Capital Gains Tax Calculator for AY 2026-27
Work out short-term and long-term capital gains tax on listed shares, mutual funds, property, gold, unlisted stock and crypto under the rates that took effect from 23 July 2024. The Rs 1.25 lakh Section 112A exemption and the 4% cess are built in.
Transaction details
STT-paid listed shares and equity mutual funds. Short-term gains are taxed at a flat 20%, long-term at 12.5% after the Rs 1.25 lakh annual exemption.
Your capital gains tax
Long Term Capital Gain
Held for 31 months · long term after more than 12 months
Estimates only. Surcharge and set-off of other losses are not applied here.
How to use the capital gains calculator
Pick the asset class
Holding period thresholds and rates differ sharply between equity, property, debt funds and crypto. Selecting the right class sets the correct rule.
Enter dates and amounts
Add the purchase and sale dates, the full sale consideration, your cost of acquisition, plus brokerage, stamp duty or improvement costs.
Read the tax breakdown
See the holding period classification, the exemption applied, the tax rate used and the final liability including 4% cess.
Holding period and rate table for AY 2026-27
Rates as amended by the Finance (No. 2) Act 2024, applicable to transfers on or after 23 July 2024.
| Asset | Long term after | Short term rate | Long term rate |
|---|---|---|---|
| Listed equity / equity MF | 12 months | 20% | 12.5% above Rs 1.25 lakh |
| House property / land | 24 months | Slab rate | 12.5% without indexation, or 20% with indexation if bought before 23 July 2024 and lower |
| Unlisted shares | 24 months | Slab rate | 12.5% |
| Gold ETF, listed bonds, REIT units | 12 months | Slab rate | 12.5% |
| Physical gold and other assets | 24 months | Slab rate | 12.5% |
| Debt mutual fund bought on or after 1 Apr 2023 | Always short term | Slab rate | Not applicable |
| Crypto / VDA | Not applicable | 30% flat | 30% flat |
Add 4% health and education cess to every figure above. Surcharge on capital gains under Sections 111A, 112 and 112A is capped at 15%. For a fuller walk-through, read the capital gains tax guide.
Capital gains tax FAQs
What is the LTCG tax rate on shares and mutual funds for AY 2026-27?+
Long-term capital gains on STT-paid listed shares and equity mutual funds are taxed at 12.5% under Section 112A, after an annual exemption of Rs 1,25,000. The 10% rate and the Rs 1 lakh exemption applied only up to 22 July 2024.
How is short-term capital gains tax on equity calculated?+
Short-term gains on listed equity and equity mutual funds sold within 12 months are taxed at a flat 20% under Section 111A, plus 4% health and education cess. This rate is independent of your income slab.
Can I still claim indexation benefit on property sales?+
Only in a narrow case. A resident individual or HUF selling land or a building acquired before 23 July 2024 may pay the lower of the two computations: 12.5% without indexation, or 20% with indexation. For every other asset and every later purchase, indexation is gone.
How is crypto taxed in India?+
Gains on virtual digital assets are taxed at a flat 30% under Section 115BBH plus cess, with no deduction other than the cost of acquisition. Crypto losses cannot be set off against other income and cannot be carried forward. A 1% TDS under Section 194S also applies on the transfer value.
Does the Rs 1.25 lakh exemption apply to every asset?+
No. The exemption is specific to Section 112A, meaning STT-paid listed equity shares, equity mutual funds and business trust units. Property, gold, unlisted shares, debt funds and crypto get no such exemption.
Report Your Capital Gains Correctly
Broker P&L statements, AIS entries and property sale deeds rarely agree on their own. Tax Garden reconciles them, applies the right section, and files your ITR-2 or ITR-3 for AY 2026-27.