Calculate short-term and long-term capital gains tax on equity shares, mutual funds, or property using current rules.
| Asset Type | Holding for LTCG | STCG Rate | LTCG Rate |
|---|---|---|---|
| Listed Equity / Equity Mutual Funds | > 12 months | 20% | 12.5% (above ₹1.25L exemption) |
| Property, Gold, Other Assets | > 24 months | Slab rate | 12.5% (no exemption threshold) |
These rates reflect the rules effective from 23 July 2024 (Budget 2024), retained for FY 2025-26 and FY 2026-27. Property acquired before 23 July 2024 may have the option to use 20% with indexation if more beneficial — this calculator shows the simpler 12.5% without-indexation figure. Debt mutual funds purchased on or after 1 April 2023 are always treated as short-term regardless of holding period.
For listed equity shares and equity-oriented mutual funds, a holding period of more than 12 months qualifies as long-term. For other assets like property, gold, and debt funds purchased before April 2023, the threshold is more than 24 months.
Long-term capital gains on listed equity shares and equity mutual funds are exempt up to ₹1.25 lakh per financial year (under Section 112A). Gains above this threshold are taxed at 12.5%. This exemption does not apply to non-equity assets like property or gold.
Short-term capital gains on listed equity shares and equity mutual funds (held 12 months or less) are taxed at a flat 20% (effective from 23 July 2024), regardless of your income tax slab.
Short-term gains on property (held 24 months or less) are taxed at your applicable income tax slab rate. Long-term gains on property (held more than 24 months) are taxed at 12.5% without indexation. If the property was acquired before 23 July 2024, you may have the option to choose 20% with indexation if that works out more favorably.
Debt mutual funds purchased on or after 1 April 2023 are always treated as short-term gains taxed at your slab rate, regardless of holding period. Only debt funds purchased before that date can still qualify for the older long-term treatment.
Capital gains tax rules in India depend heavily on the type of asset and how long you held it before selling — and these rules changed significantly after Budget 2024. This calculator applies the current rates to give you a quick estimate of your tax liability on a single sale.
This calculator handles the most common, straightforward cases. It does not account for indexation on pre-July-2024 property, grandfathering provisions for shares held before January 2018, or set-off of capital losses — consult a tax professional for complex situations involving multiple transactions or carried-forward losses.
