. STCG (≤12m) is taxed at 20%; LTCG (>12m) at 12.5% on gains above the ₹1.25L annual exemption.
Property, gold & other assets
Long-term if held for more than 24 months. STCG is added to income and taxed at your slab rate; LTCG is taxed at 12.5% without indexation.
Debt mutual funds
For units bought after 1 April 2023, all gains are taxed at your income-tax slab rate regardless of holding period — the LTCG concession was withdrawn.
The 23 July 2024 cutoff
Assets sold on or after this date use the new regime. Property/gold acquired before it keep the option of 20% with indexation if that yields lower tax.
How to save capital-gains tax
Long-term gains can be legally reduced or deferred by reinvesting under the Income-tax Act's exemption sections. Timelines and caps are strict — plan the reinvestment before you file.
Section 54
LTCG on sale of a residential house is exempt if you buy/construct another house within the prescribed window. Capped at ₹10 crore of gain.
Section 54F
LTCG on any long-term asset (shares, gold, land) is exempt if the net sale consideration is invested in one residential house, subject to conditions.
Section 54EC
Invest LTCG (up to ₹50 lakh) in NHAI/REC capital-gains bonds within 6 months to claim exemption; 5-year lock-in.
Harvest the ₹1.25L exemption
On listed equity, book long-term gains up to ₹1.25 lakh a year tax-free and re-enter — a simple way to reset your cost base annually.
- Select the asset type (equity, property, gold, debt).
- Enter purchase and sale price with their dates.
- The tool decides short- vs long-term from the holding period.
- See the taxable gain and tax using post-Budget-2024 rates.
What are the new capital gains rates after Budget 2024?
From 23 July 2024, listed equity LTCG (held >12 months) is 12.5% above a ₹1.25L exemption, and STCG is 20%. Most other long-term assets (property, gold, unlisted shares) are taxed at 12.5% without indexation.
What is the tax rate on long-term capital gains from equity shares in FY 2025-26?
Long-term capital gains (LTCG) from listed equity shares and equity mutual funds exceeding Rs 1,25,000 in a financial year are taxed at 12.5% without indexation benefit, as amended by the Finance Act 2024 with effect from 23 July 2024.
What is the holding period for long-term?
Listed securities: more than 12 months. Immovable property and unlisted shares: more than 24 months. Below these, gains are short-term.
What is the holding period for long-term capital gains on property?
For immovable property, the holding period for LTCG classification is 24 months (2 years) as of FY 2024-25 onwards. Property held for less than 24 months is classified as short-term and taxed at applicable slab rates.
Is indexation still available?
For most assets indexation was removed from 23 July 2024. Resident individuals selling property bought before that date can choose the lower of 12.5% without indexation or 20% with indexation.
Can I claim indexation benefit on sale of property?
From 23 July 2024, the option to use indexation for real property was removed and the LTCG rate was reduced to 12.5%. However, properties acquired before 23 July 2024 can choose between 20% with indexation or 12.5% without, whichever is lower in tax liability.
How can I save capital gains tax?
Reinvest in a residential house (Section 54/54F) or in 54EC bonds (NHAI/REC, up to ₹50L within 6 months) to claim exemption on long-term gains.
How can I save tax on long-term capital gains from property sale?
You can reinvest LTCG in a new residential house under Section 54 (within 2 years of sale or 3 years if constructing), in specified bonds under Section 54EC up to Rs 50 lakh (within 6 months), or in a Capital Gains Account Scheme before the ITR due date.
What is the STT applicability on capital gains?
Securities Transaction Tax (STT) is levied on equity share and mutual fund transactions on recognised stock exchanges. LTCG exemption of Rs 1,25,000 and the 12.5% rate apply only to transactions where STT has been paid on both purchase and sale.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.