कैपिटल गेन्स टैक्स कैलकुलेटर भारत 2026 — स्टॉक्स, म्यूचुअल फंड, प्रॉपर्टी पर STCG और LTCG

Capital Gains Tax is a tax levied on the profit earned from selling a capital asset such as stocks, mutual funds, property, or gold. The tax rate depends on the type of asset and the holding period. If you sell an asset for more than its purchase price, the profit is called a capital gain and is taxable under the Income Tax Act, 1961. Capital losses can be set off against capital gains to reduce your tax liability.

STCG (Short Term Capital Gains) applies when an asset is sold before the specified holding period — 12 months for listed equity and equity mutual funds, 24 months for property and other assets. LTCG (Long Term Capital Gains) applies when the asset is held beyond these thresholds. LTCG generally attracts a lower tax rate than STCG. For equity, STCG is 20% while LTCG is 12.5% on gains above Rs 1.25 lakh.

For listed equity shares and equity mutual funds, long term capital gains up to Rs 1.25 lakh per financial year are exempt from tax under Section 112A. Only the gains exceeding Rs 1.25 lakh are taxed at 12.5%. This exemption applies per taxpayer per financial year, so you can plan your equity redemptions to stay within this limit each year.

Debt mutual funds purchased after 1st April 2023 no longer get the benefit of indexation or long-term capital gains treatment. All gains, regardless of holding period, are taxed as short-term capital gains at your income tax slab rate. This change was introduced in the Finance Act 2023 and applies to all debt-oriented mutual funds including liquid, ultra-short, and gilt funds.

For property held less than 24 months, gains are treated as STCG and taxed at your slab rate. For property held 24 months or more, LTCG tax is 12.5% without indexation for properties acquired after 23 July 2024. For properties acquired before that date, you can choose between 20% with indexation or 12.5% without indexation, whichever results in lower tax. You can also claim exemption under Section 54 by reinvesting in another property.

You can save capital gains tax through: (1) Section 54 — reinvest property LTCG in another residential property within 2-3 years. (2) Section 54EC — invest LTCG up to Rs 50 lakh in NHAI/REC bonds within 6 months. (3) Section 54F — reinvest sale proceeds of non-property assets into a residential property. (4) Tax-loss harvesting — sell loss-making investments to offset gains. (5) Use the Rs 1.25 lakh annual LTCG exemption on equity by planning redemptions across financial years.

Yes, if your total income including capital gains exceeds Rs 50 lakh, a surcharge applies: 10% for income between Rs 50 lakh and Rs 1 crore, 15% for Rs 1 crore to Rs 2 crore. For capital gains, the maximum surcharge is capped at 15%. Additionally, Health and Education Cess of 4% applies on the total tax including surcharge. This calculator shows the base tax rate; your effective rate may be slightly higher with surcharge and cess.

Yes, if your total tax liability for the financial year exceeds Rs 10,000, you are required to pay advance tax. Capital gains should be included in advance tax calculations in the quarter in which the gain arises. Failure to pay advance tax can attract interest under Sections 234B and 234C. Use our Advance Tax Calculator to determine the exact quarterly instalments and due dates.