Capital Gains Tax Calculator — India (₹)

Calculate your STCG and LTCG tax on equity, mutual funds, and real estate. Updated for FY 2025-26 with Budget 2024 tax rates — STCG at 20%, LTCG at 12.5% with ₹1.25L exemption.

💹 Investment Details
Equity: <1yr=STCG, ≥1yr=LTCG | Debt/Real Estate: <2yr=STCG, ≥2yr=LTCG
Gain / Loss TypeLTCG (Equity)
Total Gain₹1,00,000
LTCG Exemption- ₹1,25,000
Capital Gains Tax (12.5%)₹0
Health & Education Cess (4%)₹0
Total Tax Payable₹0
Net Profit After Tax₹1,00,000
📋 Budget 2024 Capital Gains Tax Rates
Equity STCG (<1 yr): 20% | Equity LTCG (≥1 yr): 12.5% on gain > ₹1.25L
Debt: As per income slab (for all durations post Budget 2023)
Real Estate LTCG (≥2 yr): 12.5% without indexation (post July 2024)
❓ FAQs
What is STCG and LTCG tax rate for equity in 2024-25?

As per Budget 2024: STCG (held < 1 year) on equity is taxed at 20% (updated from 15%). LTCG (held > 1 year) is taxed at 12.5% on gains exceeding ₹1,25,000 annual exemption (updated from ₹1,00,000).

Is there indexation benefit on real estate after Budget 2024?

After Budget 2024, real estate LTCG (> 2 years) is taxed at 12.5% without indexation. The old option of 20% with indexation was removed but later restored as an option for properties bought before July 23, 2024.

What is the 4% Health & Education Cess on capital gains?

All capital gains tax attracts an additional 4% Health & Education Cess on the base tax amount. This is automatically calculated in this tool.

Can I set off capital losses against capital 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, not STCG. Unabsorbed capital losses can be carried forward for 8 years to set off against future capital gains.

Are mutual fund gains taxed differently from stock gains?

Equity mutual funds (with 65%+ equity allocation) are taxed the same as direct stocks: STCG at 20%, LTCG at 12.5% above ₹1.25L. Debt mutual funds (added after April 2023) are taxed at your income slab rate, regardless of holding period. No indexation benefit for debt funds.

What is Section 54F exemption on real estate capital gains?

Under Section 54F, LTCG from selling any asset (except residential property) is fully exempt if the proceeds are invested in purchasing or constructing one residential property within 2 years (purchase) or 3 years (construction). This is widely used to reinvest equity/stock gains into property.

What are Capital Gains?

Capital gains are profits earned from selling a capital asset — such as stocks, mutual funds, real estate, or gold — at a price higher than the purchase price. In India, capital gains are taxed differently based on: (1) the type of asset (equity, debt, real estate), and (2) the holding period (short-term vs long-term).

As per Budget 2024, the key rates are: equity STCG at 20%, equity LTCG at 12.5% (with ₹1.25L annual exemption), and real estate LTCG at 12.5% without indexation. All capital gains also attract a 4% Health & Education Cess on the base tax amount.

How to Use This Capital Gains Tax Calculator

  • Asset Type: Choose Equity/Stocks, Debt/Bonds, or Real Estate. Each has different holding period thresholds and tax rates.
  • Buy & Sell Price: Enter the purchase price per unit and sale price per unit, and the number of units/shares.
  • Holding Period: Enter how many years you held the asset. The calculator determines if it's STCG or LTCG automatically.
  • Tax Slab: Select your income tax slab (5%, 20%, or 30%). This matters for STCG, which is taxed at slab rates for debt assets.

Capital Gains Tax Rates in India (FY 2025-26)

  • Equity STCG (held < 1 year): Taxed at flat 20% (+ 4% cess = 20.8%)
  • Equity LTCG (held ≥ 1 year): Taxed at 12.5% on gains above ₹1,25,000/year (+ 4% cess = 13%)
  • Real Estate STCG (held < 2 years): Taxed at income slab rate
  • Real Estate LTCG (held ≥ 2 years): 12.5% without indexation (post July 23, 2024 purchase). Earlier purchases can opt for old 20% with indexation.
  • Debt/Bonds: All gains (any holding period) added to income and taxed at applicable slab rate after April 2023 amendment.

Tips to Reduce Capital Gains Tax in India

  • Hold equity for over 1 year: Converting STCG (20%) to LTCG (12.5%) by holding just a few extra months can save significant tax on large gains.
  • Use the ₹1.25L LTCG exemption every year: Harvest up to ₹1.25L of equity gains each year tax-free. Sell and rebuy to reset the cost basis — this eliminates future LTCG on those gains.
  • Set off capital losses: If you have losing positions, sell them in the same year to offset gains. STCLs can offset both STCG and LTCG.
  • Use Section 54F for reinvestment: If you sell stocks or mutual funds and reinvest in a residential property within 2 years, your entire LTCG is exempt under Section 54F.

Frequently Asked Questions

What is STCG and LTCG tax rate for equity in 2024-25?

As per Budget 2024: STCG (held < 1 year) on equity is taxed at 20% (updated from 15%). LTCG (held > 1 year) is taxed at 12.5% on gains exceeding ₹1,25,000 annual exemption (updated from ₹1,00,000).

Is there indexation benefit on real estate after Budget 2024?

After Budget 2024, real estate LTCG (> 2 years) is taxed at 12.5% without indexation. The old option of 20% with indexation was removed but later restored as an option for properties bought before July 23, 2024.

What is the 4% Health & Education Cess on capital gains?

All capital gains tax attracts an additional 4% Health & Education Cess on the base tax amount. This is automatically calculated in this tool.

Can I set off capital losses against capital 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, not STCG. Unabsorbed capital losses can be carried forward for 8 years to set off against future capital gains.

Are mutual fund gains taxed differently from stock gains?

Equity mutual funds (with 65%+ equity allocation) are taxed the same as direct stocks: STCG at 20%, LTCG at 12.5% above ₹1.25L. Debt mutual funds (added after April 2023) are taxed at your income slab rate, regardless of holding period. No indexation benefit for debt funds.

What is Section 54F exemption on real estate capital gains?

Under Section 54F, LTCG from selling any asset (except residential property) is fully exempt if the proceeds are invested in purchasing or constructing one residential property within 2 years (purchase) or 3 years (construction). This is widely used to reinvest equity/stock gains into property.

Disclaimer: Capital gains tax rates are as per Budget 2024 and FY 2025-26 tax rules. Tax laws are subject to change. This calculator is for educational purposes only. Consult a chartered accountant or tax advisor for filing your income tax return.