About the Capital Gains
Capital-gains tax depends on the asset, how long you held it and when you sold. Since 23 July 2024 listed shares and equity funds held more than twelve months are taxed at 12.5 % on long-term gains above ₹1.25 lakh a year, and at 20 % if held for twelve months or less. Property, gold, unlisted shares and other assets held more than twenty-four months are taxed at 12.5 % without indexation; held for less, the gain is added to income and taxed at slab rates.
Enter the purchase and sale values, the expenses of transfer and the holding period, and pick the asset type. The calculator classifies the gain as short- or long-term, applies the exemption and the rate, and adds the 4 % cess. For short-term gains on non-equity assets it tells you to add the gain to your income — use the regime calculator for that.
Exemptions on reinvestment (sections 54, 54F, 54EC), the pre-July-2024 rates, the grandfathering of equity bought before 31 January 2018 and the optional indexed 20 % route for property bought before 23 July 2024 are not modelled. Confirm large transactions with a tax adviser.
How to use it
- 1Choose the asset type — listed equity / equity funds, or other (property, gold, unlisted shares).
- 2Enter the purchase value, the sale value, transfer expenses and the holding period in months.
- 3Read whether the gain is short- or long-term, the exemption, the taxable gain and the tax with cess.
- 4For short-term gains on other assets, add the gain to your income in the regime calculator.
How this is calculated
Gain = sale value − purchase value − transfer expenses Equity: long-term if held > 12 months → 12.5 % on gains above ₹1.25 lakh; else 20 % Other assets: long-term if held > 24 months → 12.5 % (no indexation); short-term → slab rates Tax shown includes 4 % cess
Rates used
- LTCG — listed equity / equity funds12.5 % above the exemption · Income-tax Act s.112A (from 23 July 2024) · verified 2026-09-25 · owner to confirm
- LTCG equity exemption1,25,000 ₹ per year · Income-tax Act s.112A · verified 2026-09-25 · owner to confirm
- STCG — listed equity / equity funds20 % · Income-tax Act s.111A (from 23 July 2024) · verified 2026-09-25 · owner to confirm
- LTCG — other assets (property, gold, unlisted)12.5 % without indexation · Income-tax Act s.112 (from 23 July 2024) · verified 2026-09-25 · owner to confirm
- Long-term holding — listed equity12 months · Income-tax Act s.2(42A) · verified 2026-09-25 · owner to confirm
- Long-term holding — other assets24 months · Income-tax Act s.2(42A) · verified 2026-09-25 · owner to confirm
- Health and education cess4 % of tax · Finance Act · verified 2026-09-25 · owner to confirm
Frequently asked questions
I bought the property in 2015 — can I still use indexation?
Resident individuals and HUFs who bought land or buildings before 23 July 2024 may choose the lower of 12.5 % without indexation and 20 % with indexation. The calculator shows the 12.5 % route only; ask a tax adviser to compute the indexed alternative.
Is the ₹1.25 lakh exemption per transaction?
No — per financial year, across all long-term equity gains. If you have used part of it on another sale, reduce the exemption you apply here.
Do debt mutual funds count as 'other'?
Debt funds bought after 1 April 2023 are taxed at slab rates regardless of holding period (specified mutual funds). Treat them as short-term 'other' gains — add to income.
What about losses?
A short-term loss sets off against any capital gain; a long-term loss only against long-term gains, with carry-forward for eight years if the return is filed on time. The calculator computes tax on a positive gain only.