Capital Gains Calculator

CA-grade calculator with FIFO lot matching, exemption planning, loss set-off, and tax harvesting for FY 2025-26.

Equity/Mutual Fund Transactions

Add multiple transactions for FIFO lot matching. Supports stocks and equity mutual funds.

Loss Carry Forward (Optional)

Property Sale Details

Calculate gains with indexation and get exemption recommendations under Section 54/54F/54EC.

Exemption Planning (Optional)

Enter planned investments to see exemption amounts

Max Rs 50 Lakh. Deadline: 6 months from sale.

Gold/Jewellery Sale

Calculate capital gains on physical gold, jewellery, or gold ETFs with indexation benefit.

Tax Harvesting Analyzer

Optimize your tax by harvesting LTCG within exemption limit or booking losses strategically.

Calculating capital gains...

FY 2025-26 Capital Gains Rules (Budget 2024 Updated)

Asset Type LTCG Period STCG Rate LTCG Rate Exemption/Notes
Listed Equity/Equity MF 12 months 15% 12.5% Rs 1.25L exemption/year
Debt Mutual Funds 36 months Slab rates Slab rates No indexation benefit
Property/Land 24 months Slab rates 12.5% 54/54F/54EC available
Gold/Jewellery 24 months Slab rates 12.5% 54F available
Unlisted Shares 24 months Slab rates 12.5% No exemption

*LTCG rates changed from 10% to 12.5% effective 23-Jul-2024. STCG on equity remains at 15%.

Exemption Quick Reference

Section 54

For: Sale of residential house

Invest in: New residential house

Deadline: 2 years (purchase) / 3 years (construction)

Exemption: Lower of gain or investment

Section 54F

For: Sale of any asset except house

Invest in: New residential house

Deadline: 2 years (purchase) / 3 years (construction)

Exemption: Proportionate (invest full sale proceeds)

Section 54EC

For: Sale of land or building

Invest in: NHAI/REC/IRFC bonds

Deadline: 6 months from sale

Max: Rs 50 Lakh, 5-year lock-in