Capital Gains Tax Calculator (FY 2025-26)
This capital gains tax calculator works out the tax you owe when you sell shares, mutual funds, property or gold in India. Enter your purchase value, sale value and holding period to instantly see whether the gain is short term or long term, the applicable rate under the latest post Budget 2024 rules, and your total tax including 4% cess. All calculations run privately in your browser.
Tax Analysis
Quick Scenarios
Capital Gains & Tax Breakdown
| Sale Value | ₹0 |
| Purchase Cost | ₹0 |
| Total Gain | ₹0 |
| Exemption | ₹0 |
| Taxable Amount | ₹0 |
| Tax Rate | 0% |
| Total Tax (incl. cess) | ₹0 |
What Is the Capital Gains Tax Calculator?
The PlanMyReturns Capital Gains Tax Calculator tells you exactly how much tax you owe when you sell shares, equity mutual funds, property, gold or debt funds in India. Enter three details, purchase value, sale value and holding period, and the tool instantly classifies your gain as short term or long term, applies the correct rate under the rules effective 23 July 2024, deducts the ₹1.25 lakh equity exemption where eligible, and adds 4% health and education cess.
Budget 2026 made no changes to capital gains rates, so the same 12.5% LTCG and 20% equity STCG structure continues for FY 2026-27. This calculator is updated for both FY 2025-26 (the year you are filing ITR for right now) and FY 2026-27 (the current financial year).
Features of This Calculator
The calculator goes beyond a basic tax estimate. Here is what it does for you:
- Supports four asset classes: equity, property, gold and unlisted assets, and debt mutual funds
- Automatically detects STCG or LTCG from your holding period in months or years
- Applies the ₹1.25 lakh LTCG exemption on equity without you needing to remember it
- Lets you add brokerage, legal fees and transfer expenses to reduce taxable gain
- Includes 4% cess in the final figure
- Shows a visual breakup of cost, net gain and tax
- One-click quick scenarios for common situations like equity LTCG or a property sale
- Share your calculation as a link or image, or download a CSV report
- Runs fully in your browser. No login, no data sent to any server
What Is Capital Gains Tax?
Capital gains tax is the tax charged on the profit you make when you sell a capital asset for more than you paid for it. The tax applies only to the gain, never to the full sale value.
Capital assets include listed shares, equity and debt mutual funds, residential and commercial property, land, gold, sovereign gold bonds, and unlisted shares. If you sell at a loss, no tax is payable, and the loss can be carried forward for up to 8 assessment years.
Short Term vs Long Term Capital Gains
Your holding period decides everything. Cross the threshold and your tax rate can drop from 20% or your slab rate to a flat 12.5%.
| Asset Type | Short Term If Held | Long Term If Held |
|---|---|---|
| Listed shares and equity mutual funds | 12 months or less | More than 12 months |
| Property, land, buildings | 24 months or less | More than 24 months |
| Gold, unlisted shares, other assets | 24 months or less | More than 24 months |
| Debt mutual funds bought after 1 April 2023 | Always slab rate | No LTCG benefit |
The calculator applies these thresholds automatically based on your asset type.
Capital Gains Tax Rates for FY 2025-26 and FY 2026-27
These rates apply to all sales on or after 23 July 2024 and remain unchanged after Budget 2026.
| Asset | STCG Rate | LTCG Rate | LTCG Exemption |
|---|---|---|---|
| Equity shares and equity MFs (STT paid) | 20% flat | 12.5% | First ₹1.25 lakh per year |
| Property and real estate | Income tax slab | 12.5% without indexation | None |
| Gold and unlisted shares | Income tax slab | 12.5% without indexation | None |
| Debt MFs (bought after Apr 2023) | Income tax slab | Slab rate, no LTCG | None |
Add 4% health and education cess on the tax in every case. Surcharge applies separately if your total income crosses ₹50 lakh.
Property bought before 23 July 2024: Resident individuals get a choice. Pay 12.5% without indexation, or 20% with indexation, whichever produces lower tax. This calculator uses the 12.5% default. If you bought your property years ago at a low price, check both options with a CA before filing.
The Formula This Calculator Uses
The calculation is fully transparent:
Capital Gain = Sale Value − (Purchase Value + Transfer Expenses)
Then:
- Classify STCG or LTCG using the holding period thresholds above
- For equity LTCG: Taxable Gain = Capital Gain − ₹1,25,000
- Tax = Taxable Gain × applicable rate
- Final Tax = Tax + 4% cess
For slab-rate cases (short term property, gold, debt funds), the gain is added to your total income. Use our Income Tax Calculator to compute the exact slab impact.
Explanation of Every Input
Asset Type. Determines the holding period threshold and tax rate. Equity uses 12 months and special rates. Property and gold use 24 months. Debt funds bought after April 2023 always follow your slab.
Holding Period. Time from purchase date to sale date. Enter it in months or years. Even one day beyond the threshold converts your gain from short term to long term.
Purchase Value. What you originally paid. For inherited assets, use the previous owner’s cost. For property, include stamp duty and registration paid at purchase.
Sale Value. The full consideration you received on sale.
Transfer Expenses. Brokerage, legal fees, commission paid to sell. These are added to your cost, which directly reduces the taxable gain. Never skip this field.
Step-by-Step Guide
- Select your asset type from the dropdown
- Enter the holding period, or tap a quick pill like 12 Mo or 24 Mo
- Enter purchase value and sale value
- Open Transfer Expenses and add brokerage or legal fees if any
- Click Calculate Tax
- Read the breakdown: gain, exemption, taxable amount, rate and total tax
You can then share the result as a personalized link, export a CSV or download the breakdown as an image.
