Capital Gains Tax Calculator
Budget 2024 RatesCalculate LTCG and STCG tax on stocks, mutual funds, property, and gold. Updated with 12.5% LTCG and 20% STCG rates.
₹49.5K
Capital Gain
₹0
Total Tax
₹49.5K
Net Profit
LTCG
12.5% Tax Rate
Select Asset Type
Transaction Details
₹
1 Lakh
Original cost of acquisition
₹
1.50 Lakh
Price at which you sold/will sell
₹
500
Transaction costs deductible from gains
Holding Period
1 month10 years
Long-Term Capital Gain
Listed Stocks requires 12months holding for LTCG. You've held for 18 months.
Purchase Price
₹1.00L
Sale Price
₹1.50L
Capital Gain
₹49.5K
Exemption Used
₹1.25L
₹1.25L LTCG exemption
Tax Calculation Breakdown
Sale Price₹1.50L
Less: Purchase Price- ₹1.00L
Less: Expenses- ₹500
Capital Gain₹49.5K
Less: LTCG Exemption (Sec 112A)- ₹1.25L
Taxable Gain₹0
Tax @ 12.5%₹0
Health & Education Cess (4%)₹0
Total Tax Payable₹0
Capital Gains Tax Rates (FY 2026-27)
| Asset Type | Holding Period | STCG Rate | LTCG Rate | Exemption |
|---|---|---|---|---|
| Listed Equity Shares | 12 months | 20% | 12.5% | ₹1.25L/year |
| Equity Mutual Funds | 12 months | 20% | 12.5% | ₹1.25L/year |
| Property/Real Estate | 24 months | Slab Rate | 12.5%* | Sec 54/54F |
| Gold/Jewelry | 36 months | Slab Rate | 12.5% | None |
| Debt Mutual Funds** | N/A | Slab Rate | Slab Rate | None |
* For property acquired before July 23, 2024, you can choose between 12.5% without indexation OR 20% with indexation.
** Debt MFs purchased after April 1, 2023 are always taxed at slab rate.
Frequently Asked Questions
What is the difference between LTCG and STCG?
LTCG (Long-Term Capital Gains) applies when you hold an asset beyond the specified period (12 months for equity, 24 months for property, 36 months for gold). STCG (Short-Term Capital Gains) applies for shorter holding periods. LTCG is taxed at lower rates (12.5% for equity) while STCG is taxed higher (20% for equity or slab rate for others).
What is the ₹1.25 lakh LTCG exemption?
Long-term capital gains up to ₹1.25 lakh per financial year on listed equity shares and equity-oriented mutual funds are completely exempt from tax. Only gains exceeding this limit are taxed at 12.5%. This exemption was increased from ₹1 lakh in Budget 2024.
How to save capital gains tax on property?
You can claim exemptions under: (1) Section 54 - Invest gains 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 - If you don't own more than one residential property, invest entire sale proceeds in a new house.
Is indexation benefit still available?
For property acquired BEFORE July 23, 2024, you can choose between 12.5% tax without indexation OR 20% tax with indexation benefit. For property acquired AFTER July 23, 2024, only 12.5% without indexation applies. Indexation has been removed for equity and debt mutual funds.
What is STT and how does it affect capital gains?
Securities Transaction Tax (STT) is levied on equity transactions. If STT is paid at the time of purchase/sale, LTCG on equity is taxed at 12.5% (Section 112A). Without STT, gains are taxed at 12.5% under Section 112.
Can I set off capital losses against gains?
Yes, short-term capital loss can be set off against both STCG and LTCG. Long-term capital loss can only be set off against LTCG. Unabsorbed losses can be carried forward for 8 years. Note: From FY 2025-26, LTCG loss can only be adjusted once.