Capital Gains Tax Calculator — FY 2025-26 Rules
Compute capital gains tax for equity, debt MF, property, gold and crypto under post-Budget 2024 rules. Auto-detects holding period, applies the right rate, shows formula and effective tax.
About this calculator
Capital gains tax in India varies wildly by asset class, holding period, and — after Budget 2024 — purchase date. The headline rule: listed equity and equity mutual funds held more than 12 months attract 12.5% LTCG above a ₹1,25,000 yearly exemption (raised from ₹1L by Budget 2024). Same assets held 12 months or less attract 20% STCG (raised from 15%). These rates apply from 23 July 2024 onwards.
Property and gold held more than 24 months: 12.5% LTCG, no indexation by default. Property purchased before 23 July 2024 has an optional fallback to 20% LTCG with indexation. Use whichever route gives lower tax — for older properties that have appreciated slower than CII inflation, the 20% route often wins. Debt mutual funds purchased after 1 April 2023 are always taxed at slab rate, regardless of holding. Crypto and VDAs stay at a flat 30% under Section 115BBH, with the additional burden that losses can't offset any other income.
The calculator auto-detects holding period from the dates you enter, applies the correct rate, deducts the ₹1.25L equity exemption where applicable, and adds 4% Health & Education Cess. Surcharge for high incomes is not modelled — for transactions involving large gains please consult a Chartered Accountant.
How to compute capital gains (5 steps)
- Pick the asset type. Tabs at the top: Equity/MF, Debt MF, Property, Gold, Crypto. Each has different rules.
- Enter purchase price and date. Original cost (cost of acquisition) and the date you bought it.
- Enter sale price and date. What you sold for and the date of sale. Holding period is computed automatically.
- Set slab / mode (where applicable). Debt MF and short-term property/gold use your slab rate. For long-term property bought before 23 Jul 2024, choose 12.5% no-indexation or 20% with indexation.
- Read the tax. Right panel shows category (STCG/LTCG/Slab/Flat 30%), gain, exemption, tax, cess and effective rate. Formula explanation below.
Rates at a glance — FY 2025-26
| Asset | LTCG threshold | LTCG rate | STCG rate |
|---|---|---|---|
| Equity / Equity MF | 12 months | 12.5% above ₹1.25L | 20% |
| Debt MF (post Apr-23) | N/A | Slab | Slab |
| Property | 24 months | 12.5% (or 20% + index) | Slab |
| Gold | 24 months | 12.5% | Slab |
| Crypto / VDA | N/A | 30% flat | 30% flat |
Use cases
- Pre-trade tax planning — what will I owe if I sell today?
- Property sale — comparing 12.5% no-index vs 20% with indexation
- Equity portfolio — using up the ₹1.25L LTCG exemption each year
- Tax-loss harvesting in equities / MFs
- Crypto P&L for ITR-2 / ITR-3 schedule VDA
- Gold sale planning (physical, ETF, MF, SGB)
- Debt MF redemption tax projection
- Cost-basis check on inherited or gifted assets
Frequently asked questions
+−What changed in capital gains tax after Budget 2024?
Three big changes effective 23 July 2024: (1) LTCG on listed equity and equity MF rose from 10% to 12.5%, with the exemption raised from ₹1L to ₹1.25L per year. (2) STCG on the same rose from 15% to 20%. (3) LTCG on property/gold/unlisted shares moved to a flat 12.5% with NO indexation — but property bought before 23 July 2024 has the optional choice of 20% with indexation. Debt MFs purchased after April 2023 stay at slab rate.
+−How is the holding period calculated?
Day-count from purchase date to sale date. Listed equity / equity MF / equity ETFs = long-term if held more than 12 months. Debt MFs (post-April 2023) — holding period is irrelevant; always slab. Property and gold — long-term if held more than 24 months. Unlisted shares — long-term if more than 24 months. Crypto / VDAs — holding period doesn't matter, always 30%.
+−Do I get any exemption on equity capital gains?
Yes — ₹1,25,000 per financial year on LTCG from listed equity and equity-oriented mutual funds (raised from ₹1L by Budget 2024). This is per individual, across all equity holdings combined, and applies only to LTCG (not STCG). Beyond ₹1.25L, every rupee is taxed at 12.5%. Sec 54F / 54EC exemptions apply if you reinvest property gains into a new house or specified bonds.
+−Why is crypto taxed so harshly?
Section 115BBH (introduced FY 2022-23) taxes Virtual Digital Assets — crypto, NFTs, etc. — at flat 30% with no holding-period benefit. Worse: losses cannot be set off against any other income, including gains from other crypto. Each crypto trade stands alone. There's also a 1% TDS on every crypto sale above ₹10,000 (Section 194S). Effective tax burden often exceeds 30% once trading frequency is factored in.
+−Should I pick 12.5% no-indexation or 20% with indexation for property?
Only available for property acquired BEFORE 23 July 2024. Run both numbers — pick whichever gives lower tax. The break-even depends on inflation: roughly, if your asset's value grew faster than 1.5x the CII inflation, the 12.5% no-indexation route is better. For older properties (10+ years held in a low-inflation period), 20% with indexation often wins because indexation inflates the cost base substantially. The calculator lets you toggle between the two and compare.
+−What is indexed cost and how do I compute it?
Indexed cost = original cost × CII(sale year) ÷ CII(purchase year), where CII is the Cost Inflation Index notified annually by the Income Tax Department. CII for FY 2024-25 is 363; FY 2010-11 was 167. So a property bought in 2010-11 for ₹50L has an indexed cost in 2024-25 of 50L × 363/167 ≈ ₹1.09 crore. Look up the table at incometaxindia.gov.in or any CA website.
+−Are surcharge and cess included in this calculator?
4% Health & Education Cess is added on top of the slab tax. Surcharge — 10% above ₹50L, 15% above ₹1Cr, 25% above ₹2Cr (capped at 15% on capital gains by Budget 2024 for equity LTCG/STCG and listed-share LTCG) — is NOT modelled in this simple calculator. For high-value transactions please consult a CA.
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