Practical Examples
Example 1: Equity LTCG
You bought shares for ₹10,00,000 and sold for ₹15,00,000 after 14 months.
| Step | Amount |
|---|---|
| Capital gain | ₹5,00,000 |
| LTCG exemption | ₹1,25,000 |
| Taxable gain | ₹3,75,000 |
| Tax at 12.5% | ₹46,875 |
| Cess at 4% | ₹1,875 |
| Total tax | ₹48,750 |
Example 2: Equity STCG
Same shares sold after 8 months instead. The full ₹5,00,000 gain is taxed at 20% flat. Tax ₹1,00,000 plus ₹4,000 cess equals ₹1,04,000. Waiting six more months would have saved you ₹55,250. This is why holding period planning matters.
Example 3: Property Sale
Flat bought for ₹50,00,000, sold for ₹75,00,000 after 3 years. Gain of ₹25,00,000 taxed at 12.5% equals ₹3,12,500 plus ₹12,500 cess. Total ₹3,25,000. If you bought before 23 July 2024, compare with the 20% indexation option, and consider Section 54 reinvestment before paying anything.
How to Save Capital Gains Tax Legally
Use the ₹1.25 lakh exemption every year. Equity LTCG up to ₹1.25 lakh per financial year is completely tax free. If your portfolio has large unrealized gains, booking gains within this limit each year and reinvesting resets your cost, a strategy called tax harvesting.
Section 54. Sell a residential property and reinvest the gain in another residential house within 2 years (or construct within 3 years). The reinvested gain becomes exempt.
Section 54F. Sell any long term asset other than a house, like shares or gold, and invest the sale proceeds in a residential house. Gains become exempt proportionately.
Section 54EC. Invest property LTCG in NHAI or REC bonds within 6 months. Exemption up to ₹50 lakh, with a 5-year lock-in.
Set off losses. Short term losses offset both STCG and LTCG. Long term losses offset only LTCG. Unused losses carry forward 8 years, but only if you file your ITR by the due date.
Common Mistakes to Avoid
Assuming the ₹12 lakh rebate covers capital gains. It does not. The Section 87A rebate applies only to regular income. Equity LTCG above ₹1.25 lakh is taxed even if your total income is under ₹12 lakh.
Ignoring advance tax. If your total tax liability after a big sale exceeds ₹10,000, advance tax applies in the same year. Missing installments attracts interest under Sections 234B and 234C. Estimate your installments with our Advance Tax Calculator.
Selling one day too early. A sale at exactly 12 months on equity is still short term. The rule is more than 12 months. One extra day changes your rate from 20% to 12.5%.
Forgetting transfer expenses. Brokerage and legal fees legally reduce your gain. Leaving them out inflates your tax.
Not filing ITR for a loss year. You must file by the due date to carry the loss forward. Skip filing and the loss benefit is gone permanently.
Limitations and Assumptions
- Surcharge on income above ₹50 lakh is not included. Effective rates for high earners can reach 34% to 42.7% on short term gains
- The pre-July 2024 property indexation option is not computed. The tool uses the 12.5% default
- Grandfathering for equity bought before 31 January 2018 is not applied
- Slab-rate cases show “as per slab” since your total income decides the final figure
- Buyback proceeds, taxed as capital gains from Budget 2026, follow the same LTCG framework but may need CA guidance
Full methodology is published on our Calculation Methodology page.
Key Takeaways
- Equity STCG is 20% flat. Equity LTCG is 12.5% above ₹1.25 lakh per year
- Property, gold and unlisted assets held over 24 months are taxed at 12.5% without indexation
- Debt funds bought after April 2023 get no LTCG benefit, always slab rate
- Budget 2026 changed nothing. The same rates run through FY 2026-27
- The 87A rebate never covers capital gains, even below ₹12 lakh income
- Sections 54, 54F and 54EC can reduce property gains tax to zero if you reinvest correctly
Last updated: July 2026. Rates verified against the Finance (No. 2) Act 2024 and Union Budget 2026 announcements. This calculator is for informational purposes only and is not tax advice. Consult a chartered accountant before filing.
Frequently Asked Question
Equity STCG is 20% flat. Equity LTCG is 12.5% on gains above ₹1.25 lakh per year. Property, gold and other long term assets are taxed at 12.5% without indexation. Budget 2026 kept all rates unchanged.
₹1.25 lakh of long term gains from listed equity and equity mutual funds is exempt every financial year. Property and gold get no such exemption.
Only as an option for property bought before 23 July 2024, where residents can choose 20% with indexation if it produces lower tax. For all newer purchases, the rate is 12.5% without indexation.
Yes, possibly. The Section 87A rebate does not apply to capital gains taxed at special rates. Equity LTCG above ₹1.25 lakh is taxable even at low total incomes.
No tax is payable. Short term losses can offset any capital gain. Long term losses offset only long term gains. Losses carry forward up to 8 years if you file ITR on time.
Not if bought after 1 April 2023. Those gains are always added to income and taxed at your slab rate, regardless of holding period.
Yes. 4% health and education cess is added automatically. Surcharge for incomes above ₹50 lakh is not included.
ITR-2 for salaried individuals with capital gains. ITR-3 if you also have business income. Gains are reported in Schedule CG.
Yes, if your total tax liability exceeds ₹10,000 in the year. Pay in the installment following the sale to avoid interest.
Yes. Section 54 exempts gains reinvested in another residential house. Section 54EC exempts up to ₹50 lakh invested in NHAI or REC bonds within 6 months.