Capital gains — which rate, how much

Two things decide your capital-gains tax: what you sold and how long you held it. Enter the asset, prices and holding period; the tool picks the section and the rate.

Asset

Purchase price (₹) Sale price (₹) Holding period (months) Indexed cost, if property bought before 23 Jul 2024 (₹, optional)

The rules this tool applies

Listed equity / equity MFs: held over 12 months → LTCG under s.112A at 12.5% after a ₹1.25 lakh annual exemption; 12 months or less → STCG under s.111A at 20%. No indexation.
Property, gold, other assets: held over 24 months → LTCG at 12.5% without indexation; for property bought before 23 July 2024, residents may instead pay 20% with indexation — whichever is lower. 24 months or less → STCG added to income at slab rates.
No rebate: the s.156 ₹12 lakh rebate does not apply to these special-rate gains, and they are excluded from the rebate test.
Surcharge on LTCG/STCG under 111A/112/112A is capped at 15%; 4% cess applies.
Losses set off against gains (long-term only against long-term) and carry forward 8 years if the return is filed on time.

Worked example

Shares bought for ₹5,00,000, sold for ₹8,00,000 after 30 months: gain ₹3,00,000, LTCG; first ₹1,25,000 exempt, ₹1,75,000 × 12.5% = ₹21,875 (+ cess ₹875). Sold after 10 months instead: STCG, ₹3,00,000 × 20% = ₹60,000. Same money — holding two more months would have saved ₹38,000.

Edge cases to know

Reinvestment exemptions: property gains can be sheltered by buying another house (s.54) or 54EC bonds — not modelled here.
Debt mutual funds bought after 1 April 2023 are taxed at slab rates regardless of holding period.
Unlisted shares and foreign shares follow the "other assets" 24-month rule.
ITR-4 users: any capital gain except small 112A LTCG pushes you to ITR-3 — check the decider.

Related tools

Income tax calculator — for the slab-rate part of your income.
ITR-4 vs ITR-3 decider.

Last verified: 18 September 2026 — rates and holding periods per the Finance Act 2024 regime (carried into the Income-tax Act 2025; unchanged by Budget 2026), cross-checked across three sources · Not tax advice.