LTCG Tax Calculator

Long Term Capital Gains Tax Calculator

Calculate LTCG tax with indexation benefits for different asset types

Equity/MF LTCG (New Rules): From FY 2024-25, LTCG on equity shares and equity-oriented mutual funds is taxed at 12.5% on gains exceeding ₹1.25 Lakh (exemption limit increased from ₹1L). Holding period: >12 months.

Property LTCG: LTCG on immovable property is taxed at 20% with indexation benefit. Holding period: >24 months. Cost is adjusted using Cost Inflation Index (CII). Exemptions available under Sections 54, 54EC, 54F.

Gold LTCG: LTCG on gold and precious metals is taxed at 20% with indexation benefit. Holding period: >24 months. Sovereign Gold Bonds have special taxation — exempt if held to maturity.

Other Assets LTCG: For assets not covered above (debentures, bonds other than capital gain bonds, etc.), LTCG is taxed at 20% without indexation. Holding period: >24 months (or >36 months for some assets).

About LTCG Tax Calculator

The LTCG (Long-Term Capital Gains) Tax Calculator computes the tax liability on long-term capital gains from equity shares, mutual funds, property, and other assets. Under the Income Tax Act, long-term capital gains arise when capital assets held for more than the specified holding period are sold at a profit. Tax rates vary by asset type — 12.5% on equity/LTCG above ₹1.25 lakh (post-Budget 2024), 20% with indexation on real estate, and 20% on debt instruments.

Understanding LTCG tax is crucial for investment planning. The holding period to qualify as long-term is 12 months for equity shares and equity mutual funds, and 24 months for real estate and other assets. The Finance Act 2024 introduced significant changes — increasing the LTCG rate on equity from 10% to 12.5% while raising the exemption limit from ₹1 lakh to ₹1.25 lakh, and removing indexation benefits for real estate. Our calculator handles all asset classes with current FY 2026-27 rates.

Key Features

LTCG computation for equity, mutual funds, real estate, debt
Current tax rates post Finance Act 2024
Indexation benefit calculation (grandfathering for pre-2024)
Exemption under Section 54, 54EC, 54F
Surcharge and cess computation

Frequently Asked Questions

What is the LTCG tax rate on equity shares in 2026?

Long-term capital gains on equity shares and equity-oriented mutual funds are taxed at 12.5% (plus surcharge and cess) for gains exceeding ₹1.25 lakh in a financial year. This rate was increased from 10% and the exemption limit from ₹1 lakh to ₹1.25 lakh by the Finance Act 2024. Gains up to ₹1.25 lakh are exempt from tax.

Has indexation benefit been removed for real estate LTCG?

Yes, the Finance Act 2024 removed the indexation benefit for long-term capital gains on real estate and introduced a flat 12.5% tax rate without indexation. However, for properties purchased before July 23, 2024, taxpayers can choose between: (1) the old 20% rate with indexation, or (2) the new 12.5% rate without indexation — whichever is more beneficial. This grandfathering ensures existing property owners are not disadvantaged.

How can I save tax on long-term capital gains?

Tax-saving options for LTCG include: Section 54 — invest in residential property from sale of any capital asset; Section 54EC — invest in specified bonds (NHAI, REC) within 6 months (max ₹50 lakh); Section 54F — invest entire sale proceeds in residential property from sale of non-residential asset; and Section 54GB — invest in eligible startup. Each section has specific conditions and timelines that must be met.

LTCG Tax Calculator

Long Term Capital Gains Tax Calculator

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