Capital Gains Tax Calculator India (FY 2026-27)
Work out the tax on selling shares, mutual funds, property, gold or unlisted shares. The calculator checks the holding period, applies the right rate, handles indexation, the ₹1.25 lakh equity exemption and Section 54 type exemptions, and shows what you keep after tax.
Step-by-step calculation
How to use this calculator
- Pick the asset you sold. The holding period and tax rate depend on it.
- Enter cost, sale value and dates. Add brokerage, stamp duty or registration costs under selling expenses, and the cost of any improvement for property.
- Fill the extra fields that appear. For equity bought before 1 February 2018 you can enter the market value on 31 January 2018. For property and other long-term assets you can enter the amount reinvested in a house or in 54EC bonds.
- Enter your other taxable income for the year and your tax regime. This decides the slab rate on gains that are taxed at slab rates, and whether the Section 87A rebate still applies.
- Read the result. The calculator tells you whether the gain is short-term or long-term, the exemptions used, the tax payable, and what you take home. If waiting a few more days turns a short-term gain into a long-term one, it shows the saving.
Capital gains tax rates for FY 2026-27
| Asset | Long-term if held | Short-term tax | Long-term tax |
|---|---|---|---|
| Listed shares, equity mutual funds, equity ETFs | More than 12 months | 20% | 12.5% above ₹1.25 lakh a year |
| Hybrid funds with 35% to 65% equity | More than 24 months | Slab rate | 12.5%, no exemption |
| Debt or specified funds bought on or after 1 Apr 2023 | Never long-term | Slab rate | Not applicable |
| Debt funds bought before 1 Apr 2023 | More than 24 months | Slab rate | 12.5% |
| Property (land or building) | More than 24 months | Slab rate | 12.5% without indexation, or 20% with indexation for property bought before 23 Jul 2024 |
| Physical gold and jewellery | More than 24 months | Slab rate | 12.5% |
| Unlisted shares | More than 24 months | Slab rate | 12.5% |
Cess of 4% is added to the tax, and surcharge applies on high incomes. Surcharge on capital gains taxed at special rates is capped at 15%. Gold ETFs and gold funds follow their own holding-period rules, so check the tax treatment of your specific scheme.
Worked examples
All examples assume other taxable income of ₹10 lakh and the new tax regime.
1. Equity mutual fund held for two years
Bought for ₹5,00,000 and sold for ₹8,00,000. The gain is ₹3,00,000. The first ₹1,25,000 is exempt, so ₹1,75,000 is taxed at 12.5%. The tax including cess is ₹22,750.
2. Equity sold after six months
Bought for ₹5,00,000 and sold for ₹6,00,000. The ₹1,00,000 short-term gain is taxed at 20%, so the tax with cess is ₹20,800. If you waited until the holding period passed 12 months, the same gain would be long-term and would fall inside the ₹1.25 lakh exemption, so the tax would be ₹0. The calculator shows the exact date.
3. Equity bought before February 2018
Bought in 2017 for ₹1,00,000. The market value on 31 January 2018 was ₹3,00,000, and you sell for ₹5,00,000. The cost is taken as ₹3,00,000, so the gain is ₹2,00,000 and not ₹4,00,000. After the ₹1.25 lakh exemption, the tax is ₹9,750.
4. Property bought in FY 2014-15
Bought for ₹50,00,000 and sold in FY 2026-27 for ₹1,00,00,000. With the Cost Inflation Index rising from 240 to 384, the indexed cost is ₹80,00,000 and the indexed gain is ₹20,00,000. Tax at 20% with indexation comes to about ₹4,57,600. Without indexation, 12.5% on the full ₹50,00,000 gain comes to about ₹7,60,760. The calculator compares both and uses the lower one.
Exemptions that can reduce the tax
- Section 54: if you sell a residential house and reinvest the gain in another residential house, the long-term gain is exempt up to the cost of the new house, subject to the usual time limits (generally buy within 1 year before or 2 years after the sale, or construct within 3 years) and a ₹10 crore cap.
- Section 54EC: long-term gains on land or buildings can be invested in specified bonds within 6 months, up to ₹50 lakh.
- Section 54F: if you sell a long-term asset other than a house, such as shares, and invest the net sale proceeds in a residential house, the gain is exempt in proportion to the amount invested, subject to conditions on how many houses you own.
- ₹1.25 lakh equity exemption: the first ₹1,25,000 of long-term equity gains in a financial year is tax-free. Enter any gains you have already booked this year so the calculator uses only what is left.
Section numbers here follow the earlier Income-tax Act, 1961. The Income-tax Act, 2025 applies from 1 April 2026 and renumbers many sections, but the rules described here are carried forward. Check the conditions carefully before relying on any exemption.
Smart ways to manage capital gains tax
- Check the holding period before selling. A few days can change the rate from 20% to 12.5%, or from slab rate to a lower special rate.
- Use the ₹1.25 lakh exemption every year. Selling and re-buying equity units to book gains up to the limit resets your cost, which can reduce tax later. Check costs such as exit load and brokerage first.
- Set off losses. Capital losses can be set off against capital gains and carried forward for 8 years if you file your return on time.
- Plan property sales. Compare indexation and non-indexation, and plan reinvestment under Section 54 or 54EC before the deadlines.
- Remember advance tax. Large gains can attract advance tax, and capital gains must be reported in your income tax return.
Limitations
This is an estimate for a resident individual. It handles one sale at a time, assumes the tax is calculated at FY 2026-27 rates, and does not model set-off of losses, gains from multiple assets in the same year, TDS credits, the buyer’s TDS on property, or detailed marginal relief on surcharge. Improvement costs for indexation are indexed from the purchase year. Property bought before 1 April 2001 uses the fair market value on that date, which this calculator does not support. Your tax adviser and the Income Tax Department rules are the final authority.
Frequently asked questions
What is the difference between short-term and long-term capital gains?
It depends on how long you held the asset. Listed shares and equity funds become long-term after more than 12 months. Most other assets, including property, gold and unlisted shares, become long-term after more than 24 months.
Is there any tax-free limit on capital gains?
Yes, long-term gains on listed equity and equity mutual funds up to ₹1,25,000 in a financial year are exempt. Other assets do not have this exemption, though reinvestment exemptions may apply.
Can I still use indexation on property?
Resident individuals and HUFs can choose indexation at 20% for land or buildings bought before 23 July 2024, instead of 12.5% without indexation. The calculator compares both.
Are debt mutual funds taxed at slab rates?
Debt and specified funds bought on or after 1 April 2023 are taxed at your slab rate regardless of the holding period. Funds bought earlier can qualify as long-term after 24 months.
How is cost calculated for equity bought before 2018?
The cost is the higher of the actual cost and the lower of the market value on 31 January 2018 and the sale value. Enter the market value in the extra field when it appears.
Do I pay tax if I reinvest the proceeds?
Reinvestment alone does not remove the tax. You must meet the conditions of the relevant exemption, such as investing in a residential house or specified bonds within the time limits.
Last updated: 12 November 2026. This calculator is for education and estimation only and is not tax, legal or financial advice. Tax rules change with each Budget; verify current rules on the Income Tax Department website or consult a qualified tax professional before selling or filing.