Calculator
Capital gains tax calculator
STCG or LTCG? Choose the asset class — the holding test and rate change with it — then the amounts and the holding period. Rates follow the Income Tax Department's capital-gains table.
LTCG · 12.5%
- Gain₹3,00,000
- Exempt under section 112A−₹1,25,000
- Taxable gain₹1,75,000
- Tax at 12.5%₹21,875
- Health & education cess 4%₹875
- Total tax₹22,750
- Net in hand₹7,77,250
- Effective rate on the gain7.6%
Hover a segment for value + share.
Section 111A at 20% short-term; section 112A long-term at 12.5% only on gains above ₹1,25,000, and the exemption is shared across all such assets in the year.
- • Cess at 4% is included; surcharge is not modelled because it depends on your total income.
- • Losses, set-off and carry-forward are yours to compute — a nil gain here is not a filing position.
- • The ₹1,25,000 section 112A exemption is shared across every such asset in the year.
What this calculator answers
An equity fund bought for ₹5,00,000 and redeemed at ₹8,00,000 after 18 months gives a ₹3,00,000 long-term gain; the first ₹1,25,000 is exempt under section 112A, so tax is ₹22,750 (12.5% of ₹1,75,000 plus 4% cess) and ₹7,77,250 is in hand. Change the asset class and the rate changes with it — a debt fund's gain would be short-term at your slab.
How it is calculated
Gain = sale value − amount invested. The holding test and rates come from the rule table in lib/tax.ts: twelve months for listed securities, twenty-four for everything else, with 20% STCG and 12.5% LTCG for STT-paid listed equity, a uniform 12.5% without indexation for other long-term gains, and slab rates for debt or specified mutual funds, unlisted bonds and NCDs and market-linked debentures — which are deemed short-term whatever the holding. The already-used part of the ₹1.25 lakh section 112A exemption is subtracted before the long-term rate is applied, and 4% cess is added to the base tax.
Surcharge is not modelled (it depends on your total income), losses and set-off are not applied, and indexation is not available for transfers on or after 23 July 2024. Assets taxed at slab use the marginal rate you enter. This is not filing advice — confirm with a chartered accountant.
Common questions
Why is my debt fund gain short-term even after three years?
Section 50AA deems gains on debt and other specified mutual funds to be short-term irrespective of the holding period, so the gain joins your income and is taxed at your slab. Holding period is irrelevant for that category — unlike listed gold ETFs, which use the twelve-month listed test.
Is the ₹1.25 lakh exemption applied to every asset?
No. It is a section 112A exemption for STT-paid listed equity shares, equity-oriented fund units and business-trust units, and it is shared across all of them in one financial year. Gold, unlisted shares, bonds and foreign shares pay 12.5% from the first rupee. Set the 'already used' slider to reflect gains you have already booked.
Does the estimate include surcharge?
No — 4% health-and-education cess is included, surcharge is not, because it depends on your total income and the rate also varies by asset. Set-off of capital losses and any rollover relief (section 54EC, for instance) are outside the calculator too.
Source & freshness
- Source
- Deterministic formula in lib/calculators.ts
- Timeliness
- Static-verified
- Method
- calculated
- Note
- Illustrative projection from your inputs — not a market quote.