'); w.document.close(); w.print(); } }; } if (typeof taxgstShareResult === 'undefined') { window.taxgstShareResult = function(id, type) { var el = document.getElementById(id); var text = el ? el.innerText : ''; var url = window.location.href; if (type === 'whatsapp') window.open('https://api.whatsapp.com/send?text=' + encodeURIComponent(text + ' ' + url)); else if (type === 'twitter') window.open('https://twitter.com/intent/tweet?text=' + encodeURIComponent(text) + '&url=' + encodeURIComponent(url)); }; } if (typeof taxgstCopyResult === 'undefined') { window.taxgstCopyResult = function(id) { var el = document.getElementById(id); if (el) { navigator.clipboard.writeText(el.innerText).then(function(){ alert('Copied!'); }); } }; } if (typeof taxgstCalcEMI === 'undefined') { window.taxgstCalcEMI = function(p, r, n) { if (!p || !r || !n) return 0; r = r > 1 ? r / 12 / 100 : r; return p * r * Math.pow(1+r,n) / (Math.pow(1+r,n) - 1); }; } Capital Gain Tax Calculator
search
calculate Income Tax Calculator

Capital Gain Tax Calculator

Last updated: 2026-05-04
trending_up
folder_open Tax Calculator

Capital Gain Tax Calculator

Calculate STCG & LTCG Tax on Property, Stocks, MF

IT Act 2025
lightbulb Smart Tip: Enter your asset sale details below. The capital gain tax computation will update automatically on the right as you fill in the values.

bar_chart Capital Gain Tax Calculator

Calculate capital gains tax on property, stocks, mutual funds, and other assets. Supports LTCG/STCG with indexation benefit as per Union Budget 2024 & Budget 2026.

Equity Shares (Stocks) ▼
Equity Shares (Stocks)
Equity Mutual Funds
Residential Property
Commercial Property
Land
Gold/Jewellery
Debt Mutual Funds
Select the type of capital asset sold
₹
Total cost of acquisition including brokerage, stamp duty
₹
Net sale consideration after brokerage
₹
Cost of any improvements made (for property)

account_balance_wallet Capital Gain Computation

ParticularsAmount
Asset Type-
Holding Period-
Gain Type-
Gross Capital Gain₹0
Taxable Capital Gain₹0
Applicable Tax Rate-
Capital Gain Tax Payable₹0
Gain Breakdown
Enter values to calculate
Purchase Price
Sale Price
Capital Gain

assignment Capital Gain Tax Rates Comparison 2026

Short-Term Capital Gains (STCG)

  • Equity Shares/MFs: 20% flat rate
  • Property/Land/Gold: As per income slab
  • Debt Mutual Funds: As per income slab (Budget 2023)

Long-Term Capital Gains (LTCG)

  • Equity Shares/MFs: 12.5% (above ₹1.25L)
  • Property/Land: 12.5% (no indexation) / 20% (with indexation)
  • Gold/Jewellery: 12.5% / 20% (with indexation)
Asset TypeSTCG RateLTCG RateHolding Period for LTCG
Equity Shares20%12.5% (above ₹1.25L)> 12 months
Equity Mutual Funds20%12.5% (above ₹1.25L)> 12 months
Residential PropertyAs per slab12.5% (no indexation) / 20% (with indexation)> 24 months
Commercial PropertyAs per slab12.5% (no indexation) / 20% (with indexation)> 24 months
LandAs per slab12.5% (no indexation) / 20% (with indexation)> 24 months
Gold/JewelleryAs per slab12.5%> 36 months
Debt Mutual FundsAs per slabAs per slabN/A (Budget 2023)

* Tax rates as per Union Budget 2024 (confirmed unchanged in Budget 2026). LTCG on property acquired after July 23, 2024 is taxed at 12.5% without indexation. For earlier acquisitions, taxpayers can choose between 12.5% without indexation or 20% with indexation.

Understanding Capital Gains Tax in India: Complete Guide for 2026

Capital gains tax is one of the most important aspects of personal finance that every investor and property owner in India must understand. Whether you're selling stocks, mutual funds, property, or gold, knowing how capital gains tax works can help you plan your investments better and save significant amounts in taxes. This comprehensive guide explains everything you need to know about short-term and long-term capital gains, applicable tax rates, and available exemptions.

Short-Term vs Long-Term Capital Gains: Key Differences

The classification of capital gains into short-term (STCG) and long-term (LTCG) depends entirely on the holding period of the asset. For equity shares and equity mutual funds, holding the asset for more than 12 months qualifies as long-term, while anything less is short-term. For residential and commercial property, the threshold is 24 months. For gold and jewellery, assets held beyond 36 months are considered long-term.

The tax treatment differs significantly between STCG and LTCG. Short-Term Capital Gains on equity are taxed at a flat 20% rate under Section 111A, regardless of your income tax slab, as per Budget 2024 changes. However, STCG on non-equity assets like property and gold is added to your income and taxed according to your applicable slab rate. Long-Term Capital Gains enjoy preferential tax rates and various exemptions, making long-term investing more tax-efficient.

