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Income Tax · Updated for tax year 2026-27

Capital Gains Tax Calculator (STCG & LTCG)

Capital gain is the sale price minus the purchase cost, transfer expenses and improvement cost, as laid down in Section 72 (old sec. 48). Listed shares and equity funds held over 12 months are taxed at 12.5% on gains above ₹1.25 lakh a year under Section 198 (old sec. 112A), and at 20% under Section 196 (old sec. 111A) if held for 12 months or less. Property, gold and most other assets held over 24 months are taxed at 12.5% without indexation under Section 197 (old sec. 112).

Enter your details

Values you enterComputed values

Brokerage, stamp duty, legal fees

Result

Long-term · held 29 months
Capital gain₹3,25,000Exemption− ₹1,25,000Taxable gain₹2,00,000Tax @ 12.5%₹25,000Cess (4%)₹1,000Total tax₹26,000

12.5% on gains above ₹1.25 lakh a year.

Disclaimer: Computed to the best of our knowledge, as per the law — including the section changes under the Income-tax Act, 2025 — in force on the date this website was last deployed (28 Sep 2026). Results are estimates for guidance only and are not tax, legal or investment advice. Please verify with the Act, rules and notifications, or a qualified professional, before relying on them. Rates and limits last reviewed on 28 Sep 2026.

How to use the Capital Gains Tax Calculator

  1. 1

    Choose the type of asset you sold.

  2. 2

    Enter the purchase and sale dates — they decide whether the gain is short-term or long-term.

  3. 3

    Enter the purchase price, sale price and any transfer expenses or cost of improvement.

  4. 4

    For equity, enter how much of the ₹1.25 lakh yearly exemption you have already used; for other short-term gains, pick your slab rate.

Capital gains formula

Capital gain = Sale price − (Purchase cost + Improvement cost + Transfer expenses)

Listed equity & equity MF: STCG (≤ 12 months) 20% · LTCG (> 12 months) 12.5% above ₹1.25 lakh

Property, gold, unlisted shares, bonds: STCG (≤ 24 months) slab rate · LTCG (> 24 months) 12.5%

Debt mutual funds bought after 1 April 2023: always slab rate

Tax payable = Tax + 4% cess (+ surcharge for high incomes, capped at 15% on these gains)

Resident individuals and HUFs who bought land or a building before 23 July 2024 can choose between 12.5% without indexation and 20% with indexation, whichever is lower. The rebate that makes income up to ₹12 lakh tax-free does not apply to these special-rate gains.

Worked example: selling shares

  • Shares bought on 10 January 2024 for ₹5,00,000 and sold on 10 June 2026 for ₹8,25,000 — held for more than 12 months.
  • Long-term gain = ₹3,25,000. After the ₹1,25,000 exemption, ₹2,00,000 is taxed at 12.5% = ₹25,000, plus 4% cess = ₹26,000.
  • Had they been sold within 12 months, the whole ₹3,25,000 would be short-term and taxed at 20% = ₹65,000 plus cess.

Saving tax on long-term gains

Long-term gains on property can be exempted by reinvesting them:

  • Buying or building a residential house in India under Section 82 (old sec. 54) and Section 86 (old sec. 54F), within the prescribed time limits.
  • Investing up to ₹50 lakh in specified bonds (NHAI, REC and similar) within six months of the sale under Section 85 (old sec. 54EC).
  • Using the Capital Gains Account Scheme to park the money if you have not reinvested before the return due date.

Frequently asked questions

12.5% under Section 198 (old sec. 112A) on long-term gains above ₹1.25 lakh in a year, for listed shares and equity mutual funds held for more than 12 months (with STT paid).