Login→

Capital Gains Tax Calculator (Budget 2024 Revised Rules)

Calculate Short-Term (STCG) and Long-Term (LTCG) Capital Gains tax across Listed Equities, Mutual Funds, Real Estate, and Debt in India.

Asset Class Category
₹
₹10,000₹2,50,00,000
₹
₹3,00,000₹5,00,00,000
Months
1 Months1.5 Yrs120 Months
Total Capital Gains Tax Payable
₹16,250

Long-Term Capital Gain (LTCG) at 12.5% (+4% cess) on gross profit of ₹2,50,000

Gross Capital Gain (Profit)
₹2,50,000
Tax Exemption (Section 112A)
₹1,25,000 (Tax-Free)
Taxable Capital Gain
₹1,25,000
Net In-Hand Proceeds (After Tax)
₹5,33,750
Learn Tax-Gain Harvesting Strategies

*Budget 2024 rules: Listed Equity STCG 20%, LTCG 12.5% (>₹1.25L exemption). Real Estate LTCG 12.5% without indexation.

Important Educational Disclaimer for Calculator Results:

Calculations are estimates based on your entered inputs and selected return or inflation assumptions. Results are illustrative, hypothetical, and not guaranteed. Actual market returns, interest rates, tax liabilities, and inflation rates will vary and may materially alter your final outcome. This calculator does not constitute financial, investment, or tax advice.

What is your net capital gains tax liability?

Selling your listed shares / equity mutual funds for ₹5,50,000 after purchasing for ₹3,00,000 results in gross capital gains of ₹2,50,000. Holding for 18 months classifies this as a Long-Term Capital Gain (LTCG).

  • Tax Classification: Long-Term Capital Gain (LTCG) (Holding Period: 18 Months).
  • Applicable Tax Rate: 12.5% (+ 4% Cess).
  • Section 112A Annual Exemption: First ₹1,25,000 of equity LTCG is completely tax-free!
  • Total Tax Payable: ₹16,250.
  • Net In-Hand Realized Proceeds: ₹5,33,750.

How This Calculator Works

For listed equities/equity mutual funds: Holding < 12 months = STCG (20%). Holding >= 12 months = LTCG (12.5% on gains exceeding ₹1,25,000 per financial year). Real estate & unlisted shares are taxed at 12.5% without indexation if held >= 24 months. Debt funds are taxed at income slab rate.

Budget 2024 Rules (Effective July 23, 2024): Equity STCG = 20% | Equity LTCG = 12.5% (above ₹1.25 Lakhs exemption)

Variables in Formula:

Gross Capital Gain: Sale Consideration minus Acquisition Cost (₹)
Holding Period: Equities: 12 months | Real Estate & Unlisted: 24 months
LTCG Exemption Limit: ₹1,25,000 per financial year for listed equities

Worked Step-by-Step Example

You sell equity mutual fund units for ₹5,50,000 that you bought for ₹3,00,000 (Holding: 18 months) in FY 2024-25.

Gross Profit / Gain₹2,50,000
Section 112A Tax-Free Exemption-₹1,25,000
Taxable LTCG at 12.5% + 4% Cess₹1,25,000 × 13% = ₹16,250

Key takeaway: Out of your ₹2.50 Lakhs profit, you pay only ₹16,250 in total tax (an effective tax rate of just 6.5% on your total profit).

Common Mistakes to Avoid

⚠ Using outdated 10% LTCG and 15% STCG rates

Budget 2024 revised equity STCG from 15% to 20%, and equity LTCG from 10% to 12.5%, while increasing the annual LTCG exemption limit from ₹1 Lakh to ₹1.25 Lakhs.

⚠ Missing tax-loss harvesting opportunities

You can offset realized short-term and long-term capital losses against taxable capital gains before March 31st to minimize tax outflow.

Frequently Asked Questions

Calculator = one answer. Financial Health Check = your full picture.

Answer 5 simple questions to see how your investments, debts, emergency fund, and cash flow fit together into a personalized blueprint.

Check Financial Health