India Capital Gains Tax Calculator

LTCG & STCG tax on equity, property, gold, and mutual funds — Budget 2024 rates

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India Capital Gains Tax Calculator is a free, browser-based tool that lets you ltcg & stcg tax on equity, property, gold, and mutual funds — budget 2024 rates — with zero signup, zero installation. Your data never leaves your browser. Part of 111+ free developer and business tools at wowhow.cloud, built and maintained by a team with 14+ years of hands-on development experience.

TOOLIndia Capital Gains Tax Calculator

Enter Transaction Details

Asset Type

Purchase Price (₹)

₹

Total acquisition cost including brokerage

Sale Price (₹)

₹

Total consideration received

Purchase Date

Sale Date

Cost of Improvement (₹) — optional

₹

Renovation / capital expenditure on the asset

Total Other Income (₹) — optional

₹

Used to determine surcharge bracket (applies above ₹1 crore total income)

Surcharge Reference (on tax amount)

Up to ₹50L

NIL

₹50L – ₹1Cr

NIL

₹1Cr – ₹2Cr

10%

₹2Cr – ₹5Cr

15%

Income above ₹5 Cr: 25% surcharge. Above ₹2 Cr for STCG on equity and LTCG (Sections 111A/112A): surcharge capped at 15%.

Cost Inflation Index (CII) — Base Year 2001-02 = 100

FY	CII	FY	CII	FY	CII
2001-02	100	2002-03	105	2003-04	109
2004-05	113	2005-06	117	2006-07	122
2007-08	129	2008-09	137	2009-10	148
2010-11	167	2011-12	184	2012-13	200
2013-14	220	2014-15	240	2015-16	254
2016-17	264	2017-18	272	2018-19	280
2019-20	289	2020-21	301	2021-22	317
2022-23	331	2023-24	348	2024-25	363
2025-26*	381

* 2025-26 CII is provisional. Source: CBDT Notification. CII applies to property LTCG under the 20% with indexation method only.

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About India Capital Gains Tax Calculator

India's capital gains tax rules changed significantly in Budget 2024. Equity LTCG rose from 10% to 12.5% (with the exemption increased to Rs 1.25 lakh), equity STCG went from 15% to 20%, and property indexation was removed for assets sold after July 23, 2024. This calculator applies all Budget 2024 changes, computes the indexed cost using official CII values, calculates surcharge based on your total income, and adds the 4% health and education cess — giving you the exact tax liability in seconds.

How It Works

The calculator first determines whether your gain is short-term or long-term based on the holding period: 12 months for equity, 24 months for property and gold. For equity LTCG, the first Rs 1.25 lakh is exempt; the rest is taxed at 12.5%. For equity STCG, the flat 20% rate applies.

For property LTCG, if you purchased before July 23, 2024, you can compare two methods: (1) 12.5% on the raw gain (without indexation) vs (2) 20% on the indexed gain. The indexed gain is computed as Sale Price − (Purchase Price × CII_sale ÷ CII_purchase). You pick whichever gives the lower tax.

For debt mutual funds, all gains are taxed at your income slab rate since Finance Act 2023 removed LTCG treatment. SGBs held to maturity are fully exempt.

Once the basic tax is computed, surcharge is applied based on your total income bracket. Finally, 4% health and education cess is added on the basic tax + surcharge.

Who Is This For

An investor who sold equity mutual funds after 14 months checking whether the Rs 1.25 lakh LTCG exemption applies and computing the exact tax on gains above that threshold.

A property seller in Bangalore who bought a flat in 2016 and is selling in 2026, comparing 12.5% without indexation vs 20% with CII-indexed cost to identify which method saves more tax.

A Sovereign Gold Bond holder who received early maturity offers and wants to know the capital gains tax vs waiting for full 8-year maturity exemption.

A debt mutual fund investor who purchased before April 2023 and wants to understand their gains will now be taxed at their 30% slab rate regardless of a 5-year holding period.

A high-income investor (above Rs 1 crore income) who needs to account for surcharge while planning whether to book capital gains this FY or defer to the next.

Scope note: This calculator covers capital gains tax under the Income Tax Act 1961. It does not compute stamp duty, TDS on property sales under Section 194IA (1% TDS above Rs 50 lakh), or Section 54/54F/54EC exemptions for reinvestment in new property or capital gain bonds. The 2025-26 CII value is provisional and may change upon official CBDT notification. Gains from unlisted shares, foreign assets, and F&O derivatives follow different rules not covered here. Consult a qualified CA for complex multi-asset or high-value transactions.

How to Use

Select your asset type — equity, debt mutual fund, property, gold, or SGB

Enter purchase price, sale price, and transaction dates

The tool auto-detects holding period and classifies STCG vs LTCG

For property purchased before July 23, 2024, toggle between 12.5% without indexation and 20% with indexation

Add your income tax slab rate and other income to include surcharge in the calculation

View the full breakdown: capital gain, exemption, tax rate, surcharge, cess, and net proceeds

Frequently Asked Questions

Equity LTCG (held > 12 months): 12.5% on gains above Rs 1.25 lakh — up from 10% and Rs 1 lakh before July 23, 2024. Equity STCG: 20% — up from 15%. Property and gold LTCG (held > 24 months): 12.5% without indexation. Property purchased before July 23, 2024 can choose the lower of 12.5% without indexation OR 20% with indexation.

Under Section 112A, the first Rs 1.25 lakh of long-term capital gains from listed equity shares and equity mutual funds is tax-exempt per financial year. Only gains above this threshold are taxed at 12.5%. This exemption resets every April 1 — strategically booking gains up to Rs 1.25 lakh each year can help reset the cost basis tax-free.

Indexed cost of acquisition = (Purchase price × CII of sale year) ÷ CII of purchase year. The capital gain = Sale price − Indexed cost. Tax = 20% on this gain. For property bought before July 23, 2024, you can compare this with 12.5% without indexation and pick whichever gives a lower tax. For properties purchased on or after July 23, 2024, only 12.5% without indexation applies.

Yes, for debt mutual funds invested on or after April 1, 2023. Finance Act 2023 removed the indexation benefit and LTCG distinction for these funds. All gains — regardless of holding period — are now added to your income and taxed at your applicable slab rate.

Yes — if you hold the SGB to maturity (8 years from the issue date) and redeem at the RBI price, capital gains are fully exempt. If you sell SGBs in the secondary market before maturity, the gains are treated as gold capital gains: LTCG at 12.5% if held > 24 months, or STCG at slab rate if held shorter.

Surcharge is an additional charge on the tax amount for high-income taxpayers. NIL for total income up to Rs 1 crore. 10% for Rs 1–2 crore. 15% for Rs 2–5 crore. 25% above Rs 5 crore. Surcharge on equity STCG (Section 111A) and equity LTCG (Section 112A) is capped at 15%. After surcharge, 4% health and education cess applies.

Yes. Short-term capital losses (STCL) can be set off against both STCG and LTCG in the same year. Long-term capital losses (LTCL) can only be set off against LTCG — not STCG. Unabsorbed capital losses can be carried forward for up to 8 assessment years and set off against future capital gains of the same category.