Indian capital gains tax calculator: LTCG, STCG, crypto and property

By how long you held them. Listed shares and equity funds held over 12 months pay 12.5% on the gain above a Rs 1,25,000 exemption that applies once a year across every listed sale. Sold sooner, the whole gain pays 20%. The calculator picks the pool from your dates and rates each sale itself.

A flat 30% from the first rupee, whatever the holding period, with no expenses allowed beyond cost and no setting its losses against anything else. The 1% TDS your exchange deducted is a prepayment against that 30%, not the tax itself.

Held over 24 months it is long-term: 12.5% of the gain, or 20% after indexing your cost by the CII if you bought before 23 July 2024, and the calculator applies whichever is lower. Sold sooner, the gain stacks onto your income slabs. Sections 54, 54F and 54EC reinvestment reliefs are not modelled.

The year running 1 April to 31 March that contains the sale date: a share sold on 20 March 2026 belongs to FY 2025-26, one sold on 5 April 2026 to FY 2026-27. The calculator picks the year, the rates and the holding period from your dates.

Short-term losses offset both short-term and long-term gains; long-term losses offset long-term gains only; neither touches crypto gains. Unused losses carry forward eight assessment years. Bring them into the calculator in section 3.

This record covers the financial years 2023-24 to 2027-28; within it, every rate switches on the TRANSFER date, not the year: transfers before 23 July 2024 keep the old rates, transfers from that date take the ones in the rates array (Finance (No. 2) Act 2024).

Holding periods from 23 July 2024: listed securities and equity funds become long-term after 12 months; all other capital assets (property, unlisted shares, gold) after 24 months, cut from 36. Before 23 July 2024 the listed period was 12 months and other assets 36 months.

Rates before 23 July 2024, for earlier transfers: s.111A short-term 15%; s.112A long-term 10%; s.112 long-term 20% with indexation. The s.112A exemption is Rs 1,25,000 for every transfer from 1 April 2024 (the Finance (No. 2) Act 2024 raised it for all of FY 2024-25, including transfers before 23 July 2024) and Rs 1,00,000 in FY 2023-24 and earlier.

The s.112A exemption of Rs 1,25,000 applies only to long-term gains on listed equity and equity funds, is aggregate across every such sale of the year, and cannot be set against other gains. It rose from Rs 1,00,000 at the same 23 July 2024 change.

Election for land and buildings bought before 23 July 2024 and sold on or after it: the taxpayer may take 12.5% without indexation OR 20% with cost inflation indexation (s.112, CII under s.48, base 2001-02 = 100; the latest notified values are 363 for 2024-25, 376 for 2025-26 and 384 for 2026-27, CBDT notification 85/2026). Property bought on or after 23 July 2024 gets 12.5% with no choice.

Short-term gains on assets other than listed equity (property under 24 months, unlisted shares, gold) have no special rate: they are taxed at the taxpayer's slab rates as part of total income.

Crypto (virtual digital assets) pay a flat 30% with no expense deduction except cost and no exemption. A crypto loss offsets no other income and no other crypto gain, and cannot be carried forward to any later year (s.115BBH(2), from 1 April 2022). A 1% TDS applies to transfers (s.194S) but is not the tax itself.

Loss ordering: short-term capital losses offset both short- and long-term gains; long-term capital losses offset long-term gains only; neither offsets crypto gains. Unused losses carry forward 8 assessment years.

Health and education cess of 4% applies on the income tax including tax at these special rates.

Section 87A rebate (Rs 60,000, new regime) does not apply against tax at any of these special rates; it continues to apply to the slab-rated part, including short-term gains on non-listed assets.

This record supersedes in-cgt-2026-27 to add the notified cost inflation index series (its costInflationIndex), which the earlier record carried only as note text; rates and exemption are unchanged.