Capital Gains Calculator 2026 — LTCG & STCG Rates Made Simple
The July 2024 overhaul reset how capital gains are taxed. A calculator keeps you current — but knowing the new rates helps you plan when to sell.
Quick Answer
Since 23 July 2024, long-term capital gains (LTCG) are taxed at 12.5%, with a ₹1.25 lakh annual exemption for listed equity and equity mutual funds (Section 112A). Short-term gains (STCG) on equity are 20%. For property bought before 23 July 2024, resident individuals can choose the lower of 12.5% without indexation or 20% with indexation. A calculator applies the right rate and holding period automatically.
✓Key Takeaways
- LTCG rate is now 12.5% across most assets; equity STCG is 20%.
- Listed equity/equity-fund LTCG has a ₹1.25 lakh yearly exemption.
- Property bought before 23 Jul 2024 keeps an indexation choice (resident individuals/HUF).
- Holding period decides long-term vs short-term — and the calculator handles it.
Holding periods that decide the rate
| Asset | Long-term if held | LTCG rate | STCG rate |
|---|---|---|---|
| Listed shares / equity funds | > 12 months | 12.5% (above ₹1.25L) | 20% |
| Debt mutual funds (post-Apr 2023) | Always slab | — | At slab |
| Property / land | > 24 months | 12.5% | At slab |
| Gold / unlisted shares | > 24 months | 12.5% | At slab |
How the calculator works
- Enter the sale price and purchase price.
- Enter purchase and sale dates — this fixes the holding period and long/short status.
- For old property, the tool compares 12.5% without indexation vs 20% with indexation and picks the lower.
- It applies the ₹1.25 lakh exemption for eligible equity LTCG.
- You get the taxable gain and the tax.
A quick equity example
You sell equity mutual funds after 2 years with a ₹3,00,000 gain:
- Exemption: first ₹1,25,000 is tax-free.
- Taxable LTCG: ₹1,75,000.
- Tax at 12.5%: ₹21,875 (plus cess).
Ways to reduce the tax
- Harvest up to ₹1.25 lakh of equity LTCG each year tax-free.
- Reinvest property gains under Section 54 / 54F (new house) or 54EC (bonds).
- Time a sale to push it into the long-term holding window.
Frequently Asked Questions
Are these rates the same in old and new regimes?
Yes. Capital gains are taxed at their special rates regardless of which regime you choose for your other income.
Can I set off losses?
Yes. Short-term losses offset short or long-term gains; long-term losses offset only long-term gains. Unused losses carry forward up to 8 years if the return is filed on time.
Is debt fund gain still long-term?
For debt funds bought after April 2023, gains are taxed at slab rates regardless of holding period.
Run the numbers in our capital gains calculator, then let us file with exemptions claimed correctly.
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