📊
Capital Gains Tax Calculator
STCG & LTCG · Equity, property, gold, debt · Indexation · Updated FY 2026–27
Equity 10% LTCGProperty with indexationDebt at slab rate₹1L exempt for equity
Select asset type
ℹ️ Sold on recognised exchange. STT paid.
Transaction details
Sale price (what you received)
₹
Cost of acquisition (what you paid)
₹
Holding period (months)
1 yr 6 mo · ✓ LTCG (threshold: 12 months)
Long-term Capital Gain@ 10%
Raw gain / loss
₹3.00 L
Capital gains tax
₹20,000
Net profit
₹2.80 L
Post-tax return
140.0%
Calculation breakdown
Sale price₹5.00 L
Cost of acquisition− ₹2.00 L
Capital gain (before exemption)₹3.00 L
LTCG exemption (₹1L/year)− ₹1.00 L
Taxable gain₹2.00 L
Tax @ 10%₹20,000
Net profit after tax₹2.80 L
Tax at different holding periods
₹2.00 L invested → sold at ₹5.00 L · raw gain: ₹3.00 L
| Holding period | Type | Tax rate | Tax amount | Net profit | Post-tax return |
|---|---|---|---|---|---|
| 6 months | STCG | 15% | ₹45,000 | ₹2.55 L | 127.5% |
| 1 year | LTCG | 10% | ₹20,000 | ₹2.80 L | 140.0% |
| 1.5 years(yours) | LTCG | 10% | ₹20,000 | ₹2.80 L | 140.0% |
| 2 years | LTCG | 10% | ₹20,000 | ₹2.80 L | 140.0% |
| 5 years | LTCG | 10% | ₹20,000 | ₹2.80 L | 140.0% |
Capital Gains Tax in India — Complete Guide FY 2024–25
A capital gain arises when you sell a capital asset (shares, mutual funds, property, gold) for more than you paid. The profit is taxable as capital gains — but the rate depends heavily on the asset type and how long you held it before selling.
Capital gains tax rates — complete table FY 2024–25
| Asset | LTCG threshold | STCG rate | LTCG rate | Indexation | ₹1L exemption |
|---|---|---|---|---|---|
| Listed equity / equity MF | 12 months | 15% | 10% | No | Yes |
| Debt mutual funds | 24 months | Slab | Slab | No | No (post Apr 2023) |
| Property | 24 months | Slab | 20% | Yes | No |
| Physical gold / gold ETF | 24 months | Slab | 20% | Yes | No |
| Bonds / debentures | 36 months | Slab | Slab | No | No |
| Unlisted shares | 24 months | Slab | 20% | No | No |
Budget 2024 changes
The July 2024 Budget raised STCG on listed equity from 15% to 20% and LTCG from 10% to 12.5%, while increasing the LTCG exemption limit from ₹1 lakh to ₹1.25 lakh per financial year. These rates apply to transactions after 23rd July 2024. Verify the exact rates applicable to your transaction date with a tax professional.
Frequently asked questions
What is the difference between STCG and LTCG?▼
Short-Term Capital Gains (STCG) arise when you sell an asset before the holding period qualifying for long-term status. Long-Term Capital Gains (LTCG) arise when you hold the asset for the required period. The thresholds differ: 12 months for listed equity/equity MF, 24 months for property/gold/debt MF, 36 months for bonds. LTCG rates are generally lower than STCG rates for the same asset, incentivising longer holding periods.
What is indexation benefit for property and gold?▼
Indexation adjusts your purchase cost for inflation using the Cost Inflation Index (CII), which the government publishes annually. By increasing the 'cost' on paper, it reduces the taxable gain. For example: property purchased for ₹20L in FY 2012-13 (CII: 200) and sold in FY 2024-25 (CII: 363): indexed cost = ₹20L × 363/200 = ₹36.3L. If sold for ₹50L, taxable LTCG = ₹50L − ₹36.3L = ₹13.7L instead of ₹30L. Tax at 20% = ₹2.74L instead of ₹6L. Indexation can dramatically reduce your property tax bill.
Can I avoid LTCG on equity by harvesting ₹1 lakh every year?▼
Yes — this is called 'tax harvesting' and is a completely legitimate strategy. Since LTCG on equity is exempt up to ₹1 lakh per financial year, you can sell equity investments with up to ₹1L in unrealised LTCG each year and immediately reinvest. This effectively resets your cost basis at a higher price, reducing future tax liability. Done annually, it can save ₹10,000/year (10% of ₹1L) — ₹1,00,000+ over a decade of investing.
How can I set off capital losses?▼
Capital losses can be set off against capital gains in the same financial year. Short-Term Capital Loss (STCL) can be set off against both STCG and LTCG. Long-Term Capital Loss (LTCL) can only be set off against LTCG (not STCG). If losses exceed gains in a year, the remaining loss can be carried forward for up to 8 assessment years, but only if you filed your ITR on time.
Is there any exemption on LTCG from property sale?▼
Yes. Section 54 exempts LTCG from residential property sale if the entire gain is reinvested in another residential property within 2 years (purchase) or 3 years (construction). Section 54EC allows exemption if LTCG up to ₹50L is invested in specific bonds (NHAI, REC) within 6 months. These are the two most commonly used exemptions for property sellers.