Capital Gains Tax Calculator India
Estimate Indian short- or long-term capital gains tax for equity, property and other assets, including equity exemption and property indexation comparison.
Gross sale or transfer value.
Eligible expenses incurred wholly and exclusively for the transfer.
Use the legally permitted substituted cost or grandfathered cost where applicable.
Enter only improvement costs permitted in the capital-gains computation.
Optional amount independently verified under provisions such as sections 54 to 54F.
Used to calculate the remaining ₹1,25,000 annual specified-equity LTCG exemption.
Used for short-term gains not covered by the special equity rate and for specified debt-fund gains.
Status: initial
Results
Awaiting calculation
₹48,750 estimated tax including cess
The transaction produces ₹5,00,000 capital gain or loss and approximately ₹14,51,250 net sale proceeds after transfer expenses and estimated tax.
Validate the transaction
- 1Confirm asset type, holding period, cost basis and permitted transfer expenses.
- 2Verify STT, exemption, indexation and deemed-consideration conditions independently.
- 3Combine the transaction with other income and capital losses before filing the return.
Review the classification, exemptions and cost basis before relying on the estimate; total-income interactions can change final tax.
Indian capital gains tax estimate
Estimate capital gain or loss, holding-period classification, taxable gain, special or slab rate, cess and net sale proceeds for major resident-individual asset categories. Property acquired before 23 July 2024 receives a side-by-side grandfathered indexation comparison.
What this calculator helps you compare
Use it to plan listed-equity disposals, property sales, gold and other asset transfers, listed or unlisted securities, and specified debt-fund gains. The result makes each assumption visible instead of hiding the tax treatment behind one number.
Capital gains formula
Capital gain equals net sale consideration minus acquisition and improvement costs. Classification depends on asset type and holding period. Transfers on or after 23 July 2024 generally use 12.5% for long-term gains without indexation, while specified listed-equity short-term gains use 20% and other short-term gains use the entered slab rate.
Variable explanations
Understand what each input and result means before calculating.
Holding period
Specified listed assets generally use a 12-month test; land/building and many other assets use a 24-month test.
Transfer expenses
Only costs legally permitted as expenses incurred wholly and exclusively for transfer should be entered.
Eligible exemption
Enter an exemption only after verifying asset, reinvestment, ownership and deadline conditions.
Cost Inflation Index
The calculator includes notified CII values through Tax Year 2026-27, where CII is 384.
Reviewed by the Calculator.org.in Editorial Team
Formula behavior, validation cases, explanatory examples, and cited sources are checked before publication. This review supports educational accuracy and is not a substitute for qualified professional advice.
Last reviewed: 2026-08-25
Formula guide
See the calculation logic, variable definitions, and practical meaning.
Unindexed capital gain
Gain = sale consideration − transfer expenses − acquisition cost − improvement cost
- A negative result is a capital loss and produces no tax in this standalone transaction estimate.
Loss set-off and carry-forward require the full return computation.
Specified listed-equity LTCG
Tax = max(0, eligible LTCG − remaining ₹1,25,000 exemption) × 12.5%
- STT and asset-eligibility conditions must be satisfied.
Other eligible equity LTCG entered in the form reduces the exemption remaining for this transaction.
Grandfathered property indexation
Indexed cost = cost × sale-year CII ÷ acquisition/improvement-year CII
- The calculator compares 20% of indexed LTCG with 12.5% of unindexed LTCG.
This option is limited to qualifying land/building acquired before 23 July 2024 by a resident individual or HUF.
Worked examples
Follow realistic inputs through the calculation step by step.
Worked example
Long-term listed-equity gain
- 1Enter a holding period above 12 months and the sale and cost values.
- 2The calculator subtracts the remaining ₹1,25,000 annual specified-equity LTCG exemption.
- 3It applies 12.5% to the balance and then adds 4% cess.
Worked example
Property acquired before 23 July 2024
- 1Choose Land or building and confirm acquisition before the cutoff.
- 2Select acquisition and improvement financial years.
- 3Compare 12.5% without indexation against 20% with indexation and use the lower base-tax result.
Common mistakes
Avoid these common input and interpretation errors.
Using sale proceeds as the gain
Costs and permitted transfer expenses reduce the gain; exemptions and annual equity exemption are separate adjustments.
Applying indexation to every long-term asset
Indexation was generally removed for transfers on or after 23 July 2024. The calculator restricts it to the qualifying property comparison.
Ignoring asset-specific holding periods
A 12-month rule may apply to specified listed assets, while many other assets require more than 24 months.
Treating this transaction estimate as final return tax
Total income, losses, surcharge, basic-exemption adjustment, rebate restrictions and deemed-consideration rules can alter final liability.
Frequently asked questions
Quick answers to the questions users ask most often.
What is the current LTCG rate in India?
What is the listed-equity LTCG exemption?
Can property still use indexation?
How are debt mutual fund gains taxed?
Does the estimate include surcharge?
References
Sources used to support the calculator guidance.
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Version history
A transparent record of calculator content updates.
- 1.0.0 · 2026-08-25
Initial resident-individual capital gains estimator with asset classification, equity exemption and grandfathered property indexation comparison.