Capital Gains Tax Calculator FY 2025-26 — STCG & LTCG
Calculate short-term and long-term capital gains tax on equity, debt mutual funds, real estate, gold, and other assets as per Finance Act 2024 rates.
How to Use the Capital Gains Tax Calculator
- Select the asset type — equity, debt MF, real estate, gold, or other.
- Enter the purchase price and sale price in rupees.
- Enter the holding period in months (the calculator auto-classifies STCG/LTCG).
- Select your income tax slab (relevant for debt MFs, real estate STCG, gold STCG).
- Results appear instantly with applicable tax rate, tax payable, and net profit after tax.
How is Capital Gains Tax Calculated?
What is Capital Gains Tax?
Capital gains tax is levied on the profit earned from selling a capital asset — such as stocks, mutual funds, real estate, or gold. The tax rate depends on the type of asset and how long you held it. Assets held for shorter periods attract higher short-term capital gains (STCG) tax, while longer-held assets qualify for lower long-term capital gains (LTCG) rates, subject to Finance Act 2024 changes.
Key Terms
- STCG (Short-Term Capital Gains)
- Gains on assets held for a shorter period than the holding threshold — taxed at higher rates.
- LTCG (Long-Term Capital Gains)
- Gains on assets held beyond the long-term threshold — taxed at preferential lower rates.
- LTCG Exemption (Equity)
- ₹1,25,000 per financial year exemption on equity LTCG — effective from FY 2024-25 (Finance Act 2024).
- Indexation
- Cost inflation adjustment that was previously available for real estate LTCG. Removed by Finance Act 2024 from 23 July 2024.
- Health & Education Cess
- A 4% surcharge levied on capital gains tax, applicable across all asset types.
Capital Gains Tax Rates FY 2025-26
| Asset | Holding (LTCG) | STCG Rate | LTCG Rate |
|---|---|---|---|
| Equity / Equity MF | > 12 months | 20% | 12.5%* |
| Debt Mutual Funds | N/A | Slab rate | Slab rate |
| Real Estate | > 24 months | Slab rate | 12.5% |
| Gold | > 36 months | Slab rate | 12.5% |
| Other | > 36 months | Slab rate | 12.5% |
*Equity LTCG: ₹1,25,000 per year exemption applies. All rates exclude 4% Health & Education Cess.
Frequently Asked Questions
Long-term capital gains (held > 12 months) on equity shares and equity mutual funds are taxed at 12.5% on gains exceeding ₹1.25 lakh per year, as per Finance Act 2024.
Short-term capital gains (held ≤ 12 months) on listed equity shares and equity MFs are taxed at 20% as per Finance Act 2024.
No. Indexation benefit was removed for real estate from 23 July 2024 (Finance Act 2024). LTCG on property is now taxed at a flat 12.5% without indexation.
Since 1 April 2023, all gains on debt MFs (both STCG and LTCG) are taxed at your income slab rate. The earlier 20% with indexation benefit no longer applies.
Yes. Short-term capital loss (STCL) can be set off against both STCG and LTCG. Long-term capital loss (LTCL) can only be set off against LTCG. Losses can be carried forward for 8 assessment years.
It is per financial year across all your equity investments combined — not per transaction or per stock/fund.