Pick the asset you sold, enter cost, sale value and how long you held it. The calculator applies the right short-term or long-term rule, the ₹1.25 lakh equity exemption, the property indexation option and 4% cess.
The rates set in July 2024 still apply; Budget 2026 did not change them. Listed shares and equity mutual funds are long-term after 12 months. Short-term gains are taxed at 20%. Long-term gains are taxed at 12.5%, but the first ₹1,25,000 of equity long-term gains each financial year is tax-free.
Property, land, gold, jewellery and unlisted shares become long-term after 24 months and are then taxed at 12.5% without indexation. Short-term gains on them are added to your income and taxed at your slab rate. For land or a building bought before 23 July 2024, a resident individual can instead pay 20% on the gain after indexation, whichever is lower; enter your indexed cost to compare both.
Debt mutual funds bought on or after 1 April 2023 are always taxed at your slab rate, however long you hold them.
Shares bought for ₹5 lakh and sold for ₹8 lakh after 18 months: the gain is ₹3 lakh, ₹1.25 lakh is exempt, and 12.5% on the remaining ₹1.75 lakh is ₹21,875, or ₹22,750 with cess. Sell the same shares after 6 months and the tax is 20% of ₹3 lakh, ₹62,400 with cess. A flat bought in 2019 for ₹40 lakh and sold for ₹70 lakh: 12.5% without indexation is ₹3.75 lakh; if your indexed cost is ₹52 lakh, 20% on ₹18 lakh is ₹3.6 lakh, so the indexation option saves money.
Book equity gains of up to ₹1.25 lakh every year to use the exemption (tax harvesting). Reinvest property gains in another house or in specified bonds within the deadlines to claim exemption. Set off losses against gains. Holding a little longer to cross the 12- or 24-month line often changes the rate a lot.
Estimate for resident individuals. Surcharge, grandfathering for shares bought before 1 Feb 2018 and exemptions for reinvestment are not included. The Income Tax Act, 2025 renumbered the sections from 1 April 2026, so check current section numbers before quoting them.
12.5% on long-term gains above ₹1.25 lakh in a financial year, for listed shares and equity mutual funds held for more than 12 months. Short-term gains (12 months or less) are taxed at 20%. 4% cess is added on top.
Only for land or buildings bought before 23 July 2024, and only for resident individuals and HUFs. They can pay the lower of 12.5% without indexation or 20% with indexation. Property bought after that date gets 12.5% without indexation.
Debt funds bought on or after 1 April 2023 are taxed at your income-tax slab rate, regardless of holding period. Older holdings follow the previous rules.
Physical gold and jewellery held for more than 24 months is long-term and taxed at 12.5% without indexation. If sold within 24 months, the gain is added to your income and taxed at your slab rate.
Per financial year, across all your listed equity and equity fund long-term gains together. If you have already booked some LTCG this year, enter it so the calculator uses only the remaining exemption.
Long-term gains on a house can be exempt if reinvested in another residential house within set time limits, or in specified bonds within six months, up to the limits in the law. Confirm the conditions with a tax professional before relying on it.