Capital Gains Tax Calculator
LTCG & STCG · FY 2026-27 Rates · Equity, Debt, Gold & Property
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FY 2026-27 Rates (unchanged by Budget 2026)
Equity LTCG: 12.5% above ₹1.25L a year. Equity STCG: 20%. Other LTCG: 12.5% without indexation (property bought before 23 Jul 2024: lower of 12.5% or 20% with indexation). Debt MF bought on/after 1 Apr 2023: always slab rate. Tax shown includes 4% cess, excludes surcharge.
Asset & Sale Details
Asset Type
Purchase Price (₹)
Sale Price (₹)
Holding Period
Long Term (> 12 months)
Short Term (≤ 12 months)
Your Income Tax Slab Rate (for gains taxed at slab rate)
Capital Gains Tax
₹0
LTCG @ 12.5%
Capital Gain
₹0
Before exemption
Net Profit (Post-Tax)
₹0
Sale - Cost - Tax
Tax Calculation
Sale Price₹0
Cost of Acquisition₹0
Capital Gain₹0
Exemption (₹1.25L — Equity LTCG)₹0
Taxable Gain₹0
Tax Rate12.5%
Tax (before cess)₹0
Total Tax (incl. 4% cess)₹0
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Frequently Asked Questions
Rates set in Budget 2024 (from 23 Jul 2024) continue for FY 2026-27 — Budget 2026 did not change them. Listed equity shares / equity MFs: LTCG (held more than 12 months) 12.5% on gains above ₹1.25L a year (old s.112A); STCG 20% (old s.111A). Other listed securities such as gold ETFs and listed bonds become long-term after 12 months; property, unlisted shares and physical gold after 24 months. LTCG on these is 12.5% without indexation; land/building bought before 23 Jul 2024 by a resident individual/HUF pays the lower of 12.5% without or 20% with indexation. Debt/specified MFs bought on or after 1 Apr 2023 are always short-term (s.50AA) and taxed at your slab rate, as are other STCG. Add 4% cess (and surcharge if applicable). Budget 2026: share buy-back proceeds are taxed as capital gains from 1 Apr 2026. Section numbers are the Income-tax Act 1961 names; the Income-tax Act 2025 (in force from 1 Apr 2026) renumbers them.
Indexation adjusts the purchase price for inflation using the Cost Inflation Index (CII) published by the government. Since 23 Jul 2024, indexation is removed for most assets. For land or building acquired before 23 Jul 2024 by a resident individual or HUF, tax is the lower of 12.5% without indexation or 20% with indexation. For property bought on or after that date, only 12.5% without indexation applies. The CII for FY 2026-27 is 384 (FY 2025-26: 376; base FY 2001-02 = 100).
Under Section 54 (Income-tax Act 1961 name), if you reinvest LTCG from a residential property sale into another residential property within 1 year before or 2 years after sale (or construct within 3 years), the LTCG is exempt. The new property must be in India. Under Section 54EC, you can invest up to ₹50L in specified bonds (REC/NHAI) within 6 months to claim exemption.
LTCG on listed equity is reported in Schedule 112A (Income-tax Act 1961 name) of ITR-2 or ITR-3. You need to report each transaction separately (available in your broker's capital gains statement or Form 26AS). The first ₹1.25L of LTCG is exempt — only the amount above this threshold is taxable at 12.5%.
Short-term capital loss can be set off against both STCG and LTCG. Long-term capital loss (from equity or other assets) can only be set off against LTCG. Unabsorbed capital losses can be carried forward for 8 years, but only if you file your ITR before the due date.