Capital Gains Tax Calculator
Capital Gains Tax Calculator
Calculate tax liability on your short-term and long-term capital gains from stocks, mutual funds, property, and more
Capital Gains Tax Results
Here's your capital gains tax breakdown
Capital Gain
Holding Period
Gain Type
Tax Rate
Indexed Cost
(For long-term gains)
Capital Gains Tax
How to Use the Capital Gains Tax Calculator
Select Asset Type
Choose your investment type: equity, debt, property or other assets
Enter Purchase Details
Enter the purchase price and date when you acquired the asset
Enter Selling Details
Enter the selling price and date when you sold the asset
View Tax Liability
Get detailed breakdown of your capital gains tax liability
Key Features:
- Automatic calculation of short-term vs. long-term capital gains based on holding period
- Indexation benefits calculation for eligible long-term capital gains
- Support for different asset classes with their specific tax rules
- Additional options for property transactions including improvement costs
- Downloadable tax calculation reports for record-keeping
Types of Capital Gains in India
Short-Term Capital Gains
Assets held for less than the specified period are considered short-term
- For Equity & Equity Mutual Funds: Held for less than 12 months
- For Debt Funds, Gold ETFs: Held for less than 36 months
- For Real Estate Property: Held for less than 24 months
- Tax Rate: 15% for equity, as per income tax slab for others
Long-Term Capital Gains
Assets held for more than the specified period are considered long-term
- For Equity & Equity Mutual Funds: Held for more than 12 months
- For Debt Funds, Gold ETFs: Held for more than 36 months
- For Real Estate Property: Held for more than 24 months
- Tax Rate: 10% above ₹1 lakh for equity, 20% with indexation for others
Indexation Benefit
Adjustment of purchase price based on the Cost Inflation Index (CII)
- Reduces the taxable capital gains on long-term assets
- Available for all assets except equity shares and equity-oriented mutual funds
- Formula: Indexed Cost = Purchase Price × (CII of selling year ÷ CII of purchase year)
- Helps account for the effect of inflation on asset values
Exemptions & Deductions
Several exemptions are available to reduce capital gains tax
- Section 54: Exemption on sale of residential property if reinvested
- Section 54EC: Exemption if invested in specified bonds (up to ₹50 lakhs)
- Section 54F: Exemption from LTCG on sale of assets other than house property
- Equity LTCG Exemption: First ₹1 lakh of LTCG on equity is tax-free in a financial year
Frequently Asked Questions
- The type of asset (equity, debt, property, etc.)
- Holding period (short-term or long-term)
- The applicable tax rate for that asset class and holding period
- Any applicable indexation benefits for long-term gains
- Any exemptions or deductions available under various sections
- Equity shares and equity-oriented mutual funds: Short-term if held for less than 12 months, long-term if held for 12 months or more.
- Debt-oriented mutual funds, gold, and other assets: Short-term if held for less than 36 months, long-term if held for 36 months or more.
- Real estate property: Short-term if held for less than 24 months, long-term if held for 24 months or more.
Indexed Cost = Purchase Price × (CII of selling year ÷ CII of purchase year)
Indexation benefits are available for long-term capital gains on all assets except equity shares and equity-oriented mutual funds.
- Section 54: Exemption on LTCG from sale of residential property if invested in another residential property
- Section 54EC: Exemption on LTCG if invested in specified bonds (up to ₹50 lakhs)
- Section 54F: Exemption on LTCG from sale of assets other than residential property if invested in a residential property
- Section 54EE: Exemption on LTCG if invested in specified startup fund units (up to ₹50 lakhs)
- Equity LTCG Exemption: First ₹1 lakh of LTCG on equity shares/equity-oriented mutual funds is exempt from tax in a financial year
About Capital Gains Tax in India
Capital Gains Tax in India is levied on profits or gains arising from the transfer of a capital asset. The tax structure varies based on the type of asset, holding period, and applicable exemptions or deductions.
Tax Rates for Capital Gains in India
Short-Term Capital Gains Tax Rates
- Equity Shares & Equity Mutual Funds: 15% (plus applicable surcharge and cess)
- Debt Mutual Funds & Other Assets: Taxed as per individual income tax slab
- Property: Taxed as per individual income tax slab
Long-Term Capital Gains Tax Rates
- Equity Shares & Equity Mutual Funds: 10% on gains above ₹1 lakh (without indexation)
- Debt Mutual Funds & Other Assets: 20% with indexation benefits
- Property: 20% with indexation benefits
Cost Inflation Index (CII)
The Cost Inflation Index (CII) is used to calculate inflation-adjusted capital gains on long-term assets. It is notified by the Income Tax Department each year. For example, CII for FY 2022-23 is 331.
| Financial Year | CII Value | Financial Year | CII Value |
|---|---|---|---|
| 2022-23 | 331 | 2017-18 | 272 |
| 2021-22 | 317 | 2016-17 | 264 |
| 2020-21 | 301 | 2015-16 | 254 |
| 2019-20 | 289 | 2014-15 | 240 |
| 2018-19 | 280 | 2013-14 | 220 |