Capital gains tax calculator for shares, mutual funds and property

It depends on the asset and how long you held it. Long-term gains on listed shares, equity funds, property and the other assets this calculator covers are taxed at 12.5%. Short-term gains on listed shares and equity funds are taxed at 20%. For property bought before 23 July 2024, a resident individual or HUF can pay 20% with indexation instead, where that is lower.

Take the sale value, then subtract sale expenses, your cost and any cost of improvement. Check how long you held the asset to see if the gain is short-term or long-term. Apply the rate for that asset and add 4% cess.

Use the higher of the sale price and the stamp duty value, unless the stamp duty value is not more than 110% of the price. Subtract sale expenses, cost and improvements. Held more than 24 months, the gain is long-term: 12.5%, or 20% with indexation if lower for a resident individual or HUF who bought before 23 July 2024. Held 24 months or less, it is taxed at your slab rate.

Yes, for a resident individual or HUF selling land or a building bought before 23 July 2024. Section 197(3) of the Income-tax Act, 2025 lets them pay the lower of 12.5% without indexation and 20% with it. It is not available to NRIs, firms or companies, or for property bought on or after 23 July 2024.

The cost inflation index for FY 2026-27 is 384, notified on 15 July 2026 (Notification 85/2026). For FY 2025-26 it is 376. The base year is 2001-02, with an index of 100.

Multiply your cost by the CII of the year of sale and divide by the CII of the year you bought the asset. If you bought it before 1 April 2001, use 2001-02 (100) as the purchase year. Example: ₹30,00,000 × 384 ÷ 167 = ₹68,98,204.

For listed shares, equity fund units and business trust units, the first ₹1.25 lakh of long-term gains in a year is not taxed. This is one amount for all such sales in the year. Property and other assets have no such amount; exemptions such as sections 54 and 54F depend on buying another house.

Equity funds follow the share rules: long-term after 12 months, 20% short-term and 12.5% long-term above ₹1.25 lakh. Units of a fund with more than 65% in debt, bought on or after 1 April 2023, give a short-term gain taxed at your slab rate however long you hold them. Other funds become long-term after 24 months, or 12 months if listed.

For listed shares with STT paid on the sale, short-term gains are taxed at 20% plus 4% cess. This is section 111A for FY 2025-26 and section 196 for FY 2026-27. Short-term gains on unlisted shares are taxed at your slab rate.

Your cost is the higher of what you paid and the lower of two figures: the value on 31 January 2018 and your sale price. For listed shares, the value is the highest price quoted on the stock exchange on 31 January 2018. Enter it in the calculator and it does the rest.

No. It shows the tax at the rate for your gain plus 4% cess. It does not add surcharge, apply the rebate or the basic exemption limit, or apply exemptions such as sections 54, 54EC and 54F.

NRIs can use it for land or a building, without indexation, which the law does not allow them. Gains on shares and fund units can be worked out differently for non-residents, so the calculator does not cover them. TDS on a property sold by an NRI is a separate matter.

It depends on the sale date. Sales up to 31 March 2026 are taxed under the Income-tax Act, 1961. Sales from 1 April 2026 fall under the Income-tax Act, 2025. The rates are the same in both years.

Agar property 24 mahine se zyada rakhi hai to gain long-term hai aur 12.5% tax lagta hai. Resident individual ya HUF ne property 23 July 2024 se pehle li ho to 20% indexation ke saath bhi dekh sakte hain, jo kam ho wahi dena hai. 24 mahine ya kam rakhi ho to slab rate lagta hai, aur upar se 4% cess.

Listed share 12 mahine se zyada rakhne ke baad becha to saal ke ₹1.25 lakh tak ka gain tax-free hai. Usse upar ke gain par 12.5% tax lagta hai. 12 mahine ya kam rakha ho to 20% lagta hai, dono par 4% cess alag.