Capital Gains Calculator
CA-grade calculator with FIFO lot matching, exemption planning, loss set-off, and tax harvesting for FY 2026-27.
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
Statutory basis
This calculator applies the provisions below, read from the enacted text. The rate and threshold that apply depend on the date of the transaction, which the calculator resolves rather than assuming a single year.
- s.196, Income-tax Act 2025 — short-term gains on listed equity with STT, 20% (formerly s.111A) source
- s.197, Income-tax Act 2025 — long-term gains, 12.5% (formerly s.112) source
- s.197(3) — for a resident individual or HUF, caps the tax on land or building acquired before 23 July 2024 against the indexed computation at 20% source
- s.198, Income-tax Act 2025 — long-term gains on listed equity above Rs 1,25,000, 12.5% (formerly s.112A) source
- Finance (No. 2) Act 2024 — the 23 July 2024 transition that raised equity STCG to 20% and LTCG to 12.5% source
- CBDT Notification 70/2025 — Cost Inflation Index for FY 2025-26 = 376 source
Last verified against the enacted text on .
- Content owner
- DailyWorks Technologies
- Implementation
- DailyWorks Technologies engineering
- Professional review
- Not independently reviewed. Figures are for information and are not a substitute for advice from a qualified tax professional.