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Capital Gains Tax Calculator — LTCG & STCG India

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
LTCG on House ₹0
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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
Manual
📋 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
LTCG from land or building only ₹0
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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)
LTCG on non-house asset ₹0
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
Manual
📋 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 →
🕐 Last updated: June 2026 · Budget 2024 tax rates · FY 2025-26 / AY 2026-27 Methodology →
⚠ 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.
© 2026 Finin2min. All rights reserved. www.finin2min.com Calculator accuracy not guaranteed · Consult a CA before filing ITR

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)

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

What is LTCG tax on equity in FY 2025-26? ▼
Long-Term Capital Gains (LTCG) on listed equity shares and equity mutual funds held for more than 12 months are taxed at 12.5% on gains above ₹1.25 lakh per financial year (post Budget 2024, w.e.f. July 23, 2024). No indexation benefit. Gains within ₹1.25L exemption: zero tax. Use the calculator above to compute your exact liability.
What is STCG tax rate in India? ▼
Short-Term Capital Gains (STCG) on equity held for 12 months or less: 20% (Budget 2024, up from 15%). For debt MFs, property, gold held short-term: taxed at your income tax slab rate. 4% cess applies in all cases. Use our Income Tax Calculator to see the combined impact on your total tax liability.
How does indexation work for capital gains on property? ▼
Indexation adjusts the purchase cost for inflation using the Cost Inflation Index (CII). For property acquired before July 23, 2024: you can choose either (a) 12.5% LTCG without indexation or (b) 20% LTCG with indexation — whichever is lower. For property acquired on/after July 23, 2024: only 12.5% without indexation applies. The calculator handles both cases automatically based on your purchase date.
Can capital losses be set off against gains? ▼
Yes. Short-term capital losses can be set off against both STCG and LTCG. Long-term capital losses can only be set off against LTCG. Unabsorbed capital losses can be carried forward for 8 assessment years (requires filing ITR before the due date). Losses from speculative transactions (intraday equity) can only be set off against speculative gains.

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