Capital Gains Tax Calculator - FY 2026-27
Compute STCG and LTCG tax on equity, property, mutual funds and gold. Includes indexation for property, grandfathering for pre-2018 equity, and the Budget 2024 rate changes.
Asset details
Capital gains computation
Enter asset details to compute capital gains tax.
Indicative calculation. Selling expenses (brokerage, registration charges) not deducted here - they reduce your gains. Surcharge not included. Consult a CA for exact capital gains tax computation.
Capital Gains Tax Rates - FY 2026-27 Quick Reference
| Asset Type | Holding Period | Section | Tax Rate | Exemption Available |
|---|---|---|---|---|
| Listed Equity / Equity MF (LTCG) | > 12 months | 112A | 12.5% | ₹1.25L exempt per FY |
| Listed Equity / Equity MF (STCG) | ≤ 12 months | 111A | 20% | None |
| Immovable Property (LTCG) | > 24 months | 112 | 12.5% (no index) / 20% (with index) | Section 54 (§114) / 54EC (§116) |
| Immovable Property (STCG) | ≤ 24 months | Slab rate | Slab rate | None |
| Debt MF / Bonds (any) | Any | Slab rate | Slab rate | No indexation from Apr 2023 |
| Gold / Physical Assets (LTCG) | > 24 months | 112 | 12.5% (no index) / 20% (with index) | None |
| Unlisted Shares (LTCG) | > 24 months | 112 | 12.5% (no index) | Section 54F (§115) |
All rates are plus 4% Health & Education Cess. Surcharge applies at higher income levels. Budget 2024 rates (effective July 23, 2024): LTCG equity 12.5%, STCG equity 20%.
Save Capital Gains Tax - Key Exemptions
Section 54 (§114) - Residential House
Reinvest LTCG from house sale into another house (within 2 years). Exempt up to ₹10 crore.
Full details →Section 54EC (§116) - NHAI/REC Bonds
Invest LTCG (any asset) in NHAI/REC bonds within 6 months. Exempt up to ₹50 lakh.
Full details →Section 112A (§198) - ₹1.25L Exemption
First ₹1.25 lakh of LTCG from listed equity each FY is tax-free. No action needed.
Full details →Frequently Asked Questions
What is the LTCG tax rate on equity mutual funds in FY 2026-27?▾
12.5% on gains exceeding ₹1,25,000 in a FY, under Section 112A. The first ₹1.25 lakh is tax-free. No indexation benefit. STT must have been paid.
How is capital gains tax calculated on property sale in FY 2026-27?▾
If held > 2 years: LTCG = Sale Price - Indexed Cost (CII-adjusted) - Selling Expenses. Tax: 12.5% without indexation (Finance Act 2024 option) or 20% with indexation. If held ≤ 2 years: STCG = Sale Price - Original Cost. Tax: added to your income, taxed at slab rate.
What is the holding period for short-term vs long-term for different assets?▾
Listed equity/equity mutual funds: ≤12 months = STCG; >12 months = LTCG | Property/land: ≤24 months = STCG; >24 months = LTCG | Debt mutual funds: no indexation benefit from April 1, 2023 - all gains at slab rate.
Is there any capital gains exemption for property sale?▾
Yes. Section 54 (§114 IT Act 2025): reinvest LTCG in a new residential house (within 2 years) → LTCG exempt (capped at ₹10 crore). Section 54EC (§116): invest up to ₹50 lakh in NHAI/REC bonds within 6 months → LTCG exempt.
What is the grandfathering rule for pre-2018 equity investments?▾
For equity shares/equity MFs bought before Jan 31, 2018 and sold now, the cost of acquisition = higher of (a) original purchase price or (b) FMV on Jan 31, 2018. This ensures pre-2018 gains up to the Jan 31, 2018 value are not taxed.
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