Capital Gains Tax Calculator India FY 2025-26 — STCG, LTCG on Stocks, MF & Property
Capital gains tax in India depends on the asset type and holding period. After Budget 2024, LTCG on equity and equity mutual funds was raised to 12.5% (from 10%), STCG on equity to 20% (from 15%), and the LTCG exemption limit was raised to ₹1.25 lakh. This calculator applies the latest FY 2025-26 rates for all asset types.
12.5%
LTCG on equity & equity MF (Budget 2024, above ₹1.25L exemption)
20%
STCG on equity & equity MF (Budget 2024 revision)
₹1.25L
Annual LTCG exemption on equity — tax-free up to this limit
24 months
Holding period for real estate to qualify as Long-Term Capital Asset
📐 Formula & How It Works
LTCG Tax = (Sale Price − Indexed Cost of Acquisition − Exemption) × Tax Rate
Equity/Equity MF (LTCG): Held >1 year. Tax = 12.5% on gains above ₹1.25L. No indexation.
Debt MF (post-Apr 2023): Taxed at slab rate regardless of holding period.
Real Estate (LTCG): Held >2 years. Tax = 12.5% without indexation (Budget 2024 change). Indexation option removed.
Gold: Held >2 years. Tax = 12.5% without indexation (Budget 2024).
🛠️ How to Use This Calculator
- Step 1: Select asset type: equity, equity mutual fund, debt fund, real estate, or gold.
- Step 2: Enter cost of acquisition and date of purchase.
- Step 3: Enter sale value and date of sale — the calculator automatically determines STCG or LTCG.
- Step 4: For property/gold, enter your purchase year for indexation comparison (now optional after Budget 2024).
- Step 5: See net post-tax gain and effective tax rate — helps decide if selling now vs waiting 1+ year makes sense.
💡 Pro Tips
✓ Harvest LTCG annually up to ₹1.25L every financial year — sell and rebuy to reset cost basis without paying tax. This is called tax-loss harvesting.
✓ Selling in April vs March can defer tax by a full year — plan large redemptions around the financial year boundary.
✓ Budget 2024 removed indexation for real estate LTCG — for properties bought before 2001, consult a CA as Fair Market Value election may still help.
✓ If holding both equity and real estate gains, time them in separate years to use the ₹1.25L equity exemption fully each year.
✓ LTCG on NRI investments has different TDS rules — 20% TDS at source; file IT return to claim refund if actual tax is lower.
❓ Frequently Asked Questions
What are the latest capital gains tax rates for FY 2025-26? +
Equity & equity MF: STCG (held <1yr) = 20%, LTCG (held >1yr) = 12.5% above ₹1.25L exemption. Debt MF (post-Apr 2023): Slab rate regardless of holding. Real estate: LTCG (held >2yr) = 12.5% (no indexation from Budget 2024). Gold: LTCG (held >2yr) = 12.5%.
What is the LTCG exemption limit for equity in India? +
₹1.25 lakh per financial year on equity shares and equity mutual funds held for more than 1 year. Gains up to ₹1.25L are completely tax-free. This was raised from ₹1 lakh in Budget 2024.
Was indexation removed for property in Budget 2024? +
Yes, indexation on real estate LTCG was removed in Budget 2024. The new rate is 12.5% without indexation. However, for properties acquired before July 23, 2024, taxpayers may choose the old 20% with indexation in some cases — consult a CA.
How are debt mutual funds taxed now? +
Post-April 1, 2023: Debt mutual fund gains are taxed at your income slab rate, regardless of holding period. The earlier LTCG benefit with indexation at 20% was removed. This makes PPF, NPS, and tax-free bonds more attractive for debt investment.
What is set-off of capital losses? +
STCL (short-term capital loss) can be set off against both STCG and LTCG. LTCL (long-term capital loss) can only be set off against LTCG — not against salary, business income, or STCG. Unabsorbed losses can be carried forward for 8 years.
Do I need to pay advance tax on capital gains? +
Yes. If total tax liability including capital gains exceeds ₹10,000, advance tax must be paid in installments (15% by June 15, 45% by Sept 15, 75% by Dec 15, 100% by March 15). Default attracts interest under Section 234B and 234C.