Capital Gains Tax Calculator
Updated for FY 2026–27. Last Updated: July 2026. Calculate Long-Term (LTCG) and Short-Term (STCG) capital gains tax liabilities for residential properties, shares, mutual funds, gold, and land as per the latest Indian tax laws.
Last Updated: July 2026•Verified By: GSTWaala Editorial Team
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Reviewed: GSTWaala Editorial Team & Chartered Accountants Updated: 02 July 2026 Rules: FY 2026-27 Slabs & Finance Act 2024Free & No Registration Mobile-Friendly Layout
Disclaimer: Calculations are based on the latest Indian Income Tax provisions (including updates u/s Finance Act 2024). This tool is intended for educational guidance only and does not constitute formal financial, investment, or legal advice.
⚡ Load Example Presets
Asset Valuation Inputs
Improvement cost is only applicable to Real Estate assets.
Holding period: 49 Months (Long-Term)
How to Use the Capital Gains Tax Calculator
- Select the Financial Year for which you are calculating the capital gains (FY 2026-27 or FY 2025-26).
- Choose your asset category from the dropdown (e.g. Listed Equity, Property, Mutual Funds, Gold, etc.).
- Input your Purchase Date and Sale Date. The calculator automatically computes your holding period and flags the gain as Short-Term (STCG) or Long-Term (LTCG).
- Enter your Purchase Price, Sale Price, transfer expenses (like brokerage/stamp duty), and property improvement costs (if applicable).
- Click anywhere or tab out to see the calculated taxable gains, indexed purchase cost, applicable tax rate, and estimated total tax payable.
Mathematical Formula & Calculations
Reviewed by GSTWaala Editorial Team•Based on Current Indian Income Tax Rules•Last Updated: July 2026
Editorial Policy:All tax guides are compiled by Chartered Accountants and cross-verified against official CBDT circulars.
Calculation Accuracy:Calculations are updated dynamically following Union Budget Finance Act changes.
Disclaimer:Tax laws are progressive. Please consult a qualified tax professional before filing.
Ways You May Reduce Capital Gains Tax (Exemptions u/s 54)
🏠 Section 54 (Residential Reinvestment)
Applies to: Individuals selling a residential house.
Benefit: Exemption on LTCG up to the cost of the new house purchased (within 2 years) or constructed (within 3 years).
🧱 Section 54EC (Capital Gain Bonds)
Applies to: Sellers of land or buildings.
Benefit: Exemption up to ₹50 Lakh by investing capital gains in NHAI, REC, or PFC bonds within 6 months.
📈 Section 54F (Exemption on other assets)
Applies to: Sale of assets other than a residential house (e.g. shares, gold).
Benefit: Pro-rata exemption by investing the net sale consideration in a new residential property.
🔄 Carry Forward Capital Losses
Applies to: Investors incurring capital losses.
Benefit: Carry forward unabsorbed losses for up to 8 years to set off against future gains.
Asset Comparison & Holding Periods (FY 2026-27)
| Asset Type | LTCG Period | LTCG Rate | STCG Rate | Indexation | Key Exemptions |
|---|---|---|---|---|---|
| Listed Equity Shares | > 12 Months | 12.5% (Exempt up to ₹1.25L) | 20% flat | No | Section 112A exemption |
| Equity Mutual Funds | > 12 Months | 12.5% (Exempt up to ₹1.25L) | 20% flat | No | Section 112A exemption |
| Debt Mutual Funds | Always STCG | - | Slab Rate | No | None |
| Residential Property | > 24 Months | 12.5% (Or 20% with indexation u/s Grandfathering) | Slab Rate | Option (bought < July 2024) | Section 54, 54EC |
| Commercial Property | > 24 Months | 12.5% (Or 20% with indexation u/s Grandfathering) | Slab Rate | Option (bought < July 2024) | Section 54EC, 54F |
| Land / Plot | > 24 Months | 12.5% (Or 20% with indexation u/s Grandfathering) | Slab Rate | Option (bought < July 2024) | Section 54EC, 54F |
| Gold | > 24 Months | 12.5% | Slab Rate | No | Section 54F |
| Bonds | > 12 Months | 12.5% | Slab Rate | No | None |
| Other Assets | > 24 Months | 12.5% | Slab Rate | No | Section 54F |
Official Government References
Related Income Tax Tools
Frequently Asked Questions
Capital Gains Tax is a direct tax levied on the profits earned from selling capital assets such as real estate, shares, mutual funds, gold, and bonds. Taxes are split into Long-Term Capital Gains (LTCG) and Short-Term Capital Gains (STCG) based on the asset's holding period.
