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Capital Gains Tax Calculator — LTCG & STCG India
Reviewed by Finin2min Editorial Desk · Last reviewed 8 September 2026
Budget 2024: STCG (equity) 20% · LTCG (equity) 12.5%, ₹1.25L exempt · Other LTCG 12.5% no indexation (w.e.f. Jul 23, 2024)
Property grandfathering: Acquired before Jul 23, 2024 → choose lower of 12.5% or 20%+indexation (Individuals/HUF only)
Section 50AA (AY 2026-27): A "specified mutual fund" invests more than 65% in debt and money-market instruments (or 65%+ in units of a fund that itself invests 65%+ in debt/money-market). Such specified MFs, market-linked debentures and unlisted bonds are always deemed STCG at slab rate, regardless of holding period.
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Tax Profile & Settings
Tax year, income slab for STCG at slab rate
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Enter salary, business income, house property income, other income — EXCLUDING capital gains. This is used to determine tax slab for STCG taxed at slab rates and surcharge computation.
💡 Resident individuals & HUF only: This calculator supports resident individual and HUF taxpayers only. NRI capital-gains tax treatment involves DTAA, currency computations and special sections not covered here — please consult a tax professional.
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Capital Gain Transactions
Add all assets sold during the year
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Exemptions & Reinvestment Deductions
Sections 54, 54B, 54EC, 54F and more
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⚠ Provisional exemption — based on your assertion. Purchase/construction dates, CGAS deposit, lock-in and other eligibility conditions have NOT been independently verified. Confirm with a tax professional before filing.
What has / hasn't been validated
- §54: ✗ Purchase/construction date not captured · ✗ CGAS compliance not verified · ✗ Two-house election history not captured
- §54EC: ✗ Investment date (within 6 months) not captured · ✗ Specified-bond type not confirmed · ✗ 5-yr lock-in compliance not verified
- §54F: ✗ Existing residential-house count not verified · ✗ Purchase/construction date not captured · ✗ No-other-house-purchase condition not verified
Section 54 — Buy / Construct New Residential House
From LTCG on residential property · Purchase within 2 yrs or construct within 3 yrs
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Auto-fills from residential property LTCG above
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Capital Gains Account Scheme if not yet reinvested
📋 Sec 54 Conditions: (1) New house must be in India (2) Not transferred within 3 years of purchase/construction (3) If LTCG ≤ ₹2 crore — one-time election to invest in 2 houses (4) Unutilised amount must be deposited in CGAS before your applicable ITR filing due date (31 July for most individuals; 31 October for accounts requiring audit — not a fixed calendar date)
Section 54B — Purchase of Agricultural Land
Not auto-computed · consult a professional
📋 Section 54B (agricultural land) involves complex eligibility conditions (2-year agricultural use, urban vs rural land classification, parent-use rules) that cannot be reliably validated by this calculator. This exemption is not included in the tax output below. Please consult a tax professional.
Section 54EC — Investment in Specified Bonds
NHAI · REC · PFC · IRFC Bonds · Within 6 months · Max ₹50 Lakh/FY · 5-yr lock-in
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⚠ Key constraints: (1) Maximum ₹50 lakh per financial year across all specified bonds (2) Must invest within 6 months of date of transfer (3) 5-year lock-in — if redeemed early, exemption is withdrawn (4) Available only for LTCG from land or building (or both) — not for equity, gold or other assets
Section 54F — Buy Residential House from LTCG on a non-residential-house asset
Proportional exemption · Net sale consideration → new house · Max 1 house (other than new)
Net consideration is taken from the selected transaction's sale value.
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Exemption = LTCG × (Amount invested / Net Sale Consideration)
⚠ Sec 54F Conditions: (1) Assessee must NOT own more than 1 residential house (other than the new one) at time of transfer (2) Must NOT purchase another house within 1 year OR construct within 3 years (3) New house must NOT be transferred within 3 years
Section 54GB — Investment in Eligible Startup
Not auto-computed · consult a professional
📋 Section 54GB (start-up investment) involves complex eligibility conditions (DPIIT recognition, ≥25% equity holding, asset-utilisation timeline) that cannot be reliably validated by this calculator. This exemption is not included in the tax output below. Please consult a tax professional.
