Capital Gains · FY 2025-26 (Budget 2024 rules)

Capital Gains Tax Calculator

Equity, real estate, gold, crypto — all in one place. LTCG vs STCG auto-detected, Budget 2024 rates applied, indexation grandfathered for legacy real estate. Free, instant.

Asset details

Pick the asset class — we auto-pick the right rate, holding period, and rules. Budget 2024 changes (effective 23 Jul 2024) are baked in.

Asset class
Purchase
Sale
Capital gains tax
₹0incl. cess
Enter purchase & sale to compute
Capital gain
₹0
profit before tax
Net proceeds
₹0
after tax in your hand
Sale amount₹0
Cost (purchase)₹0
Holding period0 days
Capital gain₹0
Taxable gain₹0
Tax rate
Base tax₹0
Health & Education Cess (4%)₹0
Total tax₹0

Capital Gains rates — Budget 2024 (effective 23 Jul 2024)

Listed Equity / Equity MF📈

STCG (held ≤12 mo)20%
LTCG (held >12 mo)12.5% over ₹1.25L
STT-paid listed shares only. STT-exempt = different rules. LTCG exemption raised from ₹1L to ₹1.25L in Budget 2024.

Real Estate🏠

STCG (held ≤24 mo)Slab rate
LTCG (held >24 mo)12.5%
LTCG with indexation20%*
*Grandfathered: only for properties bought before 23 Jul 2024. Choose the regime that gives lower tax. Properties bought after that date: 12.5% flat, no indexation.

Gold / Debt MF / Other🏆

STCG (held ≤24 mo)Slab rate
LTCG (held >24 mo)12.5%
Pre-Apr 2023 debt MFs: special grandfathered indexation may apply. Sovereign Gold Bonds redeemed at maturity: tax-free.

Crypto / VDA💰

All gains (any holding)30% flat
TDS on transactions1%
Loss set-offNot allowed
Virtual Digital Asset rules under Sec 115BBH. No indexation, no LTCG/STCG split, no loss carry-forward across crypto trades.

How this calculator works

Holding period auto-detect

Based on purchase and sale dates, we determine STCG vs LTCG using the threshold for that asset class — 12 months for listed equity, 24 months for everything else (Budget 2024 unification).

LTCG ₹1.25L exemption

Listed equity LTCG is tax-free up to ₹1.25 lakh per FY (combined across all listed equity). The exemption is auto-applied here. Budget 2024 raised it from ₹1L.

Real-estate indexation

If you bought property before 23 Jul 2024, you can choose between 12.5% (no indexation) or 20% (with indexation) — whichever gives lower tax. The toggle lets you compare.

Cost Inflation Index (CII)

For indexed-cost computation, we use CBDT's CII series. Indexed cost = original cost × (CII for sale year) / (CII for purchase year). Example: 2001-02 = 100, 2024-25 = 363.

STCG and slab rate

For real estate / gold STCG, tax rate = your normal slab rate. We add the gain to your "other income" (you enter it) and tax everything per the new regime slabs (FY 2025-26).

Surcharge cap on equity LTCG

For listed equity LTCG, surcharge is capped at 15% regardless of total income (vs 25% / 37% otherwise). This is a significant edge case — we don't model surcharge by default; consult a CA for income > ₹50L.

— Behind the build

Why we built this capital gains calculator

I'm Prashant, founder of BillCraft. On 23 July 2024, the Finance Minister stood up in Parliament and broke every single Indian capital gains calculator on the internet in a single sentence. Equity LTCG: 10% → 12.5%. STCG: 15% → 20%. Real estate indexation: gone. Property bought before 23 July: grandfathered with a choice of 12.5% without indexation or 20% with indexation, whichever is lower. Debt MFs: already taxed at slab since April 2023, no change. Gold ETF vs physical gold: different rates.

By 25 July, my CA friend in Mumbai had received 14 panicked client emails. By 27 July, I had received 9 reader emails asking which rate applied to an apartment they were about to sell. The existing online calculators were either still showing the old rates, or had blindly updated to 12.5% flat without modelling the grandfathered choice — which for a 2015-purchase Bangalore flat could be the difference between paying ₹3.5L vs ₹6.2L in tax.