Capital Gains Tax Rates for Different Assets

The tax rates for capital gains vary based on the asset type and holding period. Equity shares and equity mutual funds (listed) have the following treatment: STCG is taxed at 20%, while LTCG above ₹1.25 lakh per financial year is taxed at 12.5% without indexation benefit, as per Budget 2024 changes applicable from FY 2024-25. The first ₹1.25 lakh of LTCG on equity is completely tax-free, making it an excellent choice for long-term wealth creation.

For residential property and land, LTCG is taxed at 12.5% without indexation (as per Budget 2024) or 20% with indexation benefit for properties acquired before July 23, 2024. This gives taxpayers the option to choose whichever calculation results in lower tax liability. STCG on property is taxed according to your income tax slab rate.

Gold and jewellery LTCG is taxed at 12.5% without indexation or 20% with indexation. Debt mutual funds purchased after April 1, 2023, are always taxed as short-term capital gains at your slab rate, regardless of holding period, due to changes in Budget 2023.

Indexation Benefit: How It Reduces Your Tax Burden

Indexation is a powerful tool that adjusts your purchase price for inflation, effectively reducing your taxable capital gain. The Cost Inflation Index (CII) is notified by the Central Board of Direct Taxes (CBDT) each year. The indexed cost of acquisition is calculated as: (Purchase Price × CII of Sale Year) ÷ CII of Purchase Year.

For example, if you purchased a property in 2015-16 for ₹50 lakh and sold it in 2024-25 for ₹1.2 crore, the indexed cost would be significantly higher than the actual purchase price, thereby reducing your taxable gain. With CII of 254 for 2015-16 and 363 for 2024-25, your indexed cost would be approximately ₹71.5 lakh, reducing your taxable gain from ₹70 lakh to about ₹48.5 lakh.

Tax-Saving Exemptions: Sections 54, 54EC, and 54F

The Income Tax Act provides several exemptions to help you save on capital gains tax. Section 54 allows exemption on LTCG from residential property if the gains are reinvested in another residential property within 2 years (for purchase) or 3 years (for construction). This is the most commonly used exemption for property sellers.

Section 54EC offers exemption by investing up to ₹50 lakh in specified bonds issued by NHAI (National Highways Authority of India) or REC (Rural Electrification Corporation) within 6 months of sale. These bonds have a 5-year lock-in and offer around 5-5.5% annual interest, making them suitable for those who don't want to buy another property.

Section 54F provides exemption on LTCG from any capital asset (except residential property) if the entire sale proceeds are invested in a residential property. This is particularly useful for those selling stocks, mutual funds, or gold to buy a house. However, you must not own more than one residential property to claim this exemption.

Related Tax Tools

To optimize your overall tax liability, use our related calculators: Income Tax Calculator to compute your total tax under both old and new regimes, and our Old vs New Tax Regime Comparison tool to find which regime saves you more tax. For property investments, understanding capital gains is crucial for effective tax planning.

Frequently Asked Questions about Capital Gains Tax

Find answers to common questions about capital gain calculator. Click on any question to expand the answer.

Long-term capital gains up to ₹1.25 lakh per financial year on equity shares and equity mutual funds are completely tax-free. Only gains above ₹1.25 lakh are taxed at 12.5% without indexation benefit. STCG on equity is taxed at 20%. These rates, introduced in Budget 2024, remain unchanged under the Income Tax Act, 2025 for FY 2026-27 (Tax Year 2026-27).

You can save LTCG tax on property through: (1) Section 54 - Invest in another residential property within 2 years, (2) Section 54EC - Invest up to ₹50 lakh in 54EC bonds (NHAI, REC) within 6 months, (3) Section 54F - Invest entire sale proceeds in residential property if you don't own another house.

Equity shares & equity mutual funds: More than 12 months. Property (residential & commercial): More than 24 months. Gold & jewelry: More than 36 months. Debt mutual funds (purchased after April 1, 2023): Always treated as short-term regardless of holding period.

From April 1, 2023, debt mutual funds (with less than 35% equity exposure) are treated as short-term capital assets regardless of holding period. This means they are taxed at your income slab rate, eliminating the earlier LTCG benefit with indexation.

As per the applicable provisions carried forward under the Income Tax Act, 2025, LTCG on property is taxed at 12.5% without indexation benefit (earlier 20% with indexation). Taxpayers can choose between old regime (20% with indexation) or new regime (12.5% without indexation) for properties acquired before July 23, 2024.

