Capital Gains Tax Calculator 2025-26
Calculate capital gains tax on equity, debt mutual funds, and other investments. Compare short-term vs long-term gains, indexation benefits, and tax optimization strategies for maximum savings.
LTCG vs STCG ComparisonIndexation Calculator₹1 Lakh ExemptionTax Planning
Capital Gains Tax Calculator
Equity & Mutual Funds
Stocks, ELSS, Equity MF
Debt & Other Assets
Bonds, FDs, Gold, Property
Capital Gains Tax Rules FY 2025-26
Equity & Equity Mutual Funds
Short-term (< 12 months)20%
Long-term (≥ 12 months)12.5%
LTCG Exemption₹1 Lakh/year
Debt & Other Assets
Short-term (< 36 months)As per slab
Long-term with indexation20%
Long-term without indexation25%
Capital Gains Tax Planning Strategies
Tax Optimization Tips
- Hold equity investments for 12+ months for LTCG benefits
- Use ₹1 lakh LTCG exemption annually on equity gains
- Consider tax-loss harvesting to offset gains
- Time your sales across financial years strategically
- Use indexation benefits for debt investments
Important Considerations
- Maintain proper records of all transactions
- Pay advance tax if liability exceeds ₹10,000
- Include STT and brokerage costs in calculations
- Set off capital losses against gains properly
- Consult a tax advisor for complex situations
Capital Gains Tax by Asset Type
Equity Investments
Stocks, Equity MF, ELSS
- • STCG: 20% (< 12 months)
- • LTCG: 12.5% (≥ 12 months)
- • Annual exemption: ₹1 lakh
- • No indexation benefit
- • Lower holding period requirement
Debt Investments
Debt MF, Bonds, FDs
- • STCG: As per tax slab (< 36 months)
- • LTCG: 20% with indexation
- • LTCG: 25% without indexation
- • Indexation benefit available
- • Higher holding period (36 months)
Real Estate
Property, Land
- • STCG: As per tax slab (< 24 months)
- • LTCG: 20% with indexation
- • Multiple exemptions available
- • Section 54, 54F, 54EC benefits
- • Higher transaction costs
Capital Gains Tax Calculator FAQs
Everything you need to know about capital gains tax, STCG, LTCG, and investment tax planning
What is the difference between short-term and long-term capital gains?
Short-term capital gains apply when you hold equity investments for less than 12 months (36 months for debt). Long-term capital gains apply when you hold equity investments for 12 months or more (36 months or more for debt). Long-term gains generally have lower tax rates and additional exemptions.
What is the LTCG exemption limit for equity investments?
For equity investments held for more than 12 months, you get an annual exemption of ₹1 lakh on long-term capital gains. Any gains above ₹1 lakh are taxed at 12.5%. This exemption is available every financial year.
How does indexation benefit work for debt investments?
Indexation adjusts your purchase price for inflation using the Cost Inflation Index (CII). This reduces your taxable capital gains. For debt investments, you can choose between 20% tax with indexation or 25% tax without indexation, whichever is lower.
What is the tax rate on short-term capital gains from equity?
Short-term capital gains from equity investments (held for less than 12 months) are taxed at 20%. This includes stocks, equity mutual funds, and ELSS funds sold before completing 12 months.
Do I need to pay advance tax on capital gains?
Yes, if your total tax liability including capital gains tax exceeds ₹10,000, you need to pay advance tax. The advance tax should be paid by March 15th for the last quarter. You can also pay the entire amount by March 31st.
Can I set off capital losses against capital gains?
Yes, you can set off capital losses against capital gains. Short-term capital losses can be set off against both short-term and long-term capital gains. However, long-term capital losses can only be set off against long-term capital gains. Losses can be carried forward for 8 years.
Are there any exemptions for long-term capital gains on property?
Yes, there are several exemptions for property sales like Section 54 (reinvestment in residential property), Section 54F (reinvestment for non-resident property), and Section 54EC (investment in specified bonds). These can help you save or defer capital gains tax.
How are capital gains from mutual funds taxed?
Equity mutual funds are taxed like equity shares - STCG at 20% (if held <12 months) and LTCG at 12.5% on gains above ₹1 lakh (if held ≥12 months). Debt mutual funds have STCG taxed at slab rates and LTCG at 20% with indexation or 25% without indexation.
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