Capital Gains Tax Calculator India, FY 2025-26
Compute short-term and long-term capital gains tax on listed shares and equity mutual funds (20% STCG under 111A, 12.5% LTCG under 112A above ₹1.25 lakh), land and buildings (12.5% without indexation, or 20% with indexation for property bought before 23 July 2024), gold, unlisted shares and debt mutual funds, including 4% cess.
Capital Gains Tax Calculator (FY 2025-26)
Short-term and long-term capital gains tax on shares, mutual funds, property, gold and debt funds at the rates that apply from 23 July 2024.
STT-paid. STCG 20% u/s 111A, LTCG 12.5% u/s 112A above ₹1.25 lakh.
Brokerage, stamp duty on sale, renovation
Long-term after 12 months
Total tax payable
₹22,750
Including 4% cess
Long-term capital gain
₹3,00,000
Tax rate applied
12.5%
After ₹1,25,000 exemption
This is an estimate for resident individuals and HUFs. It does not apply Section 54/54F/54EC exemptions, surcharge, grandfathering of equity bought before 1 February 2018, or loss set-off. Non-residents and companies have different rules.
Capital gains rules after the July 2024 Budget
The Finance (No. 2) Act 2024 rewrote the capital gains chapter with effect from 23 July 2024, and those rates carry into FY 2025-26. Long-term gains on practically every asset are now taxed at a flat 12.5% without indexation. Short-term gains on listed equity went up from 15% to 20%. The exemption on equity LTCG rose from ₹1 lakh to ₹1.25 lakh. Holding periods were simplified to two buckets: 12 months for listed securities, 24 months for everything else.
The one carve-out worth remembering is for property. Resident individuals and HUFs who bought land or a building before 23 July 2024 can still choose 20% with indexation if that produces a lower tax than 12.5% without it. For an old flat bought in 2005 the indexed route usually wins; for one bought in 2021 it usually does not. This calculator runs the comparison for you.
How to use this calculator
- Choose the asset type. The holding-period threshold and rates switch automatically.
- Enter purchase price, sale price and any expenses on transfer or improvement.
- Enter how many months you held the asset. The tool labels the gain short-term or long-term.
- For property bought before 23 July 2024, tick the box and pick the purchase financial year so the CII comparison can run.
- For assets taxed at slab rate, pick your marginal slab.
Example: equity mutual fund
You invested ₹5 lakh in an equity fund, sold it 18 months later for ₹8 lakh. The ₹3 lakh gain is long-term. After the ₹1.25 lakh exemption, ₹1.75 lakh is taxed at 12.5%, which is ₹21,875, plus ₹875 cess. Total tax ₹22,750. If the same fund had been sold at 10 months the whole ₹3 lakh would be short-term at 20%, which is ₹62,400 with cess, nearly three times more.
Example: flat bought in 2015, sold in 2025
Bought for ₹30 lakh in FY 2015-16 (CII 254), sold for ₹90 lakh in FY 2025-26 (CII 376). Without indexation the gain is ₹60 lakh and tax at 12.5% is ₹7.5 lakh. With indexation the cost becomes ₹44.4 lakh, the gain ₹45.6 lakh and tax at 20% is ₹9.12 lakh. Here the new 12.5% rate is cheaper, so the calculator picks it. Flip the numbers to a property bought in 2003 and indexation would win comfortably.
For practitioners
Capital gains are reported in Schedule CG of ITR-2 or ITR-3, and the AIS now pre-populates most equity transactions, so reconciliation errors show up fast. The figures here are the starting point for that schedule. Remember that advance tax on a capital gain is due in the instalment following the sale, and that losses can be set off (short-term against any gain, long-term only against long-term) and carried forward for eight years if the return is filed on time.
Capital gains rates for FY 2025-26 (transfers on or after 23 July 2024)
| Asset | Long-term after | STCG rate | LTCG rate |
|---|---|---|---|
| Listed shares, equity MFs (STT paid) | 12 months | 20% | 12.5% above ₹1.25 lakh |
| Land, building, house | 24 months | Slab rate | 12.5% (or 20% indexed if bought before 23 Jul 2024) |
| Gold, jewellery, unlisted shares | 24 months | Slab rate | 12.5% |
| Debt MFs bought after 1 Apr 2023 | Never | Slab rate | Slab rate |
| Listed bonds, REITs, InvITs | 12 months | Slab rate | 12.5% |
Frequently Asked Questions
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