Capital gains tax calculator
Work out the tax on your investment gains. Pick the asset, enter buy and sell prices and the holding period, and see your STCG or LTCG, the ₹1.25L equity exemption, and the exact tax with cess — all on the latest FY 2025-26 rules.
Capital gains details
FY 2025-26 · results update live
Asset type
₹5L
Total gain
sell − buy
₹3.75L
Taxable gain
after ₹1.25L exempt
₹48.75K
Tax (incl. cess)
9.8% of gain
How this is taxed
- Total gain₹5,00,000
- Less: ₹1.25L LTCG exemption−₹1,25,000
- Taxable gain × 12.5%₹46,875
- Health & education cess (4%)₹1,875
- Total tax₹48,750
Capital gains tax
₹48,750
Updated for the new regime
Gain, holding period, rate
Capital gains tax comes down to three things: how much you gained, how long you held the asset, and which asset it is. The July 2024 rules simplified the rates but raised most of them — here’s how it works.
- 1
Compute the gain
Sale price minus your purchase cost is the capital gain (or loss).
- 2
Check the holding period
12 months for equity, 24 for property/gold — this sets short vs long term.
- 3
Apply the rate
Equity: 20% short / 12.5% long. Property & gold long-term: 12.5%. Debt: slab.
- 4
Add exemption & cess
Equity LTCG gets a ₹1.25L exemption; a 4% cess applies on the tax.
Capital gains tax rates — FY 2025-26
Effective 23 July 2024. *Equity LTCG: 12.5% on gains above the ₹1.25 lakh yearly exemption.
| Asset & holding | Tax rate |
|---|---|
| Listed equity & equity MF — short-term (≤12m) | 20% |
| Listed equity & equity MF — long-term (>12m) | 12.5%* |
| Property & gold — long-term (>24m) | 12.5% |
| Property & gold — short-term | Slab rate |
| Debt funds (bought after Apr 2023) | Slab rate |
Plus 4% health & education cess on the tax. Property acquired before 23 Jul 2024 may alternatively use 20% with indexation if lower. Surcharge may apply on very high incomes.
Questions
Frequently asked
Your gain is the sale price minus the purchase cost. The tax depends on the asset and how long you held it. For listed equity and equity mutual funds, gains on holdings of 12 months or less are short-term (taxed at 20%); longer holdings are long-term (12.5% on gains above a ₹1.25 lakh yearly exemption). A 4% health and education cess applies on the tax.
The Union Budget 2024 overhauled the regime from 23 July 2024: equity STCG rose from 15% to 20%, equity LTCG from 10% to 12.5% (with the exemption raised from ₹1 lakh to ₹1.25 lakh), and a uniform 12.5% long-term rate now applies across assets — but generally without indexation. Debt funds bought on or after 1 April 2023 are taxed at your slab rate regardless of holding period.
For listed equity shares and equity mutual funds, the threshold is 12 months. For property, gold, and most other assets it is 24 months. Hold beyond the threshold and the gain is long-term; sell within it and it is short-term, usually taxed at a higher rate or your slab rate.
For property sold on or after 23 July 2024, long-term gains are taxed at 12.5% without indexation. However, for property acquired before that date, resident individuals and HUFs can choose the older method of 20% with indexation if it results in lower tax. This calculator applies the 12.5% no-indexation method; compare both before filing if your property is older.
Long-term capital gains from listed equity and equity mutual funds are exempt up to ₹1.25 lakh in aggregate each financial year; only the gains above that are taxed at 12.5%. Booking gains up to this limit annually (“tax harvesting”) is a common, legal way to reduce long-term tax.
Debt mutual fund units bought on or after 1 April 2023 are taxed at your income-tax slab rate on the entire gain, regardless of how long you hold them — there is no long-term benefit or indexation. Units bought earlier and sold after 23 July 2024 are taxed at 12.5% without indexation.