No, Budget 2026 has not made any changes to capital gains tax rates. The rates introduced in Budget 2024 (STCG equity at 20%, LTCG equity at 12.5% with ₹1.25 lakh exemption) continue to apply under the Income Tax Act, 2025 for FY 2026-27.

gavel Legal Disclaimer

This calculator is for informational and educational purposes only. Tax calculations are based on the Income Tax Act, 2025 (effective April 1, 2026) and may not reflect all individual circumstances. Tax slabs, rebate thresholds, and deduction limits are subject to change through government notifications. This tool should not be considered as tax advice. Always verify the latest tax rules at incometax.gov.in and consult a qualified Chartered Accountant for personalized guidance.

verified Source: Income Tax Department, Govt. of India • Last updated: 2026-05-04

update Latest Updates & Regulatory Changes

NEW

new_releases Income Tax Act, 2025 Effective

The new Income Tax Act, 2025 came into effect from April 1, 2026, replacing the Income Tax Act, 1961. New tax slabs, revised rebate u/s 87A (up to ₹60,000), and ₹75,000 standard deduction under the default New Regime are now applicable.

UPDATED

update New Tax Regime is Default

Under the Income Tax Act, 2025, the New Tax Regime is the default regime. Taxpayers must explicitly opt for the Old Regime. Salaried individuals with taxable income up to ₹12,75,000 pay zero tax under the New Regime.

IMPORTANT

priority_high Rebate u/s 87A Enhanced

Section 87A rebate increased to ₹60,000 (from ₹25,000) for taxable income up to ₹12,00,000 under the New Regime. This effectively makes salaried income up to ₹12,75,000 tax-free.

NEW

table_chart 7-Slab Structure Introduced

The New Regime now has 7 tax slabs (0%, 5%, 10%, 15%, 20%, 25%, 30%) instead of the previous 5-slab structure, providing more gradual tax progression.

description Terms, Rules & Regulations

gavel

Income Tax Act, 2025

All income tax calculations are governed by the Income Tax Act, 2025, effective from April 1, 2026. The Act replaces the Income Tax Act, 1961 and introduces revised tax slabs, enhanced rebates, and updated compliance requirements. Taxpayers must file returns as per the new provisions.

rule

Assessment Year & Financial Year

The Financial Year (FY) runs from April 1 to March 31. The Assessment Year (AY) is the year following the FY in which income is assessed and taxed. For FY 2026-27, the AY is 2027-28. ITR must be filed by the due date specified for the applicable AY.

policy

Tax Regime Selection

The New Tax Regime is the default regime under the Income Tax Act, 2025. Taxpayers wishing to opt for the Old Regime must explicitly select it while filing their ITR. Once opted out of the New Regime, salaried individuals can switch back only once. Business/professional taxpayers have limited switching options.

verified_user

Data Accuracy

Tax slabs, rebate limits, and deduction caps are sourced from the Income Tax Act, 2025 as notified by the Government of India. Surcharge rates, marginal relief provisions, and cess rates are applied as per statutory guidelines. Users are advised to cross-verify with official sources.

';printWindow.document.write(html); printWindow.document.close(); setTimeout(function() { printWindow.print(); }, 250); }// PDF Export (uses print dialog for Save as PDF) function cgExportPDF() { cgPrintComputation(); }// Excel/CSV Export function cgExportExcel() { var data = cgLastCalculation; if (!data.assetType) { alert('Please calculate capital gain tax first'); return; }var csvContent = 'Capital Gain Tax Computation Report\n' + 'Generated On,' + new Date().toLocaleDateString('en-IN') + '\n\n' + 'Asset Details\n' + 'Asset Type,' + data.assetType + '\n' + 'Holding Period,' + data.holdingPeriod + '\n' + 'Gain Type,' + data.gainType + '\n\n' + 'Capital Gain Computation\n' + 'Purchase Price,' + data.purchasePrice + '\n' + 'Sale Price,' + data.salePrice + '\n' + (data.indexedCost > 0 ? 'Indexed Cost of Acquisition,' + Math.round(data.indexedCost) + '\n' : '') + 'Gross Capital Gain,' + data.grossGain + '\n' + 'Taxable Capital Gain,' + data.taxableGain + '\n' + 'Applicable Tax Rate,' + data.taxRate + '\n' + 'Tax Payable,' + data.taxPayable + '\n\n' + 'Disclaimer\n' + 'This is for informational purposes only. Please verify with a tax professional.\n';var blob = new Blob([csvContent], { type: 'text/csv' }); var url = URL.createObjectURL(blob); var a = document.createElement('a'); a.href = url; a.download = 'capital-gain-tax-computation.csv'; a.click(); URL.revokeObjectURL(url); }document.addEventListener('DOMContentLoaded', function() { // Set default dates for better UX var today = new Date(); var threeYearsAgo = new Date(today); threeYearsAgo.setFullYear(today.getFullYear() - 3);var saleDateStr = today.toISOString().split('T')[0]; var purchaseDateStr = threeYearsAgo.toISOString().split('T')[0];document.getElementById('purchaseDate').value = purchaseDateStr; document.getElementById('saleDate').value = saleDateStr; });
Share:

Related Tools

chat