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Loss Set-Off & Carry Forward
Current year losses + brought forward (max 8 years)
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Current Year Losses (from other transactions / other heads)
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Can set off vs STCG + LTCG
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Can set off vs LTCG only
Brought Forward Losses (from previous years)
Enter losses above to see set-off calculation.
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Detailed Tax Computation
Section-wise breakdown with surcharge and cess
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Add transactions to see detailed computation
Tax Summary
FY 2025-26 · New Regime
Capital Gains Summary
Total STCG (all types)₹0
Total LTCG (all types)₹0
Capital Losses₹0
After Set-Off & Exemptions
Less: Loss Set-Off-₹0
Less: Sec 54/54B/54F/54EC-₹0
Net Taxable STCG₹0
Net Taxable LTCG₹0
Tax on Capital Gains
STCG §111A Equity @20%₹0
STCG at Slab Rate₹0
LTCG §112A Equity @12.5%₹0
└ Agg. ₹1.25L exempt · Chargeable: ₹0
LTCG @12.5% (Sec 112)₹0
LTCG @20%+Indexation₹0
Surcharge₹0
Health & Education Cess @4%₹0
Total LTCG₹0
🏦 Estimated tax attributable to entered capital gains₹0
This estimate covers only the capital gains transactions entered above. It does not include tax on your other income.
0.00%
Effective Rate on Total Capital Gains
Advance Tax Schedule (If CG > ₹10,000)
June 15₹0
Sep 15₹0
Dec 15₹0
Mar 15₹0
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Want to understand Capital Gains Tax in depth?
STCG 20% · LTCG 12.5% · Indexation rules · Section 54/54EC/54F exemptions — all explained with worked examples.
Read Full Guide →
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Finance Glossary — STCG, LTCG, indexation, CII, Section 54, grandfathering and 200+ terms explained
Browse Glossary →
⚠ Disclaimer
All calculators on Finin2min are for informational and illustrative purposes only. Calculations are based on user-provided inputs and standard financial formulas. Results are indicative estimates and may not reflect actual returns, tax liability, or financial outcomes. Tax computations are based on publicly available Indian tax laws (Finance Act 2025) and may not account for all individual circumstances. Capital gains calculations use Budget 2024 rates (LTCG 12.5%, STCG 20% for equity). Grandfathering and indexation apply to assets acquired before July 23, 2024 — use appropriate CII values. Finin2min is not a registered financial advisor, CA, tax consultant, or legal professional. Always consult a qualified Chartered Accountant before filing returns. Finin2min is not liable for any decisions made on the basis of outputs from these calculators.
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Calculator accuracy not guaranteed · Consult a CA before filing ITR
2-minute answer
Capital Gains Tax Calculator — LTCG & STCG India is a decision-support tool. Use exact inputs, review the assumptions and applicable legal/rate framework, and keep the underlying documents before relying on the output.
What this page answers
- How to Use the Capital Gains Tax Calculator
- Capital Gains Tax Formula (FY 2025-26)
- Methodology, assumptions and sources
- Calculation logic
- Inputs and assumptions
Practical checklist
- Enter facts from source documents, not estimates where exact figures are available.
- Review the assumptions/rate framework before relying on the result.
- Test edge cases such as thresholds, dates, ownership shares or special-status cases.
- Use the output as a working computation and retain the supporting evidence.
How to Use the Capital Gains Tax Calculator
Add each asset sale as a separate transaction — select the asset type (equity shares, equity mutual funds, debt funds, property, gold, or VDA/crypto), enter the purchase date, sale date, purchase price and sale price. The calculator automatically classifies each transaction as short-term (STCG) or long-term (LTCG) based on the holding period, applies the correct Budget 2024 tax rate for each category, computes indexation benefit where eligible, and nets off any capital losses against gains before showing your total capital gains tax liability and the option to apply Section 54/54EC/54F exemptions.
