Free Tool · FY 2025-26 · Finance Act 2024 Updated · 100% Client-Side
Capital Gains Tax Calculator
Calculate STCG and LTCG tax on equity shares, mutual funds, immovable property, and unlisted assets. Fully updated for Finance Act 2024 — new rates effective 23 July 2024, indexation removed, ₹1.25L LTCG exemption. Every figure cites its statutory source.
Reviewed by Harun Raaj, CA — ICAI Membership No. 238303 · Firm Reg. 19027S · Updated July 2026
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Used only to estimate surcharge slab. Capital gain is added automatically.
Used to compute remaining ₹1,25,000 Section 112A exemption
Fill in the details on the left and click Calculate Tax to see your capital gains tax estimate.
Statutory Basis
Section 111A — Short-Term Capital Gains on Listed Equity
Section 111A of the Income Tax Act, 1961: STCG on listed equity shares and equity-oriented MF units (STT paid) taxed at 20% (amended from 15% by Finance Act 2024, effective 23 July 2024).
Section 112A — Long-Term Capital Gains on Listed Equity
Section 112A of the Income Tax Act, 1961: LTCG on listed equity exceeding ₹1,25,000 per annum taxed at 12.5% without indexation (amended from 10%/₹1,00,000 by Finance Act 2024, effective 23 July 2024).
Section 112 — LTCG on Other Assets
Section 112 of the Income Tax Act, 1961: LTCG on other assets — immovable property, unlisted shares, debt instruments — taxed at 12.5% without indexation (Finance Act 2024). Exception: immovable property purchased before 23 July 2024 may optionally use old rates (20% with CII indexation) if that results in lower tax.
Cost Inflation Index (CII)
Cost Inflation Index (CII): Notified annually by CBDT under Section 48 of the Income Tax Act. FY 2024-25 CII = 363 (CBDT Notification No. 44/2024).
Debt Mutual Funds — Finance Act 2023
Finance Act 2023: Removed indexation benefit for debt mutual fund investments made on or after 1 April 2023 — now taxed as per income tax slab for all holding periods.
Frequently Asked Questions
What is the LTCG tax rate on equity shares in FY 2025-26?+
Long-term capital gains on listed equity shares exceeding ₹1,25,000 per year are taxed at 12.5% without indexation under Section 112A of the Income Tax Act, 1961 (amended by Finance Act 2024, effective 23 July 2024).
What is the STCG tax rate on equity shares?+
Short-term capital gains on listed equity shares (STT paid) are taxed at 20% under Section 111A (amended from 15% by Finance Act 2024, effective 23 July 2024).
Is indexation available on property sold in FY 2025-26?+
For immovable property purchased on or after 23 July 2024, indexation is not available — LTCG is taxed at 12.5% flat. Property purchased before 23 July 2024 may optionally use 20% with CII indexation if that produces lower tax. Source: Finance Act 2024 amendment to Section 112.
What is the holding period for long-term capital gains on equity?+
For listed equity shares and equity-oriented mutual funds, the holding period for LTCG is more than 12 months. For unlisted shares and immovable property, it is more than 24 months. Source: Section 2(42A), Income Tax Act.
Do I need to pay surcharge on capital gains?+
Yes. If total income exceeds ₹50 lakh, surcharge applies. However, for LTCG under Section 112A (listed equity) and STCG under Section 111A, surcharge is capped at 15% regardless of income level. Source: Finance Act 2023 amendment.
Need help planning your capital gains strategy?
Our CAs can advise on tax-loss harvesting, optimal sale timing, property indexation elections, and high-value transaction surcharge planning before you execute a trade or transfer.
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