Transaction Details
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Cess of 4% is added on the computed tax. The ₹1.25 lakh exemption applies only to long-term equity gains, per financial year, aggregated across all equity sales.
Capital Gains Tax
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Taxable Gain
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Calculation Breakdown
Capital Gains Tax Rates in India
Holding periods and tax rates for each asset class (current rules)
| Asset | Long-term if held | STCG | LTCG |
|---|---|---|---|
| Listed equity / equity MF | > 12 months | 20% | 12.5%* |
| Debt mutual funds | Slab (no LTCG) | Slab | Slab |
| Property | > 24 months | Slab | 12.5% |
| Gold / others | > 24 months | Slab | 12.5% |
* Equity LTCG is taxed only on gains above ₹1.25 lakh per financial year. A 4% health & education cess applies on all the above. Property bought before 23 July 2024 can opt for 20% with indexation if lower.
Frequently Asked Questions
Common questions about capital gains tax in India
What is the LTCG tax rate on shares and mutual funds?
LTCG (held > 12 months) on listed equity and equity mutual funds is taxed at 12.5%, only on gains above ₹1.25 lakh per financial year. Gains up to ₹1.25 lakh are exempt.
What is the STCG tax rate on equity?
STCG (held ