🇮🇳 India

Capital Gains Tax Calculator India — FY 2025-26

Calculate exact LTCG and STCG tax on your property, equity shares, mutual funds, or gold sale. Updated for Finance Act 2024 rates: 12.5% equity LTCG, 20% equity STCG, 12.5% property without indexation. Save tax with Section 54 and 54EC exemptions, and compare tax efficiency across asset types.

Select the type of asset you sold
Original cost of acquisition
Actual sale consideration received
months
LTCG if held > 24 months
Based on your total income. Surcharge on CG is capped at 15%.

Try another scenario

How to Use This Calculator

Capital Gains Tax tab

Select your asset type (property, equity shares, equity MF, debt MF, gold, or gold ETF), enter purchase price, sale price, and holding period in months. The calculator classifies your gain as LTCG or STCG based on the holding period threshold for that asset, then computes the exact tax including surcharge and 4% cess.

Save Tax — Section 54/54EC tab

For property sellers only. Enter your property sale details, then toggle Section 54 (reinvest in residential property) and/or Section 54EC (invest in NHAI/REC/PFC/IRFC bonds). The calculator shows how much tax you can save by claiming these exemptions, with the combined saving displayed prominently.

Multi-Asset Comparison tab

Enter any capital gain amount and holding period to see the tax on the same gain across six asset types side by side — equity shares, equity MF, debt MF, property, gold, and gold ETF. Instantly see which asset class is most tax-efficient for your situation.

Share your result

Every input is encoded in the URL. Click Share to send your exact scenario to a CA, financial advisor, or save it for later reference.

The Formula

Capital gains tax in India is computed differently depending on asset type, holding period, and applicable section:

Capital Gain:
Capital Gain = Sale Price − Purchase Price

Equity Shares / Equity MF (LTCG — held > 12 months):
Tax = (Capital Gain − &rupee;1,25,000) × 12.5%
(Section 112A, exemption of &rupee;1.25 lakh per FY)

Equity Shares / Equity MF (STCG — held ≤ 12 months):
Tax = Capital Gain × 20%
(Section 111A)

Property / Gold Physical (LTCG — held > 24 months):
Tax = Capital Gain × 12.5%
(Section 112, no indexation from FY 2024-25)

Gold ETF (LTCG — held > 12 months):
Tax = Capital Gain × 12.5%
(Section 112, listed security — 12-month threshold)

Debt MF (any holding period):
Tax = Capital Gain × Slab Rate
(Section 50AA, no LTCG benefit since FY 2023-24)

Total Tax:
Total = Base Tax + Surcharge + 4% Cess
(Surcharge on capital gains capped at 15%)

For properties acquired before 23 July 2024, resident individuals can choose the lower of 12.5% without indexation or 20% with indexation (using Cost Inflation Index). This grandfathering provision applies only to properties purchased before the Budget 2024 effective date.

Example

Rajesh — Mumbai property seller, &rupee;30 lakh LTCG on flat sale

Rajesh bought a flat in Mumbai for &rupee;50 lakh in 2020 and sold it for &rupee;80 lakh in 2026. He held it for more than 24 months, so the gain qualifies as LTCG. He plans to reinvest &rupee;40 lakh in a new flat (Section 54) and &rupee;20 lakh in 54EC bonds.

Step 1: Calculate capital gain

Sale price&rupee;80,00,000
Purchase price&rupee;50,00,000
Capital gain (LTCG)&rupee;30,00,000

Step 2: Tax without exemption

LTCG rate12.5% (Sec 112)
Base tax&rupee;3,75,000
Cess (4%)&rupee;15,000
Total tax (no exemption)&rupee;3,90,000

Step 3: Claim exemptions

Section 54 (reinvest &rupee;40L in flat)&rupee;15,00,000 exempt
Section 54EC (&rupee;20L in bonds)&rupee;15,00,000 exempt
Taxable gain after exemptions&rupee;0
Tax payable&rupee;0

By reinvesting in a new flat and 54EC bonds, Rajesh saves the entire &rupee;3,90,000 in tax. Without exemptions, he would pay nearly &rupee;4 lakh on a &rupee;30 lakh gain.

FAQ

Budget 2024 (Finance Act 2024) made sweeping changes effective 23 July 2024. For equity shares and equity MF, LTCG rate increased from 10% to 12.5%, STCG from 15% to 20%, and the annual LTCG exemption rose from &rupee;1 lakh to &rupee;1.25 lakh. For property, the LTCG rate changed from 20% with indexation to 12.5% without indexation (with a grandfathering option for pre-23 July purchases). For gold and gold ETF, indexation was removed and the rate became a uniform 12.5%. The holding period for gold physical was reduced from 36 to 24 months, and gold ETF from 36 to 12 months.
For properties sold on or after 23 July 2024, the default rule is 12.5% LTCG without indexation. However, resident individuals and HUFs who purchased property before 23 July 2024 have a choice: pay 12.5% without indexation, or 20% with indexation — whichever results in lower tax. For properties purchased on or after 23 July 2024, only the 12.5% without indexation option is available. The Cost Inflation Index (CII) for FY 2024-25 is 363 (base year 2001-02 = 100). This grandfathering clause was added by the government after public feedback during the Budget session.
Since 1 April 2023 (Finance Act 2023), debt mutual funds purchased after that date have no LTCG benefit. All gains — regardless of holding period — are taxed at your income tax slab rate. This applies to all funds with less than 65% equity allocation, including debt funds, liquid funds, money market funds, and gold funds of funds. The indexation benefit that was previously available for debt funds held over 3 years has been permanently removed. Budget 2024 and Budget 2025 made no changes to this rule.
Section 54 exempts LTCG from the sale of a residential property if you reinvest in another residential property — purchase within 1 year before or 2 years after sale, or construct within 3 years. The exemption is proportionate to the amount reinvested. Section 54EC exempts LTCG from sale of any land or building if you invest up to &rupee;50 lakh in specified bonds (NHAI, REC, PFC, IRFC) within 6 months of sale. These bonds have a 5-year lock-in and pay about 5-5.25% interest (taxable). Both sections can be claimed together on the same property sale. Section 54EC is only for property/land — it does not apply to equity or MF gains.
Surcharge is an additional tax on income tax when your total income exceeds certain thresholds: 10% for income above &rupee;50 lakh, 15% for above &rupee;1 crore, 25% for above &rupee;2 crore, and 37% for above &rupee;5 crore. However, for capital gains income under Sections 111A, 112, and 112A, the surcharge is capped at 15% regardless of how high your total income is. This cap is a significant relief for HNIs with large capital gains. On top of tax + surcharge, a 4% Health & Education Cess always applies. So the maximum effective LTCG rate is 12.5% × 1.15 × 1.04 = approximately 14.95%.

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