Capital Gains Tax Calculator – LTCG & STCG India

Capital Gains Tax Calculator for India

Use this free capital gains tax calculator to estimate short-term or long-term capital gains tax on listed equity, equity-oriented funds, specified debt funds, property, land, gold and other standard capital assets. The result applies the post-23 July 2024 rate framework and adds 4% health and education cess.

Capital Gains Tax Calculator

Estimate STCG or LTCG tax using standard Indian rates for transfers on or after 23 July 2024. Designed for resident individuals and common domestic transactions.

Asset type Listed equity / equity-oriented fund with STT Specified debt mutual fund acquired on/after 1 Apr 2023 Property / land Gold / other standard capital asset

Holding period (months)

Cost of acquisition (₹)

Sale consideration (₹)

Eligible cost of improvement (₹)

Eligible transfer expenses (₹)Do not include STT on securities

Applicable marginal income-tax rate0%5%10%15%20%25%30%

Section 112A threshold already used this FY (₹)Across other eligible equity LTCG transactions

Estimated Capital Gains Tax

₹0

Capital gain / loss₹0

Remaining 112A threshold used₹0

Taxable gain₹0

Tax rate applied—

Income tax before cess₹0

Health & education cess (4%)₹0

Total estimated tax₹0

This simplified tool excludes surcharge, unused basic-exemption adjustment, loss set-off, Sections 54–54GB relief, equity grandfathering, Section 50C valuation, DTAA and special asset rules. Verify the result before filing.

Reviewed on July 13, 2026 using official Income Tax Department guidance and AY 2026–27 filing rules.

Capital-gains tax depends on the asset, holding period, acquisition date, transfer date, taxpayer status and available exemptions. This calculator handles a limited set of standard resident-individual cases under the rate framework applicable to transfers on or after 23 July 2024.

Quick answer: Eligible listed-equity STCG is generally taxed at 20%. Eligible listed-equity LTCG is generally taxed at 12.5% after the aggregate ₹1.25 lakh annual threshold. Standard LTCG on property, gold and many other assets is generally taxed at 12.5% without indexation, while their STCG is generally taxed at the applicable normal rate.

How to use the capital gains tax calculator

1. Select the asset category that matches the transaction.
2. Enter the completed holding period in months.
3. Enter sale consideration, acquisition cost, eligible improvement cost and transfer expenses.
4. For specified debt funds or short-term property/gold gains, select an approximate marginal income-tax rate.
5. For eligible long-term equity gains, enter how much of the ₹1.25 lakh annual threshold has already been used by other transactions.
6. Review the gain classification, taxable gain, rate, tax and 4% cess.

Short-term capital gainA gain that does not cross the applicable long-term holding-period threshold or is deemed short-term by a special provision.

Long-term capital gainA gain on an eligible asset held for more than the applicable threshold, subject to asset-specific rules.

Basic capital gain formula

Capital gain = Sale consideration − acquisition cost − eligible improvement cost − eligible transfer expenses

Estimated tax = Taxable capital gain × applicable rate + 4% cess

Actual computation may require fair-market-value rules, deemed sale value, previous-owner cost, corporate-action adjustments, grandfathering, indexation comparison or reinvestment relief. Securities transaction tax is not an allowable transfer deduction for the covered securities calculation.

Capital gains rates used by this tool

Asset category	Classification used	Rate used
Listed equity / equity-oriented fund covered by STT conditions	STCG when held for 12 months or less	20%
Listed equity / equity-oriented fund covered by STT conditions	LTCG when held for more than 12 months	12.5% above remaining aggregate ₹1.25 lakh threshold
Specified debt mutual fund acquired on/after 1 April 2023	Deemed short-term under the covered rule	Selected normal rate
Property / land	STCG up to 24 months; LTCG after more than 24 months	Selected normal rate for STCG; 12.5% for LTCG
Gold / other standard asset	STCG up to 24 months; LTCG after more than 24 months	Selected normal rate for STCG; 12.5% for LTCG

The listed-equity rates assume all applicable Securities Transaction Tax and Section 111A/112A conditions are satisfied. If those conditions are not met, a different rate may apply.

Capital gains tax example for listed equity

Assume eligible listed shares are sold after 18 months for ₹8,00,000. Acquisition cost is ₹5,00,000, there are no deductible expenses, and none of the annual Section 112A threshold has been used elsewhere.

