About the India Capital Gains Tax Calculator
This calculator works out capital gains tax in India on listed shares and equity mutual funds, land and buildings, gold, unlisted shares and debt mutual funds. Enter the purchase and sale price, transfer expenses, cost of improvement and how long you held the asset; it decides whether the gain is short-term or long-term and applies the right rate plus 4% health and education cess.
It uses the rates in force for transfers on or after 23 July 2024, which the Finance Bill 2026 left unchanged, so they apply for both FY 2025-26 and FY 2026-27: 20% on short-term gains from listed equity (Section 111A), 12.5% on long-term gains above the ₹1.25 lakh yearly exemption for equity (Section 112A), and 12.5% without indexation on long-term gains from property, gold and unlisted assets (Section 112). From tax year 2026-27 these provisions sit in sections 196, 198 and 197 of the Income-tax Act, 2025; the familiar 1961 section numbers are used here. Short-term gains on non-equity assets, and all gains on debt funds bought after 1 April 2023, are added to your income and taxed at your slab rate.
Resident individuals and HUFs selling land or a building bought before 23 July 2024 can pay the lower of 12.5% without indexation or 20% with indexation; the calculator compares both using the Cost Inflation Index you enter. Surcharge is not included — it applies only when total income exceeds ₹50 lakh and is capped at 15% on these gains. From FY 2026-27, money received on a share buyback is taxed as a capital gain rather than as dividend income, with a higher effective rate for promoters; this calculator does not model buybacks.
With the default inputs, the capital gains tax (incl. 4% cess) is ₹22,750.00. Change any value above to recalculate instantly.
How to use the india capital gains tax calculator
- 1Choose the asset type you sold.
- 2Enter the purchase price, sale price and transfer expenses.
- 3Enter how many months you held the asset.
- 4For equity, enter how much of the ₹1.25 lakh exemption is still unused this year.
- 5For property bought before 23 July 2024, enter the CII values to compare indexation.
Formula and method
The gain is the full sale value minus transfer expenses, the cost of acquisition and any cost of improvement. Listed equity held more than 12 months, and other assets held more than 24 months, are long-term. Equity LTCG gets a ₹1.25 lakh yearly exemption and the rest is taxed at 12.5%; equity STCG is taxed at 20%. Long-term gains on property, gold and unlisted assets are taxed at 12.5% without indexation.
For land or buildings bought before 23 July 2024 by a resident individual or HUF, the tax is the lower of 12.5% without indexation and 20% on the indexed gain, where cost is inflated by the ratio of Cost Inflation Index values. (Strictly, each improvement is indexed from the year it was made; this calculator indexes it from the purchase year, which slightly overstates the indexed cost if improvements came later.) Short-term gains on non-equity assets and gains on post-April-2023 debt funds are taxed at your slab rate. A 4% health and education cess is added to the tax.
- CII
- Cost Inflation Index notified by CBDT
- rate
- 20% STCG equity, 12.5% LTCG, 20% indexed property, or slab rate
Worked examples
Equity mutual fund held 30 months
A ₹3 lakh gain on equity held over 12 months is long-term. After the ₹1.25 lakh exemption, ₹1.75 lakh is taxed at 12.5% = ₹21,875, plus 4% cess = ₹22,750.
Shares sold after 8 months
The ₹60,000 short-term gain on STT-paid shares is taxed at 20% under Section 111A (₹12,000) plus 4% cess, for ₹12,480.
Flat bought in 2018-19, sold in 2025-26
Without indexation the ₹29 lakh gain would be taxed at 12.5% = ₹3,62,500. Indexing the ₹50 lakh cost by 376 ÷ 280 raises it to ₹67.14 lakh, cutting the gain to ₹11.86 lakh; 20% of that is ₹2,37,143. Indexation is cheaper, so tax plus cess is about ₹2,46,629.
Frequently asked questions
What is the LTCG tax rate on shares in India?+
For listed shares and equity mutual funds sold on or after 23 July 2024, long-term gains (held over 12 months) are taxed at 12.5% on the amount above ₹1.25 lakh a year, plus 4% cess. Short-term gains are taxed at 20%.
Is indexation still available on property?+
Indexation was removed from 23 July 2024, but resident individuals and HUFs selling land or buildings acquired before that date can choose the lower of 12.5% without indexation or 20% with indexation.
How are debt mutual funds taxed now?+
Units of a specified mutual fund bought on or after 1 April 2023 are deemed short-term under Section 50AA whatever the holding period, so gains are added to income and taxed at your slab rate. From FY 2025-26 this covers funds investing more than 65% in debt and money-market instruments.
When is gold a long-term capital asset?+
Physical gold, jewellery and unlisted gold investments become long-term after 24 months, and the gain is then taxed at 12.5% without indexation. Gold ETFs are listed and become long-term after 12 months.
How can I save capital gains tax on a property sale?+
Long-term gains on property can be exempted by buying or building a residential house under Section 54/54F, or by investing up to ₹50 lakh in specified 54EC bonds within six months of the sale.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.