Capital Gains Calculator — FY 2025-26

Compute STCG and LTCG tax under the corresponding capital-gains provisions of the Income-tax Act, 1961 (earlier Sections 111A and 112A), with the post-23-July-2024 Finance (No. 2) Act, 2024 rates and the indexation transition rule that lets owners of pre-23-July-2024 property and unlisted assets choose between 12.5% without indexation and 20% with indexation.

1. Choose the asset type

The applicable rate, holding period, and indexation rules differ by asset class. Pick the asset to see the relevant inputs.

Financial Year

Income earned in FY 2025-26 (1 Apr 2025 – 31 Mar 2026) is assessed in AY 2026-27 under the Income-tax Act, 1961. The new Income-tax Act, 2025 applies from FY 2026-27 onwards.

Original purchase price including stamp duty / brokerage where applicable.
Net of selling expenses (brokerage, advertising, etc.).
Determines holding period and indexation eligibility.
For pre / post 23 July 2024 classification.

Capital Gains Tax Payable

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Computation

Sale Consideration
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Cost of Acquisition
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Holding Period
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Classification
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Capital Gain
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Taxable Gain
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Applicable Rate
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Tax Payable (excl. surcharge & cess)
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Capital gains framework — Post-Budget 2024 (effective 23 July 2024)

  • Listed equity / equity MF (STT paid): STCG (≤12 months) at 20% under Section 111A; LTCG (>12 months) at 12.5% under Section 112A, with the first ₹1.25 lakh of LTCG exempt per financial year.
  • Immovable property: STCG (≤24 months) at slab rates; LTCG (>24 months) at 12.5% without indexation by default. Resident transferors who acquired the property before 23 July 2024 may instead opt for the older 20% with indexation regime — whichever produces lower tax.
  • Unlisted shares: STCG (≤24 months) at slab; LTCG (>24 months) at 12.5% without indexation. Same 23 July 2024 transition relief applies for resident sellers.
  • Gold / bonds / other capital assets: STCG (≤24 months) at slab; LTCG (>24 months) at 12.5% without indexation, with the same 23 July 2024 grandfathering for resident sellers.
  • Debt mutual fund (acquired after 1 April 2023): all gains taxed at slab rates regardless of holding period — no LTCG benefit. (Units acquired before 1 April 2023 retain old indexation rules.)

Surcharge (10% / 15% / 25% / 37%) and 4% health & education cess are levied on top of the rates above. Surcharge on LTCG under Section 112A is capped at 15% irrespective of total income. The first ₹1.25 lakh of LTCG under Section 112A is exempt — this is a yearly aggregate, not per-asset.

Exemptions are also available under Section 54 (residential house re-investment), Section 54EC (NHAI / REC bonds, ₹50 lakh cap), and Section 54F (sale of any LTCA + invest in residential house) for those who qualify. This calculator does not apply these exemptions automatically; consult a CA for case-specific application.

Capital Gains Position Need Review?

Edge cases — multi-asset transactions, joint ownership, NRI seller (TDS under Section 393(2) of the Income-tax Act, 2025; earlier Section 195), exemption provisions (earlier Sections 54 / 54EC / 54F of the 1961 Act, with corresponding provisions in the Income-tax Act, 2025) — need a CA review.

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