Free Tool

Capital Gains Tax Calculator

Built for the new regime — transfers on or after 23 July 2024. Handles the 12.5% / 20% rates, the ₹1.25 lakh equity exemption, grandfathering to 31 January 2018, and the “12.5% without indexation vs 20% with indexation” choice for property.

Transaction details

Type of capital asset

Date of purchase

Date of sale

Cost of acquisition

Sale value / full consideration

Expenses on transfer (brokerage, stamp, etc.)

The rules this tool applies

Holding period: 12 months for listed securities; 24 months for everything else. Longer than that = long-term.
Listed equity / equity MF (STT): LTCG (s. 112A) at 12.5% on gains above ₹1.25 lakh a year; STCG (s. 111A) at 20%. Grandfathering applies to units bought on or before 31 Jan 2018.
Land / building: LTCG at 12.5% without indexation; but if acquired before 23 July 2024, a resident individual / HUF may instead pay 20% with indexation — whichever is lower. The tool computes both and picks the lower.
Other assets (unlisted shares, gold, etc.): LTCG at 12.5% without indexation; no 20% option. STCG at slab rates.
Debt mutual funds bought on/after 1 Apr 2023 (s. 50AA): always taxed at slab rates, whatever the holding period.
A 4% health & education cess is added. Surcharge (capped at 15% on listed-equity gains) applies where total income is high — not included here.

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Disclaimer: This calculator is a free reference tool based on the provisions cited. It assumes a resident individual / HUF, ignores set-off of losses, the basic-exemption adjustment, exemptions under s. 54 / 54F / 54EC, and surcharge. Results are indicative; verify against the bare Act and the latest CBDT notifications, and consult a professional before acting. In conformity with the ICAI Website Guidelines.