Capital Gains Tax Calculator
For listed equity shares and equity-oriented mutual funds, India taxes gains differently by how long the asset was held: over 365 days is long-term (LTCG), 365 days or under is short-term (STCG). This uses the FY 2025-26 rates confirmed at publish time and excludes cess and surcharge, which depend on total income.
LTCG: 12.5% on gains above a Rs 1,25,000 annual exemption. STCG: 20% flat on the full gain. Neither rate changed in Budget 2025 or Budget 2026.
How to use this calculator
Enter what you paid, what you sold for, and how many days you held the position. The calculator classifies the holding as long-term or short-term at the 365-day mark and applies the matching rate.
What this doesn't account for
This shows base tax only, excluding cess and surcharge, and does not model set-off of losses against other gains, carry-forward of losses, or any instrument other than listed equity shares and equity-oriented mutual funds. It is not tax advice.
Frequently asked questions
What counts as long-term for equity?
Holding a listed equity share or equity mutual fund unit for more than 365 days (over one year) at the time of sale.
What is the LTCG exemption?
The first Rs 1,25,000 of long-term capital gains from listed equity or equity mutual funds in a financial year is tax-free; only the amount above that is taxed at 12.5%.
Is the exemption per transaction or per year?
Per financial year, aggregated across all your long-term equity gains, not per individual sale.
Does STCG have any exemption?
No, short-term capital gains on listed equity are taxed at a flat 20% from the first rupee of gain, with no exemption threshold.
Do these rates include cess?
No. A 4% health and education cess applies on top of the tax amount, and a surcharge may apply at higher income levels; this calculator shows the base tax only.
Does this apply to debt mutual funds too?
No. Debt fund taxation rules differ; this calculator is for listed equity shares and equity-oriented mutual funds only.
What if I have a capital loss instead of a gain?
This calculator shows zero tax on a loss. Capital losses can typically be set off against capital gains and carried forward under income tax rules; consult a tax professional for your specific situation.
Can I offset STCG against LTCG losses or vice versa?
Set-off rules between short-term and long-term capital gains and losses have specific conditions under the Income Tax Act. This calculator does not model set-off; it only computes a single sale's tax in isolation.
Is the holding period counted from the purchase date or the settlement date?
Generally from the date of purchase, or allotment for an IPO or mutual fund unit, to the date of sale. Check the exact rule for your instrument if you're near the 365-day boundary.
Will these rates change in a future Budget?
Possibly. Tax rates are set by the Union Budget and can change. This calculator uses the rates confirmed current as of publish time and states that date; always verify against the current Income Tax Act before filing.
Does this apply to unlisted shares or property?
No. Unlisted equity, property, gold and other asset classes have entirely different capital gains tax rules and rates; this calculator is specific to listed equity shares and equity mutual funds.
This is a generic financial calculation, not investment, loan or tax advice specific to you. BrokerLens is not a SEBI-registered investment adviser.