Calculate STCG & LTCG on stocks, equity mutual funds, debt funds, property, gold and more. Includes indexation for property & debt, grandfathering for pre-Jan 2018 equity gains, and Budget 2024 revised rates.
20%
STCG Rate (Equity)
12.5%
LTCG Rate (Equity)
1.25L
LTCG Exemption
Capital Gains Calculator 202526
Select your asset type, enter purchase & sale details. We apply the correct STCG/LTCG rate, indexation, and exemptions automatically.
Asset Type
StocksEquity shares
Equity MFELSS, Index funds
Debt MFDebt, hybrid
PropertyReal estate
GoldPhysical / SGBs
Listed Equity Shares / ETFs: STCG @ 20% (held <12 months) | LTCG @ 12.5% with 1.25L exemption (held 12 months). Rates updated as per Budget 2024. Grandfathering applies for shares purchased before 31 Jan 2018.
Holding Period
Purchase Price / Cost () 5,00,000
Sale Price () 8,50,000
Transfer Expenses / Brokerage () 2,000
Brokerage, stamp duty, registration fees deductible from sale price
STT Paid on Both Transactions
Securities Transaction Tax must be paid for 20%/12.5% rates to apply on equity
Grandfathering (Pre-31 Jan 2018): For equity purchased before 31 Jan 2018, cost is deemed to be higher of actual cost or market price on 31 Jan 2018. Enter the FMV if applicable.
FMV on 31 Jan 2018 () Grandfathering 0
Indexation Benefit: For property & gold LTCG (pre-July 2024 purchase), you may choose between 20% with indexation OR 12.5% without indexation. We calculate both and pick the lower tax.
Purchase Year (FY)
Sale Year (FY)
Indexation Calculation
Item
CII Value
Amount
Tax Regime Preference
LTCG Exemption: 1,25,000 per year is exempt for STCG on equity (raised from 1L in Budget 2024). This applies across all equity + equity MF LTCG gains in a year.
Exemption Under Section ()
Exemption Amount Claimed ()
CAPITAL GAINS TAX
43,750
LTCG @ 12.5% After 1.25L exemption
Long Term Equity
Sale Price8,50,000
Cost of Acquisition5,00,000
Indexed Cost
Transfer Expenses2,000
Capital Gains3,48,000
Exemption1,25,000
Taxable Capital Gains2,23,000
Tax Rate12.5%
Tax Payable (+ 4% cess)28,990
Alt. Method Tax
Net Gain
Tax Payable
Cost Basis
Capital Gains Tax Rates Budget 2024 Updated
Complete reference for all asset types, holding periods, rates and exemptions applicable from FY 2024-25 onwards.
Asset Type
STCG Period
STCG Rate
LTCG Period
LTCG Rate
Exemption
Listed Stocks / ETFs
< 12 months
20%
12 months
12.5%
1.25L/yr exempt
Equity Mutual Funds
< 12 months
20%
12 months
12.5%
1.25L/yr exempt
Debt Mutual Funds
Always
Slab rate
No LTCG benefit
Slab rate
None (post Apr 2023)
Immovable Property
< 24 months
Slab rate
24 months
12.5% (no idx) or 20%+idx
Sec 54/54EC/54F
Physical Gold
< 24 months
Slab rate
24 months
12.5% (no idx) or 20%+idx
None
Sovereign Gold Bonds
< 12 months
20%
12 months
12.5%
Tax-free on maturity (8yr)
Unlisted Shares
< 24 months
Slab rate
24 months
12.5%
None
Budget 2024 Key Changes: STCG rate on equity raised from 15% 20%. LTCG rate raised from 10% 12.5%. LTCG exemption raised from 1L 1.25L. Property: choice between 12.5% (no indexation) or 20% (with indexation) for pre-July 2024 purchases.