Capital Gains Tax Calculator

How does this tool decide between short-term and long-term?

This tool compares the holding period in months that you type with a fixed threshold: 12 months for listed equity and equity mutual funds, and 24 months for debt funds, property, gold and unlisted shares. A holding exactly equal to the threshold counts as long-term because the code tests months greater than or equal to the threshold. It never sees your actual purchase and sale dates, so it cannot judge a day-count boundary for you.

Which rates and tax year does the tool use?

The figures built into this tool are labelled FY 2025-26, after the 2024 Budget changes. For listed equity it applies 12.5% to long-term gains above ₹1,25,000 and 20% to short-term gains. For property, gold and unlisted shares a long-term gain is taxed at 12.5%, and for those assets a short-term gain is shown at 30%. A flat 4% cess is added to the tax every time. Tax rules change every year and this tool’s tables are not updated automatically, so check the current rules with the Income Tax Department or a qualified adviser.

How is the ₹1,25,000 equity allowance applied?

Only long-term listed equity gets it. The tool subtracts ₹1,25,000 from the gain on the sale you entered, floors the taxable gain at zero, and then applies the equity rate to what is left. Each run of the tool assumes the full allowance is available to that one sale, so it does not share the allowance across several sales in the same year. If your gain is ₹1,25,000 or less, the tax shown is zero.

What does the indexed cost field do?

It matters only for long-term property. With the field at zero the tool taxes the plain gain (sale price minus purchase price) at 12.5%. If you enter an indexed cost, the tool works out two figures, 12.5% on the plain gain and 20% on sale price minus indexed cost, and shows the lower one together with a note saying which it chose. It does not calculate the indexed cost itself, and it ignores the field for gold and every other asset type.

Why is the debt fund result shown at 30%?

The code labels debt fund gains as taxed at your income slab rate, but it has no way of knowing your slab, so it uses 30% as a placeholder and says so in the note. Because a holding of 24 months or more is labelled long-term for debt, the result can read Long-term while still using the 30% placeholder. If your real slab is lower, the tax shown will be too high; the tool does not adjust it.

What happens if I enter a loss or clear a price box?

If the sale price is not above the purchase price, the tool shows the size of the capital loss and a general note about set-off, and it calculates no tax. It does not track losses across years or against other sales. If either price is zero, which is also what a cleared box becomes, it returns a capital gain of ₹0 rather than treating a zero cost as a full-value gain.

What does this tool not include?

It does not add surcharge, securities transaction tax, brokerage, stamp duty or other costs of buying and selling, and it does not apply any exemption for reinvesting proceeds. It handles one asset at a time, so it will not net several gains and losses, and it does not model the effect of your other income on slab-rate gains. Treat the output as a planning estimate to compare with your own return workings.