Capital Gains Tax Calculator
Selling an asset for more than you paid creates a capital gain, and the tax depends on what you sold and how long you held it. Enter the details to estimate the tax.
Results
Total tax
₹22,750
- Capital gain
- ₹3,00,000
- Type of gain
- Long-term capital gain (LTCG)
- Taxable gain
- ₹1,75,000
- Tax rate
- 12.5%
- Tax before cess
- ₹21,875
- Cess (4%)
- ₹875
- Profit after tax
- ₹2,77,250
A gain of ₹3,00,000 is a long-term capital gain (ltcg). Tax is ₹22,750 including cess.
Show the calculation steps
- Gain = sale price − purchase price − expenses = ₹8,00,000 − ₹5,00,000 − ₹0 = ₹3,00,000.
- Held for 1 year, 6 months: Long-term capital gain (LTCG).
- Taxable gain after the ₹1,25,000 exemption = ₹1,75,000 at 12.5% = ₹21,875.
- Health and education cess 4% = ₹875; total = ₹22,750.
- Uses the rates announced in Budget 2024 (12.5% long-term, 20% short-term on listed equity, 1.25 lakh exemption). Indexation, grandfathering of pre-2018 equity purchases, surcharge and set-off of losses are not modelled. Check current rules.
Short-term or long-term?
Listed shares and equity mutual funds are long-term after 12 months. Most other assets, such as property, gold and unlisted shares, are long-term after 24 months. The holding period decides both the rate and the rules.
Rates used here
Following Budget 2024, long-term gains on listed equity above ₹1.25 lakh a year are taxed at 12.5% and short-term gains at 20%. Long-term gains on other assets are taxed at 12.5% without indexation. Short-term gains on other assets and gains on specified debt funds are taxed at your slab rate.
Formula
Gain = Sale price − Purchase price − Expenses
Listed equity: STCG 20% (up to 12 months), LTCG 12.5% above ₹1.25 lakh (over 12 months)
Other assets: LTCG 12.5% (over 24 months), STCG at your slab rate
Total tax = Tax × (1 + 4% cess)
Where:
- STCG
- = Short-term capital gain
- LTCG
- = Long-term capital gain
Example calculation
Shares bought for ₹5,00,000 and sold for ₹8,00,000 after 18 months
Inputs
- Type of Asset
- Listed shares / equity mutual funds
- Purchase Price
- ₹5,00,000
- Sale Price
- ₹8,00,000
- Expenses on Sale (Brokerage etc.)
- ₹0
- Holding Period
- 18 months
- Your Slab Rate
- 30 %
- Equity LTCG Exemption Available
- ₹1,25,000
Result
- Total tax
- ₹22,750
- Capital gain
- ₹3,00,000
- Type of gain
- Long-term capital gain (LTCG)
- Taxable gain
- ₹1,75,000
- Tax rate
- 12.5%
- Tax before cess
- ₹21,875
- Cess (4%)
- ₹875
- Profit after tax
- ₹2,77,250
Step-by-step
- Gain = sale price − purchase price − expenses = ₹8,00,000 − ₹5,00,000 − ₹0 = ₹3,00,000.
- Held for 1 year, 6 months: Long-term capital gain (LTCG).
- Taxable gain after the ₹1,25,000 exemption = ₹1,75,000 at 12.5% = ₹21,875.
- Health and education cess 4% = ₹875; total = ₹22,750.
Important notes
- Indexation options, grandfathering of pre-2018 equity, surcharge, set-off and carry forward of losses, and exemptions such as Sections 54 and 54F are not modelled. Confirm current rules.
- Rates and limits shown are for FY 2025-26 (AY 2026-27) and apply to resident individuals. They change with each Union Budget: check the current year before you file.
Disclaimer: This calculator provides estimates for informational purposes and should not be considered financial advice. Actual figures from lenders, banks and investment products can differ because of fees, taxes, rounding rules and changing rates. Consult a qualified professional before making financial decisions.
Frequently asked questions
How is LTCG on shares taxed?
Gains above the annual exemption are taxed at 12.5% under current rules, plus cess.
How long must I hold to get long-term treatment?
More than 12 months for listed shares and equity funds, and more than 24 months for most other assets.
Can I offset losses?
Losses can be set off against gains under rules that this calculator does not model. Ask a tax professional.
Related calculators
- Income Tax CalculatorCalculate income tax under the new or old regime for FY 2025-26 (AY 2026-27): slabs, rebate, surcharge, cess and monthly tax.
- GST CalculatorAdd GST to a price or remove it, and see the GST amount with the CGST, SGST and IGST split.
- HRA CalculatorCalculate your HRA tax exemption as the lowest of HRA received, rent minus 10% of salary, and 50% or 40% of salary.
- GST Inclusive CalculatorFind the price before GST and the GST amount from a GST-inclusive price.
Explore more in Tax & Salary Calculators (India).