Enter Transaction Details

All transactions assumed in FY 2025-26 (1 April 2025 - 31 March 2026)

Asset Type Different assets have different tax rules — pick the correct one

Purchase Date When you bought/acquired the asset

Sale Date When you sold the asset (must be in FY 2025-26)

Purchase Price (Total)

₹

Cost of acquisition including brokerage, stamp duty, etc.

Sale Price (Total)

₹

Net sale consideration after brokerage/commission

Cost of Improvement (if any)

₹

Renovation, additions, etc. (property only)

Your Marginal Tax Slab Used when capital gains taxed at slab rate (debt MF, STCG property, etc.)

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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

Post 23 July 2024 (Finance Bill 2024 amendments). Applicable for transactions in FY 2025-26.

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/ETF/SGB)	Slab Rate	12.5% (no indexation)	STCG: ≤24 months LTCG: >24 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 on transactions > ₹50,000.
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: Equity capital gains have surcharge capped at 15% (vs 25%/37% for other income).

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 on transactions above ₹50,000. 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.

Capital Gains Calculator FY 2025-26

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Capital Gains Tax Rules FY 2025-26

Important Rules

Capital Gains FAQs

Prabhakar Kumar

Capital Gains Calculator FY 2025-26

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Enter transaction details

Capital Gains Tax Rules FY 2025-26

Important Rules

Capital Gains FAQs

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Prabhakar Kumar