Calculate
Capital Gains Calculator
Short- or long-term, the applicable rate and the tax on your gain.
The tax on a capital gain depends on the asset and how long you held it. Enter the dates and amounts and the calculator classifies the gain, applies the correct rate and adds health & education cess.
For transfers on or after 23 July 2024 indexation has been withdrawn for most assets and long-term gains are taxed at a uniform 12.5%. Listed equity and equity-oriented funds keep their own regime under sections 111A and 112A.
How it is calculated
The gain
- Capital gain = sale consideration − transfer expenses − cost of acquisition − cost of improvement
Classification
- Listed equity and equity-oriented funds: long-term after 12 months
- Land, building, unlisted shares, gold and other assets: long-term after 24 months
- Debt funds bought on or after 1 April 2023: always taxed at slab rates under section 50AA
The tax
- Equity LTCG (112A): 12.5% on the gain above the ₹1,25,000 annual exemption
- Equity STCG (111A): 20%
- Other LTCG (112): 12.5% without indexation
- Other STCG: added to total income and taxed at your slab rate
- Health & education cess of 4% is added to the tax
Things to keep in mind
- Indexation was withdrawn for transfers on or after 23 July 2024. Resident individuals and HUFs selling land or building acquired before that date may still opt for 20% with indexation if it is lower — that comparison is not automated here.
- Surcharge (capped at 15% on capital gains under sections 111A/112A) is not applied; it depends on your total income.
- Exemptions on reinvestment under sections 54, 54EC and 54F, the 31 January 2018 grandfathering value for listed equity, and set-off of capital losses are not modelled.
- The ₹1,25,000 exemption is a single annual limit across all your section 112A gains, not per transaction.
Frequently asked questions
Sources & official references
- Income Tax Department — capital gains, sections 111A, 112 and 112A
- Income Tax Department — Finance (No. 2) Act, 2024
- Income Tax Department — Cost Inflation Index notifications
Rates, thresholds and limits used by this calculator were verified on 7 September 2026 and may change with a Finance Act, GST Council decision or other official notification. This page is general information, not tax or investment advice — please confirm your specific position with us before acting.