Capital Gains Tax Calculator (FY 2025-26)
Estimate the capital gains tax on the sale of equity shares, equity mutual funds, debt mutual funds, or other assets like property and gold, for Financial Year 2025-26 (Assessment Year 2026-27) — including the long-term/short-term split, the equity exemption, and health & education cess.
Fill in the form and select "Calculate" to see your results here.
What is the Capital Gains Tax Calculator?
Capital gains tax is charged on the profit you make when you sell a capital asset — shares, mutual funds, property, gold, and similar investments — for more than you paid for it. India taxes this profit differently depending on what you sold and how long you held it before selling. Since the Union Budget presented on 23 July 2024, equity investments get a concessional long-term/short-term structure with a per-year exemption, other assets get a flat 12.5% long-term rate without indexation, and debt mutual funds bought after March 2023 skip the long-term concept entirely and are always taxed at your slab rate. This calculator applies the correct rule for the asset type you select, so you don't have to remember which regime applies to what.
How to use this calculator
- Select the asset type — equity shares/equity mutual funds, debt mutual funds, or other assets like property or gold.
- Enter the purchase value (cost of acquisition) and the sale value (amount received on sale).
- For equity and other assets, enter how many months you held the asset — this decides whether the gain is treated as long-term or short-term. Debt mutual funds don't need this, since they're always taxed at your slab rate.
- If your asset type is debt mutual funds, or "other assets" with a short holding period, choose your applicable income tax slab rate.
- Select "Calculate Capital Gains Tax" to see your gain, the tax treatment applied, and the total tax payable including cess.
Formula
These rates reflect the Finance (No. 2) Act, 2024 capital gains rules in force for FY 2025-26. See the editorial policy for how figures on this site are sourced and kept current.
Example
Suppose you bought equity mutual fund units for ₹5,00,000 and sold them 18 months later for ₹7,00,000 — a gain of ₹2,00,000. Since 18 months is more than 12, this is a long-term gain. After the ₹1,25,000 exemption, the taxable gain is ₹75,000, taxed at 12.5%, giving a tax of ₹9,375. Adding 4% cess (₹375) brings the total tax payable to ₹9,750. Now suppose you'd instead sold the same units after just 6 months for a ₹1,00,000 gain — this is short-term, taxed at a flat 20%: tax of ₹20,000 plus ₹800 cess, for a total of ₹20,800. The holding period alone more than doubles the effective tax rate on a similar-sized gain.
Factors that affect your capital gains tax
- Asset type. Equity, debt mutual funds, and other assets each follow a different set of rules — there is no single "capital gains tax rate" that applies to everything.
- Holding period. For equity, the long-term cutoff is 12 months; for other assets, it's 24 months. Debt mutual funds acquired on or after 1 April 2023 have no long-term category at all.
- The equity LTCG exemption. The first ₹1,25,000 of long-term equity gains in a financial year is exempt from tax. This exemption applies once per financial year across your total equity LTCG, not per transaction.
- Your income tax slab rate. Debt fund gains and short-term "other asset" gains are taxed at your slab rate, which depends on your total taxable income for the year — this calculator asks you to select it directly rather than computing it from your full income, which is out of scope here.
- Surcharge is not included. Surcharge on capital gains has its own capped-rate rules introduced alongside the July 2024 changes, which are out of scope for this calculator. Very high gains may attract surcharge in addition to the figures shown here.
- Indexation is not modeled. This calculator always applies the 12.5% no-indexation rate to long-term gains outside equity. One known exception: property acquired before 23 July 2024 has a taxpayer option to instead pay 20% tax with indexation benefit, if that produces a lower tax bill. This calculator does not compute that alternative — sellers of pre-July-2024 property should compare both options with a professional or another tool.
Frequently Asked Questions
It depends on the asset. For equity shares and equity-oriented mutual funds (listed, STT paid), a holding period of more than 12 months is long-term; 12 months or less is short-term. For other assets such as property, gold, and unlisted shares, the cutoff is 24 months instead of 12. Debt mutual funds acquired on or after 1 April 2023 don't have a long-term category at all — every gain is taxed the same way regardless of how long you held it.
The Union Budget presented on 23 July 2024 raised the long-term capital gains exemption on equity shares and equity mutual funds from ₹1,00,000 to ₹1,25,000 per financial year, as part of a broader restructuring that also raised the equity LTCG rate from 10% to 12.5%, raised the equity STCG rate from 15% to 20%, and moved most other long-term gains to a flat 12.5% rate without indexation. This calculator applies the ₹1,25,000 exemption, which is current for FY 2025-26.
Equity gains get a long-term/short-term split with concessional rates (12.5% long-term above the exemption, 20% short-term). Debt mutual funds acquired on or after 1 April 2023 get no such concession — the entire gain, regardless of how long you held the fund, is added to your taxable income and taxed at your normal income tax slab rate. This rule predates the July 2024 equity changes and is unrelated to them; it applies specifically to debt-oriented mutual funds bought after that April 2023 cutoff.
Yes, subject to Income Tax Act rules. A short-term capital loss can be set off against both short-term and long-term capital gains; a long-term capital loss can only be set off against long-term capital gains. Any loss that can't be fully set off in the same year can generally be carried forward for up to 8 assessment years, provided the loss is reported in a return filed by the original due date. This calculator only tells you whether a given transaction is a gain or a loss — it does not track set-off or carry-forward across years or transactions.
No. This calculator always uses the 12.5% no-indexation rule for long-term gains on assets outside equity. There is one notable exception it does not model: property acquired before 23 July 2024 has a taxpayer option to instead pay tax at 20% with indexation benefit, if that works out cheaper than the 12.5% no-indexation rate. If you're selling property bought before that date, compare both options with a tax professional or another tool before relying on this calculator's figure.
Securities Transaction Tax (STT) on listed equity trades is actually a prerequisite for the concessional equity capital gains rates this calculator uses — without STT being paid, equity gains would instead be taxed like any other asset. STT itself, along with brokerage, stamp duty, and other transaction costs, is not automatically added or subtracted by this calculator. If you want your net gain to reflect these costs, include them yourself when entering your purchase value (add acquisition costs) and sale value (subtract selling costs).
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Tax calculations are estimates based on the selected financial year and the information entered. They do not account for surcharge, indexation, loss set-off or carry-forward, or every asset-specific rule in the Income Tax Act, and are not a substitute for professional tax advice. See our full disclaimer.