Capital Gains Tax Calculator for India
Calculate short-term and long-term capital gains tax on listed shares, equity mutual funds, property, gold, debt funds, bonds and other common capital assets. Add up to 10 transactions and see gains, losses, exemptions, surcharge, 4% cess and estimated tax payable for FY 2026–27.
Last updated: July 23, 2026. Uses post-23 July 2024 rates and FY 2026–27 Cost Inflation Index of 384.
Calculate LTCG and STCG Tax
Enter each sale separately. The calculator classifies the holding period and combines the financial-year result.
Your Capital Gains Tax Estimate
| Transaction | Classification | Gross gain/loss | Exemption | Taxable after adjustments | Rate | Base tax |
|---|
Financial-year adjustments
Property indexation comparison
Advance-tax planning
| Due date | Cumulative share | Cumulative amount | Planning note |
|---|
How to Use the Capital Gains Tax Calculator
- Select your taxpayer status, estimated marginal rate and surcharge rate.
- Enter any Section 112A threshold already used during FY 2026–27.
- Add each asset sale with its purchase date, transfer date, sale value and eligible costs.
- Open “Advanced inputs” for reinvestment exemption, equity grandfathering or property indexation.
- Add eligible brought-forward losses and any unused basic exemption amount.
- Review the transaction table, tax components, property comparison and advance-tax schedule.
Capital Gain Formula
For listed equity acquired before 1 February 2018, the grandfathered cost rule may replace actual cost. The deemed cost is generally the higher of actual cost and the lower of fair market value on 31 January 2018 or sale consideration. For a qualifying old property, indexed cost uses the Cost Inflation Index.
Capital Gains Tax Rates Used for FY 2026–27
| Asset | Short term | Long term | Rate used |
|---|---|---|---|
| Listed equity, equity-oriented fund or business trust covered by STT rules | 12 months or less | More than 12 months | 20% STCG, 12.5% LTCG above remaining ₹1.25 lakh threshold |
| Immovable property | 24 months or less | More than 24 months | Normal rate for STCG, generally 12.5% for LTCG |
| Gold, silver, jewellery and other standard assets | 24 months or less | More than 24 months | Normal rate for STCG, 12.5% for LTCG |
| Listed securities other than covered equity units | 12 months or less | More than 12 months | Normal rate for STCG, 12.5% for LTCG |
| Unlisted shares | 24 months or less | More than 24 months | Normal rate for STCG, 12.5% for common resident cases |
| Specified debt mutual fund, MLD or unlisted bond/debenture covered by Section 50AA | Deemed short term | Not calculated as LTCG | Normal rate |
From AY 2026–27, the specified-mutual-fund definition covers a fund investing more than 65% of total proceeds in debt and money-market instruments, plus a qualifying fund-of-funds test. Classification depends on the scheme and acquisition date. Verify the fund’s tax status instead of assuming every non-equity fund follows Section 50AA.
Property LTCG: 12.5% or 20% With Indexation
The general rule for a long-term asset transferred on or after 23 July 2024 uses 12.5% without indexation. A safeguard applies when a resident individual or resident HUF sells long-term land or a building acquired before 23 July 2024. If tax under the new method exceeds tax under the old 20% indexed method, the excess is ignored.
This calculator compares both base-tax methods for an eligible property row. It uses FY 2026–27 CII of 384. Select the correct purchase-year and improvement-year CII. For property acquired before 1 April 2001, valuation, substituted cost and improvement rules require a separate review.
How Capital Losses and Exemptions Affect the Estimate
A short-term capital loss may generally be set off against short-term or long-term capital gains. A long-term capital loss may generally be set off only against long-term capital gains. The tool combines current transaction losses with the brought-forward amounts you enter and applies them to the highest displayed rate first for an estimate.
Sections 54, 54B, 54EC, 54F and related provisions have separate asset, taxpayer, investment, ownership and deadline conditions. Enter only an exemption amount you have independently verified. Section 54 and 54F investment-related caps and Section 54EC’s ₹50 lakh limit are not automatically tested by this tool.
Worked Example for Listed Equity
Assume eligible listed shares are sold after 18 months for ₹8,00,000. The acquisition cost is ₹5,00,000. There are no transfer expenses, losses or exemptions, and no Section 112A threshold has been used elsewhere.
- Long-term capital gain: ₹3,00,000
- Remaining annual threshold: ₹1,25,000
- Taxable Section 112A gain: ₹1,75,000
- Tax at 12.5%: ₹21,875
- Health and Education Cess at 4%: ₹875
- Total estimated tax: ₹22,750
The ₹1.25 lakh threshold applies to eligible aggregate Section 112A LTCG for the financial year. It does not reset for each trade.
