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Income tax

Capital Gains Tax-Loss Harvesting Calculator

Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026

Estimate tax saved by setting off short-term and long-term capital losses against taxable gains using editable rates.

Gains and losses

Tax before harvesting
Estimated tax saving
Tax after harvesting
Unused ST/LT losses
Calculation guidance will appear here.

How This Is Calculated

Tax-loss harvesting realizes a loss on an underperforming investment (by selling it) to offset gains elsewhere, reducing overall capital gains tax for the year — short-term losses can offset both short-term and long-term gains, while long-term losses can only offset long-term gains, so the type of loss and gain both matter for how much tax is actually saved.

Frequently Asked Questions

Can I sell a losing investment and immediately buy it back for tax purposes?
While Indian tax law doesn't have a formal "wash sale" rule like some other countries for most securities, immediately repurchasing the same security shortly after selling for a loss can attract scrutiny in some contexts — check current guidance and consider a genuine holding-period gap or a similar (not identical) alternative investment.
Can short-term losses offset long-term capital gains?
Yes. Short-term capital losses can be set off against both short-term and long-term capital gains. Long-term capital losses, however, can only be set off against long-term capital gains — not short-term gains.
What happens to a loss that can't be fully used this year?
Unused capital losses can generally be carried forward for up to 8 assessment years, to be set off against capital gains in those future years, provided the return for the loss year was filed by the due date.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point
www.incometax.gov.in
Last reviewed: 15 July 2026

Methodology, assumptions and sources

Scope: Estimates the tax saving achievable by realising capital losses (selling loss-making investments) to offset capital gains, subject to the set-off rules under Sections 70/74.

Calculation logic

  1. Compute the current unrealised loss on holdings the user is considering selling (Current market value − Cost of acquisition, for each identified holding).
  2. Apply the set-off rules: short-term capital loss can be set off against both short-term and long-term capital gains in the same year; long-term capital loss can only be set off against long-term capital gains — the calculator matches losses to gains per this hierarchy.
  3. Tax saved = the tax that would otherwise have been payable on the offset gain amount, at the applicable STCG/LTCG rate, minus any transaction costs (brokerage, STT) the user enters for the harvesting trades.

Inputs and assumptions

Exclusions and edge cases

Sources

Review status: reviewed and approved by CA Nikhil Gupta on 19 July 2026.

© 2026 Finin2min · Educational decision support · Validate assumptions and applicable law.

Guides that use this calculator

Background, worked examples and the rules behind these numbers.