Long-Term Capital Gains (LTCG) apply to assets held beyond a specific threshold (e.g., 12 months for equity, 24 months for property/gold) and usually enjoy lower tax rates. Short-Term Capital Gains (STCG) apply to shorter holding periods and are often taxed at standard slab rates or a higher flat rate (20% for equity).
Indexation adjusts the purchase cost of an asset to account for inflation, reducing taxable profit. It uses the Cost Inflation Index (CII) defined by the Income Tax Department: Indexed Cost = Purchase Cost × (CII of Sale Year / CII of Purchase Year).
LTCG on property is taxed at 12.5% without indexation. However, for properties acquired before July 23, 2024, taxpayers can calculate tax at 20% with indexation and pay whichever is lower (grandfathering benefit). STCG is taxed at individual slab rates.
LTCG on listed equity shares is taxed at 12.5% on gains exceeding ₹1.25 Lakh per year. STCG on listed shares is taxed at 20% flat.
Equity mutual funds are taxed like shares (12.5% LTCG, 20% STCG). Debt mutual funds are treated as STCG and taxed at individual slab rates regardless of the holding period.
You can save tax by reinvesting gains under Section 54 (buying another house), Section 54F (investing share/gold gains in a house), or Section 54EC (investing in specified bonds within 6 months).
Section 54 provides an exemption on LTCG arising from the sale of a residential house property if the gains are reinvested in buying or constructing another residential house in India.
Section 54EC permits exemptions up to ₹50 Lakh by investing capital gains from land or buildings in NHAI, REC, PFC, or IRFC bonds within 6 months of sale, with a 5-year lock-in period.
Section 54F exempts LTCG from selling assets other than a residential house (e.g. shares, gold) if the net consideration is reinvested to buy or build a residential house.
Short-Term Capital Losses (STCL) can be offset against both STCG and LTCG. However, Long-Term Capital Losses (LTCL) can only offset LTCG.
Unabsorbed capital losses can be carried forward for up to 8 assessment years to offset future capital gains, provided the ITR is filed before the due date.
Stamp duty and registration charges paid at the time of sale are considered transfer expenses and can be deducted from the sale value to reduce net gains.
Tax is not payable on the inheritance itself. However, when the inherited gold is sold, capital gains tax applies based on the original owner's purchase date and cost.
NRIs are subject to capital gains tax on property sales. The buyer is required to deduct TDS u/s 195 at 20% for LTCG (before slab adjustments or exemption certificates).
Tax applies only when the receiver sells the gifted shares. The holding period and cost of acquisition are calculated based on when the original owner purchased them.
Specified bonds under Section 54EC have a mandatory lock-in period of 5 years. Transferring or taking a loan against these bonds within 5 years revokes the tax exemption.
CGAS allows taxpayers to deposit unutilized capital gains in a designated bank account before the ITR filing deadline to claim Section 54/54F exemptions.
Section 87A rebate applies to STCG u/s 111A and normal capital gains, but it does not apply to LTCG u/s 112A (equity shares).
The Central Government notifies the CII annually in the Official Gazette, reflecting changes in the Consumer Price Index (CPI) to calculate inflation adjustments.
Failing to report capital gains can lead to tax audits, notices u/s 148, penalty up to 200% of the tax evaded, and interest charges u/s 234A/B/C.
No, transferring assets to a spouse as a gift does not attract capital gains tax. However, clubbing of income rules may apply to subsequent gains.
Unlisted shares are classified as Long-Term if held for more than 24 months. The LTCG tax rate is 12.5% without indexation benefits.
Redemption of SGBs by an individual at maturity (after 8 years) is completely tax-exempt. Capital gains on premature sales are taxed as LTCG (12.5%) or STCG.
Under Section 54, a taxpayer can claim exemption for purchasing or constructing two residential houses in India, provided the capital gains do not exceed ₹2 Crore (once-in-a-lifetime benefit).
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Compliance Note
All calculations are updated to reflect the tax codes, slabs, and deductions in effect for Financial Year 2025-26 (Assessment Year 2026-27). This tool runs entirely client-side; no data is transmitted or stored on our servers.
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