Capital gains calculator (FA2024)
Post-23 July 2024 capital-gains regime. Listed equity LTCG at 12.5% after a ₹1,25,000 annual exemption; STCG at 20%; other LTCG at 12.5% with no indexation — unless resident-held immovable bought before 2024-07-23, where you may elect the old 20%-with-indexation route and pay the lower.
Result
STCG — s.111A @ 20%
Gain: ₹0
Tax: ₹0
Holding < 12 months → short-term equity.
How we calculate this
Source: Income Tax Department — 2026-27 bracket schedule.
Last reviewed:
| Band | Rate |
|---|
- Classify holding: 12 months for listed securities, 24 months for other assets.
- Listed equity LTCG ≥ 12m → s.112A at 12.5% over ₹1,25,000 annual exemption.
- Equity STCG < 12m → s.111A at 20%.
- Other LTCG → s.112 at 12.5% (no indexation).
- Resident-held immovable bought before 2024-07-23 → may elect old method (20% with CII indexation); pay the LOWER.
- Debt MF bought on/after 2023-04-01 → s.50AA, always slab.
NOT financial advice - seek advice from a professional for your specific situation
Read the matching guide: Capital gains after FA2024 →
Last reviewed: