Capital Gains Tax Calculator
Calculate LTCG & STCG liability instantly on Equity, Property, Mutual Funds & Bonds with the latest Budget 2025 rates and exemptions.
Calculate Your Capital Gains Tax
Sec 54 / 54EC / 54F reinvestment
For slab & surcharge calculation
Capital Gains Tax Rates & Holding Periods (FY 2025-26)
The tax rate depends on the asset type and whether the gain is Short-Term (STCG) or Long-Term (LTCG). Here are the key distinctions for the Financial Year 2025-26 (AY 2026-27):
| Asset Type | Holding Period | Tax Type | Rate (+ Cess/Surcharge) |
|---|---|---|---|
| Equity Shares & Equity MFs (STT Paid) | Up to 12 months | STCG | 20% flat |
| Equity Shares & Equity MFs (STT Paid) | More than 12 months | LTCG | 12.5% on gains exceeding ₹1.35 Lakh |
| Residential Property / Land | Up to 24 months | STCG | Slab rate |
| Residential Property / Land | More than 24 months | LTCG | 20% with Indexation OR 12.5% without (Budget 2025) |
| Bonds, Debt Funds, Jewellery | More than 24 months | LTCG | 12.5% flat |
Understanding Indexation
Indexation adjusts the cost of acquisition for inflation using the Cost Inflation Index (CII), thereby reducing your taxable gain. For property sold after July 23, 2024, you can choose between 20% with indexation or 12.5% without — whichever gives a lower tax.
Indexed Cost = Purchase Cost × (CII of Sale Year / CII of Purchase Year)
Smart Tax Planning: Minimise Your Capital Gains Liability
Leveraging the specified sections under the Income Tax Act allows you to save significant tax by reinvesting your capital gains:
- Section 54 (Property → Property): Full/partial LTCG exemption on residential house sale if the gain is reinvested into another residential house (2 years before or 1 year after sale, or 3 years if constructed).
- Section 54EC (Capital Gains Bonds): Invest up to ₹50 lakh of LTCG (from land/building) into NHAI or REC bonds within 6 months of transfer for a corresponding exemption.
- Section 54F (Other Asset → House): Exemption on LTCG from selling non-residential assets (gold, MFs, commercial property) by reinvesting the entire net sale consideration into a new residential property.
- Section 10(38) — Grandfathered Equity: For listed equity bought before 31 Jan 2018, the cost is the higher of actual cost or fair market value on 31 Jan 2018.
- Set-off losses: LTCG losses can be set off against LTCG only; STCG losses can be set off against both STCG and LTCG. Carry forward for 8 assessment years.
Frequently Asked Questions
What is the LTCG tax rate for FY 2025-26?
For equities and equity MFs, 12.5% above ₹1.35 lakh. For property, 20% with indexation OR 12.5% without (Budget 2025). Bonds: 12.5% flat.
What is the STCG tax rate for FY 2025-26?
20% flat for equity & equity MFs. For property, bonds, and other non-equity assets, taxed at your income tax slab rate.
Can I claim exemptions on capital gains?
Yes — Section 54 (property reinvestment), 54EC (bonds up to ₹50 lakh), 54F (net proceeds into residential property), all subject to conditions and timelines.
What is indexation in capital gains?
A method to adjust the purchase cost of an asset for inflation using the Cost Inflation Index (CII). For property sold after July 23, 2024, you can choose 20% with indexation or 12.5% without.
When is the ITR filing deadline for FY 2025-26?
July 31, 2026 for non-audit cases (AY 2026-27). Late filing attracts up to ₹5,000 penalty under Section 234F.
Are brokerage and transaction costs deductible?
Yes — brokerage, demat charges, and similar transaction costs can be subtracted from sale value while computing capital gains. STT itself is not deductible.