Capital Gains Tax Calculator
Calculate your short-term and long-term capital gains tax under the new rules — equity at 20%/12.5%, property and gold at 12.5%, with the 12.5% vs 20%-with-indexation choice on older property. Updated for the FY 2025-26 Cost Inflation Index of 376.
Capital gains tax rates (from 23 July 2024)
| Asset | Short-term | Long-term |
|---|---|---|
| Listed equity shares / equity mutual funds (STT paid) | 20% (Sec 111A) | 12.5% over ₹1.25 lakh (Sec 112A) |
| Property, gold, unlisted shares, other assets | At your slab rate | 12.5% without indexation (Sec 112) |
| Debt mutual funds bought on/after 1 Apr 2023 | Always taxed at your slab rate (Sec 50AA) | |
The holding period to qualify as long-term is 12 months for listed securities and 24 months for property, gold and unlisted shares. A 4% health & education cess is added to the tax (surcharge may apply on high incomes).
The property indexation choice
For land or building acquired before 23 July 2024, a resident individual or HUF can pay long-term capital gains tax at the lower of: 12.5% without indexation or 20% with indexation. Indexation inflates your cost using the Cost Inflation Index (CII), which for FY 2025-26 is 376. This calculator computes both and applies whichever is cheaper. Property bought on or after 23 July 2024 uses only the 12.5% rate.
Worked example
You sell listed shares bought for ₹5,00,000 (June 2020) at ₹8,00,000 (Aug 2025). Held over 12 months, so it is long-term. Gain = ₹3,00,000. After the ₹1.25 lakh exemption, taxable LTCG is ₹1,75,000, taxed at 12.5% = ₹21,875, plus 4% cess = ₹22,750.
Good to know
Equity bought before 31 Jan 2018
Such shares get grandfathering: cost is the higher of actual cost and the fair market value as on 31 January 2018. Adjust your purchase value accordingly when using this tool.
The ₹1.25 lakh exemption
The exemption on equity LTCG is a single annual limit across all your equity sales — not per transaction. If you have multiple sales, apply ₹1.25 lakh once in total.
Set off losses
Capital losses can be set off against gains — short-term loss against any capital gain, long-term loss only against long-term gain — and carried forward up to 8 years.
Related tools
See our Tax Regime Calculator, HRA Calculator and Advance Tax Calculator.
Frequently asked questions
What is the LTCG tax rate for FY 2025-26?
For listed equity and equity mutual funds, long-term capital gains above ₹1.25 lakh are taxed at 12.5% under Section 112A. For property, gold and other assets, LTCG is taxed at 12.5% without indexation under Section 112. These rates apply to transfers made on or after 23 July 2024.
What is the STCG tax rate now?
Short-term capital gains on listed equity and equity mutual funds are taxed at 20% under Section 111A. Short-term gains on other assets are taxed at your applicable income-tax slab rate.
Can I still use indexation on property?
Only for land or building acquired before 23 July 2024. A resident individual or HUF may choose the lower of 12.5% without indexation or 20% with indexation. Property acquired on or after that date uses only the 12.5% rate.
What is the Cost Inflation Index for 2025-26?
The CBDT has notified the Cost Inflation Index for FY 2025-26 at 376, up from 363 for FY 2024-25.
How are debt mutual funds taxed?
Debt mutual funds bought on or after 1 April 2023 are always taxed at your slab rate as short-term gains under Section 50AA, regardless of how long you hold them.
Is the holding period 12 or 24 months?
It is 12 months for listed securities such as shares and equity mutual funds, and 24 months for property, gold and unlisted shares.
Disclaimer: This calculator is for general information and educational purposes only and does not constitute tax advice. It does not compute surcharge or grandfathering of pre-2018 equity. Verify your figures or consult a qualified tax professional before filing. © ClearTax Advisors.