Capital Gains Tax Formula (FY 2025-26)
LTCG (Equity, >12 months) = 12.5% × (Sale Value − Cost − ₹1,25,000 exemption)
STCG (Equity, ≤12 months) = 20% × (Sale Value − Cost)
LTCG (Property, pre-Jul-2024 purchase) = min[ 20% × (Sale − Indexed Cost), 12.5% × (Sale − Cost) ]
LTCG (Property, post-Jul-2024 purchase) = 12.5% × (Sale Value − Cost), no indexation
Indexed Cost = Cost of Acquisition × (CII of Sale Year ÷ CII of Purchase Year)
Estimated CG Tax = (STCG Tax + LTCG Tax) × (1 + Surcharge%) × 1.04 (Cess)
STCG (Equity, ≤12 months) = 20% × (Sale Value − Cost)
LTCG (Property, pre-Jul-2024 purchase) = min[ 20% × (Sale − Indexed Cost), 12.5% × (Sale − Cost) ]
LTCG (Property, post-Jul-2024 purchase) = 12.5% × (Sale Value − Cost), no indexation
Indexed Cost = Cost of Acquisition × (CII of Sale Year ÷ CII of Purchase Year)
Estimated CG Tax = (STCG Tax + LTCG Tax) × (1 + Surcharge%) × 1.04 (Cess)
Rates reflect Budget 2024 changes effective July 23, 2024. Indexation (CII) benefit is available ONLY for qualifying land/building (property) under the Finance Act 2024 grandfathering provision — individual/HUF, acquired before 23 July 2024 and transferred on or after that date, who may choose the lower of 12.5% without indexation or 20% with indexation. Gold has NO indexation: gold LTCG (holding > 24 months) is taxed at 12.5% with no indexation benefit from AY 2025-26. Unlisted shares have NO indexation: unlisted equity LTCG is taxed at 12.5% from AY 2025-26. Equity STCG/LTCG never qualifies for indexation. Section 54/54EC/54F exemptions can reduce taxable LTCG on property to zero if proceeds are reinvested as per the holding rules — see our Capital Gains Tax guide for worked examples.
Frequently Asked Questions
Related Calculators
Methodology, assumptions and sources
Scope: Computes short-term and long-term capital gains tax on the sale of equity shares, equity mutual funds, debt funds, real estate, gold and other capital assets, applying the holding-period test and (where applicable) indexation or grandfathering.
Calculation logic
- Determine the holding period (purchase date to sale date) and compare it against the asset-specific short/long-term threshold (e.g., 12 months for listed equity/equity MF, 24 months for immovable property and unlisted shares).
- For long-term equity/equity-MF gains, apply the Section 112A grandfathering rule: cost of acquisition is the higher of actual cost or the fair market value as of 31 January 2018 (capped at the actual sale value).
- For long-term gains on property/gold/other non-equity assets, apply Cost Inflation Index (CII) indexation where the asset qualifies, per current CBDT indexation rules.
- Apply the applicable tax rate for the asset class and holding-period bucket (STCG/LTCG) and compute tax payable, including cess and surcharge where relevant.
Inputs and assumptions
- Holding period, indexation eligibility and applicable rates follow the law in force for the assessment year selected.
- Indexation is not available for all asset classes post the Finance Act 2024 changes — the calculator applies the current, asset-specific rule rather than a single blanket rate.
Exclusions and edge cases
- Does not compute set-off/carry-forward of capital losses across years — that requires the full ITR schedule.
- Slump sale, business reorganisation and specific exemption computations (Sections 54/54F/54EC) are handled by the dedicated Capital Gains Exemption calculator, not here.
Sources
Review status: reviewed and approved by CA Nikhil Gupta on 3 June 2026.