Tax, Surcharge, Cess and Advance-Tax Treatment
The transaction rate is only the first part of the liability. The calculator first estimates tax at 20%, 12.5% or the normal marginal rate, as applicable. It then adds the selected surcharge and 4% Health and Education Cess. For gains taxed under Sections 111A, 112 and 112A, the displayed surcharge rate is capped at 15%. Other income may still affect the taxpayer’s overall surcharge band and marginal-relief calculation.
Section 87A rebate is not applied to the special-rate capital-gain tax in this estimate. The rebate, residential-status rules, normal slab tax and special-rate income need to be tested together in the full return. Use the separate Income Tax Calculator for ordinary income, then reconcile the result with the capital-gain schedules.
Capital gains also affect advance tax. A taxpayer whose estimated tax payable meets the statutory threshold may need to pay cumulative installments by 15 June, 15 September, 15 December and 15 March. A capital gain often cannot be predicted before the sale. Interest treatment may depend on when the gain arose and whether the remaining installment or payment by 31 March was made correctly. The table above is a planning schedule, not a Section 234C interest computation.
TDS does not replace the capital-gains calculation. For example, tax deducted on a property transaction is a credit against the seller’s final liability. Enter available TDS and advance-tax credit only after checking Form 26AS, the Annual Information Statement and payment records. The tool subtracts the entered credit after surcharge and cess.
Important Cases Requiring a Detailed Review
- Section 50C stamp-duty-value substitution or disputed property valuation
- Non-resident, FII, DTAA, foreign-currency or foreign tax credit treatment
- Bonus shares, rights issues, inheritance, gifts, amalgamation or demerger cost rules
- Depreciable assets, slump sale, business inventory, buy-back proceeds or virtual digital assets
- Multiple exemptions, Capital Gains Account Scheme deposits or exemption reversal
- Surcharge marginal relief, income above surcharge thresholds or mixed special-rate income
- Losses without a timely return, unabsorbed losses or transaction sequencing that changes set-off
Records to Keep
- Purchase and sale contract notes, demat statements or registered property deeds
- Brokerage, legal fees and other eligible transfer-expense evidence
- Improvement invoices, payment records and relevant CII year
- 31 January 2018 fair market value evidence for eligible equity holdings
- Investment and deposit proof for any Section 54-series exemption
- Prior-year returns and loss schedules for brought-forward losses
Official References
- Income Tax Department: capital-gain classification and special asset rules
- Income Tax Department: share-sale computation, LTCG rates and equity grandfathering
- Income Tax Department: STCG and Section 111A rates
- Income Tax India: FY 2026–27 Cost Inflation Index of 384
- CBDT: ITR-2 validation rules for AY 2026–27
Related Tax and Investment Calculators
Frequently Asked Questions
What is the difference between STCG and LTCG?
STCG arises when an asset is sold within its short-term holding period or is deemed short term by a special provision. LTCG applies after the asset-specific long-term threshold is crossed.
What tax rate applies to listed-equity STCG in FY 2026–27?
A qualifying Section 111A transfer on or after 23 July 2024 is generally taxed at 20%, plus applicable surcharge and 4% cess. The required STT and transaction conditions must be satisfied.
How is listed-equity LTCG taxed?
Qualifying Section 112A LTCG is generally taxed at 12.5% on aggregate eligible gains exceeding the available ₹1.25 lakh financial-year threshold, plus applicable surcharge and cess.
Does the ₹1.25 lakh threshold apply to every equity sale?
No. It is an aggregate financial-year threshold for eligible Section 112A gains. Enter the portion already used by other sales so the calculator uses only the remaining amount.
Is indexation available on property sold in FY 2026–27?
The general post-23 July 2024 LTCG rule uses 12.5% without indexation. A resident individual or resident HUF may receive a tax-comparison safeguard for qualifying land or a building acquired before 23 July 2024.
How are specified debt mutual funds taxed?
Covered units acquired on or after 1 April 2023 are treated as short-term capital assets under Section 50AA. From AY 2026–27, the specified-fund definition uses the debt and money-market investment tests described above.
Does this calculator include Section 54 exemptions?
It lets you enter a verified exemption amount for a long-term transaction. It does not decide eligibility, test every investment cap or validate the purchase, construction and deposit deadlines.
How are capital losses set off?
The estimate lets short-term loss offset short-term or long-term gains and limits long-term loss to long-term gains. Actual carry-forward requires return-filing compliance and may depend on detailed transaction ordering.
Does the result include surcharge and cess?
Yes. The tool applies your selected surcharge rate, caps surcharge at 15% for displayed special-rate capital gains, and adds 4% Health and Education Cess. It does not compute surcharge marginal relief.