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Post-Budget 2024 · Sales on/after 23 July 2024

Gold Capital Gains Tax Calculator

Physical gold, gold ETFs and jewellery — see instantly whether your sale is long-term (LTCG 12.5%) or short-term (taxed at your slab), with the exact tax.

🥇 Gold sale details
Purchase price Total cost of acquisition
Sale price Total sale consideration
🗓️ Holding period
How long did you hold the gold?
📊 Your income tax slab Short-term only
Marginal slab rate for STCG
Short-term gains on gold are added to your total income and taxed at your applicable slab rate, plus 4% health & education cess. Long-term gains are taxed at a flat 12.5% (without indexation) + 4% cess.

Capital gains breakdown

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Disclaimer: Indicative estimate for individual residents on gold sold on/after 23 July 2024. Actual tax may vary with cost of improvement, exemptions (54F etc.), surcharge and set-off of losses. Rates per Finance (No. 2) Act 2024.

How gold is taxed after Budget 2024

The Finance (No. 2) Act 2024 overhauled capital gains on gold. For any physical gold, gold ETF or jewellery sold on or after 23 July 2024, the holding period that makes it long-term dropped to 24 months, and long-term gains are now taxed at a flat 12.5% without indexation. Short-term gains are simply added to your income and taxed at your slab.

24 mo
Hold longer than 24 months for long-term treatment
12.5%
Flat LTCG rate on gold (without indexation) + 4% cess
Slab
STCG added to income, taxed at 5% / 20% / 30% + cess
No index
Indexation benefit removed for gold from 23 Jul 2024

Long-term vs short-term on gold

The single biggest lever is your holding period. Cross 24 months and your gain is long-term at a predictable 12.5%; sell within 24 months and the whole gain stacks on top of your salary at your marginal rate — which can mean 30% for higher earners.

Long-term (held > 24 months)
Tax rate on gain12.5%
IndexationNot available
Health & education cess4%
Effective rate13%
Short-term (held ≤ 24 months)
Tax rate on gainYour slab
Added to incomeYes
Health & education cess4%
Effective (30% slab)31.2%
Short-term gold gains do not enjoy any special rate — they are taxed exactly like your salary, so a taxpayer in the 30% slab pays 31.2% including cess.

Worked examples

Here is how the same ₹2,00,000 gain is taxed depending on how long you held the gold. Buy at ₹3,00,000, sell at ₹5,00,000 — the gain is ₹2,00,000 in every case.

Held > 24 mo long-term
Gain₹2,00,000
Tax @ 12.5% + cess₹26,000
Effective rate13.0%
Held ≤ 24 mo 20% slab
Gain₹2,00,000
Tax @ 20% + cess₹41,600
Effective rate20.8%
Held ≤ 24 mo 30% slab
Gain₹2,00,000
Tax @ 30% + cess₹62,400
Effective rate31.2%
The long-term route saves ₹15,600–₹36,400 on the same ₹2,00,000 gain versus a short-term sale — enter your own numbers above to see your exact figure.

Key terms explained

Holding period

The time between purchase and sale. For gold sold on/after 23 July 2024, more than 24 months is long-term; 24 months or less is short-term. Count from the date of acquisition to the date of transfer.

LTCG at 12.5%

Long-term gains on gold are taxed at a flat 12.5% without indexation, plus 4% cess. This single rate applies regardless of your income slab, so higher earners benefit most from going long-term.

STCG at slab

Short-term gains have no special rate — the gain is added to your total income and taxed at your marginal slab (5%, 20% or 30%), plus 4% cess.

Health & education cess

A flat 4% is charged on the capital-gains tax in both cases. It funds health and education programmes and is not optional; it is already built into the figures above.

Frequently Asked Questions
How is capital gain on gold taxed?

Physical gold, jewellery and gold ETFs and funds held for more than 24 months give long-term capital gain taxed at 12.5% without indexation. Held for 24 months or less, the gain is short term and taxed at your slab rate.

Was the holding period or rate changed recently?

Yes. From 23 July 2024 the long-term rate on most assets became a flat 12.5% without indexation, replacing 20% with indexation, and holding periods were simplified. Resident individuals and HUFs have a limited option to compute tax the old way for land and building acquired before that date, but not for gold.

How are Sovereign Gold Bonds taxed?

The interest is taxable at slab rates. Capital gain on redemption at maturity with the RBI is exempt for an individual. Gain on selling the bond on an exchange before maturity is taxable as a capital gain in the normal way.

What if I have no purchase bill for old jewellery?

You must still establish a cost. For gold acquired before 1 April 2001 you may substitute its fair market value as on that date, supported by a valuer's report. For later purchases, use whatever contemporaneous evidence exists — an assessing officer can challenge an unsupported figure.

Can I save tax on gold capital gains?

Long-term gain can be sheltered under section 54F by investing the net sale consideration in a residential house, subject to its conditions. Section 54EC bonds are available only for gains on land or building, not gold.

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.