Tax

Capital Gains Tax Calculator

Capital gains tax in India varies by asset type and holding period. Use this calc to find your exact LTCG/STCG liability across equity, debt MF, gold, property and unlisted shares — updated for FY 2025-26 onwards rates.

Inputs

₹
₹1.0 K₹50.00 Cr
₹
₹1.0 K₹100.00 Cr
mo
1 mo240 mo

Tax breakdown

Long term (LTCG)
Profit / loss₹2,50,000
LTCG exemption (₹1.25L)-₹1,25,000
Taxable gain₹1,25,000
Tax @ 12.5%-₹15,625
Cess (4%)-₹625
Total tax₹16,250
Net after-tax profit
+₹2,33,750
Effective rate: 6.50% of profit

Quick reference (FY 2025-26 onwards)

AssetLTCGSTCGLT period
Equity / EQ MF12.5%*20%12 mo
Debt MFslabslabN/A
Gold12.5%slab24 mo
Property12.5% / 20%slab24 mo
Unlisted shares12.5%slab24 mo

*Equity LTCG above ₹1.25L/year. Property allows old 20%+indexation OR new 12.5% without indexation (taxpayer choice for assets bought before 23 Jul 2024).

FAQs

What is the LTCG rate on equity in India 2026?

12.5% on long-term capital gains above ₹1.25 lakh per financial year. STT-paid equity must be held >12 months to qualify as long term. STCG on equity: 20%.

What changed in Budget 2026-27 for capital gains?

Rates UNCHANGED from Budget 2024 — LTCG equity stays at 12.5% (₹1.25L exemption), STCG equity at 20%. BUT: the Income Tax Act 2025 (effective 1 April 2026) REMOVED the proposed one-time relief that would have allowed long-term capital LOSSES to be set off against short-term capital GAINS. Now LTCL can ONLY be set off against LTCG, restoring the old Section 74 rule. Plan loss harvesting accordingly.

How is debt mutual fund taxed?

Post FY 2023-24, all gains on debt MFs are taxed at slab rate (regardless of holding period). The earlier 20% with indexation benefit is gone for new investments.

Property — old indexation vs new flat rate?

For property bought before 23 July 2024, you can choose: (a) old regime with 20% LTCG + indexation, or (b) new 12.5% LTCG without indexation. For property bought after, only 12.5% applies.

What is the holding period for "long term"?

Equity & equity MF: 12 months. All other assets (debt MF, property, gold, unlisted shares): 24 months.

Can I save LTCG on property?

Yes — Section 54 (residential property reinvestment), 54EC (₹50L bonds), 54F (any asset → residential). Also tax-loss harvesting equity LTCG against gains.

Has STT been changed in Budget 2026?

Yes — STT on certain securities transactions raised from 0.1% to 0.15% effective FY 2026-27. This adds a small drag on equity trading; factor into your brokerage cost calculations.