Capital Gains Tax Calculator (India)
Calculate LTCG and STCG tax on Indian stocks, mutual funds, real estate. FY 2024-25 rates.
Capital Gains Tax
What is Capital Gains Tax?
Capital Gains Tax is the tax on profit from selling capital assets — stocks, mutual funds, property, gold. India distinguishes Short-Term Capital Gains (STCG) and Long-Term Capital Gains (LTCG) based on holding period and asset type. Rates and holding thresholds vary significantly — equity (1 year), debt (3 years), property (2 years). FY 2024-25 brought major changes for debt mutual funds.
How to use
- Choose asset type — Equity, debt MF, property, or gold
- Choose holding period — Short-term or long-term based on threshold
- Enter sale price — What you sold for
- Enter purchase price — Original cost (or indexed cost for property/gold)
Formula
India Capital Gains Rates (FY 2024-25):
- Equity STCG: 15% (held < 1 year)
- Equity LTCG: 10% (held > 1 year, above ₹1L exemption)
- Debt MF: Slab rate (indexation removed post Apr 2023)
- Property STCG: Slab rate (held < 24 months)
- Property LTCG: 20% with indexation (held > 24 months)
- Gold: 36 months threshold; LTCG 20% with indexation
Tips
- Equity LTCG: ₹1L exemption per year — use to reset cost basis
- Hold equity > 1 year for lower 10% LTCG rate
- Property LTCG: indexation reduces taxable amount significantly
- Set-off losses: STCG/LTCG losses can offset gains (specific rules)
- Section 54: reinvest property sale in new house to save LTCG
FAQs
What is indexation?
Inflation adjustment for purchase price to reduce tax. Apply Cost Inflation Index (CII) for the year. Reduces effective LTCG. Was available for debt MF until Apr 2023.
Capital gains exemption limit for equity?
₹1 lakh per year. LTCG up to ₹1L is tax-free annually. Plan timing of sales to use this exemption.
What if I sell at a loss?
Short-term losses offset short-term OR long-term gains. Long-term losses offset only long-term gains. Carry forward unused losses for 8 years.
Property LTCG savings options?
Section 54: invest in new residential property within 2 years. Section 54EC: invest in specified bonds (NHAI, REC, PFC, IRFC) within 6 months — max ₹50L.