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Capital Gains Tax Calculator
Calculate the exact tax on your equity, mutual fund, debt, and gold investment gains. Updated for the July 2024 Union Budget: STCG is now 20%, LTCG is 12.5% with a ₹1.25 lakh annual exemption.
2024 Union Budget Changes (effective 23 Jul 2024)
Equity & Equity Mutual Funds
- STCG (held < 12 months): 20% flat (was 15%)
- LTCG (held ≥ 12 months): 12.5% on gains above ₹1.25L (was 10%, exemption ₹1L)
- ₹1.25 lakh LTCG exempt per year — 0% tax within this limit
Debt / Gold / Other (post Apr 2023)
- All gains taxed at income tax slab rate
- No distinction between short-term and long-term
- No indexation benefit for debt MFs (removed Apr 2023)
- Gold bonds (SGBs) held to maturity: fully exempt
EQ
Equity / Mutual Fund
Stocks, equity MFs, ETFs — post July 2024 Budget rates
₹
₹
units
months
Held 18 months — qualifies as LTCG (≥ 12 months)
Results
Total investment₹50,000
Total proceeds₹75,000
Total gain / loss₹25,000
Tax amount₹0
Net profit after tax₹25,000
Effective tax rate0.00%
LTCG 12.5% on ₹0 (above ₹1.25L exemption)
DT
Debt / Gold / Other
Debt MFs, Gold, REITs (non-equity) — post April 2023 rules
₹
₹
units
months
No indexation benefit. All gains taxed at slab rate.
Results
Total investment₹5,00,000
Total proceeds₹6,25,000
Total gain / loss₹1,25,000
Tax amount₹25,000
Net profit after tax₹1,00,000
Effective tax rate20.00%
Taxed at 20% slab rate (no indexation post April 2023)
Important notes
- This calculator does not include 4% health and education cess — add ~4% to the tax amount shown.
- Surcharge may apply for total income above ₹50L. Consult a CA for high-income scenarios.
- STT (Securities Transaction Tax) is separate from capital gains tax and not modeled here.
- Sovereign Gold Bond redemption at maturity is fully exempt from capital gains tax.
- For tax loss harvesting strategies, see our Tax Harvester Calculator.
Quick Reference — Capital Gains Tax Rules 2026
| Asset Type | Holding Period | Classification | Tax Rate |
|---|---|---|---|
| Listed Equity / Equity MF | < 12 months | STCG | 20% flat |
| Listed Equity / Equity MF | ≥ 12 months | LTCG | 12.5% above ₹1.25L/yr |
| Debt MF / Bond (post Apr 2023) | Any period | Ordinary income | Slab rate (5/10/20/30%) |
| Physical Gold / Gold ETF | Any period | Ordinary income | Slab rate |
| Sovereign Gold Bond (at maturity) | 8 years | Exempt | 0% |
| Real Estate (land/house) | < 24 months | STCG | Slab rate |
| Real Estate (land/house) | ≥ 24 months | LTCG | 12.5% (no indexation) |
| Unlisted shares | < 24 months | STCG | Slab rate |
| Unlisted shares | ≥ 24 months | LTCG | 12.5% |