Capital Gains Tax Calculator

Capital gains tax in India was significantly overhauled in Budget 2024 and those revised rates have been retained unchanged in Budget 2025 (Union Budget 2025-26). Whether you have sold listed equity shares, equity mutual fund units, immovable property, or unlisted shares, the applicable tax rate, holding period threshold, and exemption limit depend on both the asset type and the date of sale. Errors in classification can lead to material tax underpayment and penalty exposure.

For listed equity shares and equity mutual funds (where STT is paid), Short-Term Capital Gains (STCG) are taxed at 20% and Long-Term Capital Gains (LTCG, held more than 12 months) are taxed at 12.5% with an annual exemption of ₹1.25 lakh — rates introduced in Budget 2024 and confirmed unchanged in Budget 2025. Capital losses on equity can be set off against capital gains and carried forward for eight assessment years.

For immovable property — land, residential houses, commercial buildings — LTCG (held more than 24 months) is taxed at 12.5% without indexation benefit for property acquired on or after 23 July 2024. For property acquired before 23 July 2024, taxpayers may choose the more favourable option: 20% with indexation (old regime) or 12.5% without indexation. STCG on property is taxed at slab rate. Budget 2025 made no changes to these property rules.

This capital gains tax calculator supports five asset classes: listed equity and equity mutual funds, immovable property, debt mutual funds (always slab-taxed if bought after 1 April 2023), unlisted shares, and other assets (gold, bonds, foreign securities). It computes the holding period automatically from purchase and sale dates, classifies the gain as STCG or LTCG, applies the ₹1.25 lakh LTCG exemption where applicable, and shows the estimated tax. Built using Budget 2025 / Finance Act 2025 rates by our Ex-Big 4 CA team.