Tax · Free tool
Capital Gains Tax Calculator
FY 2025-26 — with Budget 2024 changes
Calculates STCG and LTCG tax on every major Indian asset class — listed equity, real estate, gold, unlisted shares and debt mutual funds — with the post-23-July-2024 rules baked in. Includes the ₹1.25 lakh equity LTCG exemption, indexation for legacy real-estate purchases, and the 4% cess.
The ₹1.25 L exemption is per financial year and shared across all your equity LTCG.
₹1,25,000 of equity LTCG exempted under the ₹1.25 L/year limit.
Notes
- LTCG on listed equity: 12.5% above ₹1.25 L exemption per FY (Budget 2024).
FY 2025-26 capital gains rules at a glance
| Asset | Holding period | STCG | LTCG |
|---|---|---|---|
| Listed equity / equity MF | ≥ 12 months = LT | 20% (Sec 111A) | 12.5% above ₹1.25 L/year |
| Real estate | ≥ 24 months = LT | Slab rate | 12.5% (no indexation) — or 20% with indexation if bought before 23 Jul 2024 |
| Gold (physical / ETF) | ≥ 24 months = LT | Slab rate | 12.5% (no indexation) |
| Unlisted shares / ESOPs | ≥ 24 months = LT | Slab rate | 12.5% |
| Debt MF (bought before Apr 2023) | ≥ 24 months = LT | Slab rate | 12.5% |
| Debt MF (bought from Apr 2023) | — | Always slab rate (no LTCG benefit) | |
The ₹1.25 lakh equity LTCG exemption
Each financial year, you get up to ₹1.25 lakh of LTCG on listed equity tax-free. Above that, the rate is 12.5%. So a long-term equity gain of ₹1.5 lakh attracts tax only on the ₹25,000 above the exemption — 12.5% × ₹25k = ₹3,125 (plus 4% cess = ₹3,250 total).
A common strategy: tax-loss harvest in March by selling losers to realise short-term losses, which offset other gains. Re-buy after a few weeks if you still want the exposure.
Real estate: indexation vs no-indexation
Budget 2024 simplified real-estate LTCG to a flat 12.5% with no indexation. But for properties bought before 23 July 2024, you can still choose 20% with indexation if it works out cheaper. The calculator picks the lower of the two automatically. For long-held properties (10+ years) in high-CII years, indexation usually wins; for shorter holds, no-indexation wins.