I spent the last weekend of July 2024 rebuilding this calculator from scratch. The spec was strict. Auto-detect asset class (listed equity, unlisted equity, equity MF, debt MF, real estate, physical gold, gold ETF, sovereign gold bond, crypto/VDA, foreign equity). Auto-apply the right holding period rule (12/24/36 months — different per asset). Apply the right rate post-23-July vs pre. For real estate bought before 23 July, compute both 12.5%-without-indexation and 20%-with-indexation using actual CBDT cost inflation index numbers (CII 2024-25 = 363), and show the cheaper one.

The crypto/VDA path remains the most depressing screen — 30% flat, no offsetting losses against other heads, no indexation, plus 1% TDS at sale. I left it in because pretending it doesn't exist doesn't make it go away. If you find an edge case the calculator mishandles, email me — I read every message and ship fixes within a week.

— Case study

Case study: Anjali's Pune flat sale — the grandfather choice

Anjali, 38, dentist in Pune. Bought a 2BHK in Baner in March 2015 for ₹62,00,000 (including stamp duty, registration, broker fee). Sold it in October 2025 for ₹1,48,00,000 to fund a clinic expansion. Her CA initially quoted her ₹10,75,000 in capital gains tax. She ran the same numbers through this calculator and discovered she could legally cut it to ₹6,82,000.

Here's the math. Cost of acquisition: ₹62L. Sale: ₹1.48Cr. Raw gain: ₹86L. The flat was bought before 23 July 2024, so she has the grandfathered choice.

Path A — new rule (12.5% flat, no indexation): Tax = 12.5% × ₹86L = ₹10,75,000.

Path B — old rule (20% with indexation): Indexed cost = ₹62L × (363 / 240) = ₹93,77,500. Indexed gain = ₹1.48Cr − ₹93,77,500 = ₹54,22,500. Tax = 20% × ₹54,22,500 = ₹10,84,500. Slightly worse than Path A.

So far her CA was right — Path A wins by ₹9,500. But Anjali had also incurred ₹4,80,000 in improvement costs (new modular kitchen 2019, full bathroom renovation 2022, structural waterproofing 2023). The CA had ignored these because "they don't really count" — they absolutely do under Section 48 if she has proof. She had GST invoices for all three.

With improvement costs added, Path B becomes: Indexed cost ₹93.77L + indexed improvement ₹7.05L (each improvement indexed from its own year using CII) = ₹100.82L. Indexed gain = ₹47.18L. Tax @ 20% = ₹9.44L. Path A remains at ₹10.75L. Path B now wins by ₹1.31L. And then she invested ₹50L of the proceeds in 54EC bonds (NHAI/REC, 5-year lock-in, 5.25%) — exempting another ₹50L of capital gain. Final tax: ₹6,82,000. Net saving vs CA's first quote: ₹3,93,000.

Catch she almost missed: 54EC bonds must be subscribed within 6 months of sale. She sold in October, deadline was March 2026. Application took 3 weeks to clear through her broker. Cut it close.

— Watch out

5 mistakes that inflate your capital gains tax

Quick questions

Three big changes effective 23 Jul 2024: (1) STCG on listed equity raised from 15% to 20%. (2) LTCG on listed equity raised from 10% to 12.5%, exemption from ₹1L to ₹1.25L. (3) LTCG on other assets (real estate, gold, debt) at 12.5% flat without indexation — with grandfathered 20%-with-indexation option for property bought before the cut-off.
Use the indexation toggle to compare. Generally, if your purchase was >15 years ago and the asset is in a high-inflation regime, indexation usually wins (effective rate often 0–5% after indexation vs flat 12.5%). For shorter holdings or low-inflation periods, the flat 12.5% wins.
Section 115BBH applies a flat 30% tax on any gain from Virtual Digital Assets, regardless of holding period. No deductions allowed (except cost). Losses cannot be set off against any other income or even against other crypto trades. Plus 1% TDS on every transaction over ₹10K. Crypto in India is the most punitive asset class in the tax code.
Yes for residential property. Section 54 (sale of residential house) and 54F (sale of any LTCG asset) allow you to invest the gain in another residential property within timelines and skip the tax. Section 54EC (capital gains bonds, max ₹50L) defers tax for 5 years. This calculator shows the gross tax — consult a CA for exemption planning.
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