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📈 STCG · LTCG · ALL ASSETS · POST 23 JULY 2024

Capital Gains Calculator FY 2025-26 & 2026-27

Calculate STCG and LTCG for all asset types: listed equity, equity MF, debt MF, property, gold, crypto, unlisted shares. Handles the 23 July 2024 tax rule change with indexation grandfathering for property. Rates are the same for FY 2025-26 (Income-tax Act 1961) and FY 2026-27 (Income-tax Act 2025), with the CII of 376 and 384 notified for those years.

Enter Transaction Details

For sales on or after 1 April 2025 (FY 2025-26 or FY 2026-27 — the rates are unchanged)

Different assets have different tax rules — pick the correct one
When you bought/acquired the asset
When you sold the asset (on or after 1 April 2025)
₹
Cost of acquisition including brokerage, stamp duty, etc.
₹
Net sale consideration after brokerage/commission
Used when capital gains taxed at slab rate (debt MF, STCG property, etc.)
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Enter transaction details

Fill the form and click Calculate to see your capital gains tax breakdown.

📐 What This Calculator Handles
  • ✅ Holding period auto-determination
  • ✅ STCG vs LTCG classification
  • ✅ Post-23 July 2024 rule changes
  • ✅ ₹1.25L LTCG exemption (equity)
  • ✅ Indexation for grandfathered property
  • ✅ 30% crypto flat rate (115BBH)
  • ✅ Cess (4%) on tax

Capital Gains Tax Rules FY 2025-26 & 2026-27

Post 23 July 2024 (Finance (No. 2) Act 2024). Applicable for transfers in FY 2025-26 and FY 2026-27 — Budget 2026 did not change these rates.

Asset Class STCG (Short Term) LTCG (Long Term) Holding Period
Listed Equity / Equity MF 20%
(was 15% pre-23 Jul 24)		 12.5% above ₹1.25L
(was 10% above ₹1L)		 STCG: ≤12 months
LTCG: >12 months
Debt MF (after 1 Apr 2023) Slab Rate Slab Rate
(No LTCG benefit)		 All gains = STCG/Slab
Debt MF (before 1 Apr 2023) Slab Rate 12.5%
(No indexation post-23 Jul 24)		 STCG: ≤24 months
LTCG: >24 months
Property/Real Estate
(acquired before 23 Jul 24)		 Slab Rate Choose lower of:
12.5% no indexation OR
20% with indexation		 STCG: ≤24 months
LTCG: >24 months
Property/Real Estate
(acquired after 23 Jul 24)		 Slab Rate 12.5% only
(no indexation option)		 STCG: ≤24 months
LTCG: >24 months
Gold (Physical / Gold MF) Slab Rate 12.5%
(no indexation)		 STCG: ≤24 months
LTCG: >24 months
Gold ETF / SGB (listed) Slab Rate 12.5%
(no indexation; SGB held to maturity by the original subscriber is exempt)		 STCG: ≤12 months
LTCG: >12 months
Cryptocurrency (VDA) 30% flat (115BBH) 30% flat (115BBH) No holding period distinction
Unlisted Shares Slab Rate 12.5%
(no indexation)		 STCG: ≤24 months
LTCG: >24 months

Important Rules

  • 23 July 2024 Cutoff: Major rule change. Equity LTCG went from 10% → 12.5%, indexation removed for most assets, exemption raised from ₹1L → ₹1.25L for equity.
  • Crypto u/s 115BBH: 30% flat regardless of holding period. No loss set-off allowed. 1% TDS u/s 194S once your transfers in the year exceed ₹50,000 (₹10,000 for persons other than specified persons).
  • STT Required: Equity STCG/LTCG concessional rates apply ONLY if Securities Transaction Tax (STT) was paid. Without STT, slab rate applies.
  • Set-off Rules: STCL can offset both STCG and LTCG. LTCL can offset only LTCG. Carry forward 8 years.
  • Surcharge Cap: Surcharge on STCG u/s 111A and on all LTCG (u/s 112 and 112A) is capped at 15% (vs 25%/37% for other income). Slab-rate gains and crypto (115BBH) are not capped. This calculator shows tax plus 4% cess, without surcharge.
  • Holding period: "More than 12/24 months" means strictly more — a sale on the same calendar date 12 months later is still short-term.
  • Indexation (20% option): Only for land or building acquired before 23 July 2024 and sold by a resident individual or HUF. CII: FY 2025-26 = 376, FY 2026-27 = 384.
  • From 1 April 2026 (Budget 2026): buyback proceeds are taxed as capital gains in the shareholder's hands (not as deemed dividend), and the SGB redemption exemption is limited to original subscribers holding to maturity.

Capital Gains FAQs

What changed on 23 July 2024?
Finance Bill 2024 major changes effective 23 July 2024: (1) Equity LTCG: 10% → 12.5%, exemption ₹1L → ₹1.25L. (2) Equity STCG: 15% → 20%. (3) Indexation removed for non-equity LTCG (taxed flat 12.5% now). (4) Property: Grandfathering for pre-23 July 2024 acquisitions — choose 12.5% no indexation or 20% with indexation, whichever lower.
How is property indexation grandfathered?
If you bought property BEFORE 23 July 2024, you get a CHOICE for LTCG: pay 12.5% on plain gains (no indexation) OR pay 20% on indexed gains (after applying Cost Inflation Index from the year of acquisition). Use whichever results in lower tax. Property bought AFTER 23 July 2024: only 12.5% no indexation option.
Why is crypto taxed at 30% regardless of holding period?
Section 115BBH (introduced FY 2022-23) treats all virtual digital assets (crypto, NFT) gains as taxable at flat 30% + surcharge + cess, regardless of holding period. No loss set-off against crypto gains, no carry forward. Plus 1% TDS u/s 194S once transfers in the year exceed ₹50,000 (₹10,000 for non-specified persons). No 87A rebate against this tax. India's harshest asset class for taxation.
What is the ₹1.25 lakh equity exemption?
For LTCG on listed equity shares and equity mutual funds: first ₹1,25,000 of gains in a financial year is tax-exempt. Above this, taxed at 12.5%. Example: ₹3L equity LTCG → tax on ₹1.75L only (3 - 1.25) × 12.5% = ₹21,875. This was ₹1L pre-23 July 2024.
Can I save LTCG tax through Section 54/54F?
Yes for property LTCG: Section 54 (residential property reinvestment within 2 years), Section 54F (any LTCG into residential property), Section 54EC (₹50L bonds within 6 months). Equity LTCG and other assets have limited exemptions. Consult a CA for proper planning — these are complex with strict timelines.
Should I show capital gains in ITR-1 or ITR-2?
ITR-1 (Sahaj) does NOT support capital gains — you must use ITR-2 (or ITR-3 if you have business income too). Filing wrong form leads to defective return notice. Use our ITR Form Selector guide if confused.
How do losses work in capital gains?
Set-off rules: STCL can offset BOTH STCG and LTCG (same FY). LTCL can ONLY offset LTCG (same FY). Unused losses carry forward 8 years. Exception: Crypto losses (115BBH) — no set-off allowed, no carry forward. Smart strategy: tax-loss harvesting before March 31 to offset booked gains.
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