• Long-term capital gain: ₹3,00,000
• Annual threshold used: ₹1,25,000
• Taxable LTCG: ₹1,75,000
• Income tax at 12.5%: ₹21,875
• Health and education cess at 4%: ₹875
• Total estimated tax: ₹22,750

The ₹1.25 lakh threshold is aggregate for eligible Section 112A LTCG during the financial year; it is not a separate exemption for every sale.

Holding-period rules used

Asset covered by this tool	Short term	Long term
Listed equity and equity-oriented fund	12 months or less	More than 12 months
Immovable property	24 months or less	More than 24 months
Gold and other standard assets for post-23 July 2024 transfers	24 months or less	More than 24 months
Specified debt mutual fund acquired on/after 1 April 2023	Deemed short-term for the covered transaction	Not calculated as LTCG

Property grandfathering: For a resident individual or HUF selling long-term land or a building acquired before 23 July 2024, official guidance provides a comparison safeguard involving 20% tax with indexation versus 12.5% without indexation. This simplified calculator shows only 12.5% without indexation and does not perform that comparison.

Important exclusions and special cases

• surcharge and marginal relief;
• adjustment against an unused basic exemption limit;
• set-off and carry-forward of capital losses;
• Sections 54, 54B, 54EC, 54F and other reinvestment relief;
• Section 50C stamp-duty-value substitution for immovable property;
• grandfathered cost for equity acquired before 1 February 2018;
• non-resident, FII, DTAA and foreign-currency computation rules;
• market-linked debentures, unlisted bonds/debentures and depreciable assets;
• virtual digital assets, business income and buy-back taxation; and
• rights issues, bonus shares, gifts, inheritance and corporate actions requiring special cost rules.

Records to keep for capital gains

• purchase and sale contract notes or registered deeds;
• brokerage and eligible transfer-expense statements;
• improvement invoices and payment evidence;
• demat, mutual-fund or property transaction statements;
• valuation and stamp-duty records where relevant; and
• details of other gains, losses and exemptions claimed during the year.

Related investment and tax tools

Income Tax Calculator Old vs New Tax Regime Mutual Fund Returns Calculator XIRR Calculator Property Valuation Calculator Stamp Duty Calculator

Frequently asked questions

What is the difference between STCG and LTCG?

STCG arises when an asset is transferred within its short-term holding period or is deemed short-term under a special rule. LTCG applies after the relevant long-term holding threshold is crossed.

What tax rate applies to listed-equity STCG?

For a qualifying transfer on or after 23 July 2024 that satisfies the applicable STT and Section 111A conditions, this calculator applies 20% plus 4% cess. Other transactions may be taxed differently.

How is listed-equity LTCG taxed?

For a qualifying Section 112A transfer on or after 23 July 2024, this tool applies 12.5% to eligible aggregate LTCG exceeding the remaining ₹1.25 lakh annual threshold, then adds 4% cess.

Is the ₹1.25 lakh equity-LTCG threshold available on every transaction?

No. It is an aggregate financial-year threshold for eligible Section 112A gains. Enter the amount already used elsewhere so the calculator can estimate the remaining threshold.

Is indexation available for property or gold LTCG?

The general post-23 July 2024 rule uses 12.5% without indexation. A special comparison safeguard may apply to qualifying long-term land or buildings acquired before that date by a resident individual or HUF; this tool does not calculate it.

How are specified debt mutual funds taxed?

The covered specified mutual-fund units acquired on or after 1 April 2023 are treated as gains from a short-term capital asset under the applicable rule. This tool applies the normal rate selected by the user.

Does this calculator include Section 54 exemptions?

No. Reinvestment exemptions under Sections 54 to 54GB have asset, taxpayer, investment and timing conditions. Compute and verify any eligible relief separately.

Can transfer expenses reduce capital gains?

Eligible expenditure incurred wholly and exclusively in connection with the transfer may reduce the gain. Securities transaction tax is not deductible in computing the covered securities gain.

What happens when the calculator shows a capital loss?

The current transaction has no estimated capital-gains tax, but the tool does not calculate loss set-off or carry-forward. Those benefits depend on the nature of the loss, other gains and filing compliance.

Official sources

• Income Tax Department – Capital-gains computation, rates and exemptions
• Income Tax Department – Holding periods and tax on sale of shares
• Income Tax Department – Special treatment for specified mutual funds and covered instruments
• CBDT – ITR-2 validation rules for AY 2026–27

Disclaimer: This is an educational estimator, not tax or investment advice. Capital-gains computation can change based on the asset, dates, taxpayer status, exemptions, losses and return schedules. Verify current provisions and transaction records or consult a qualified tax professional before filing.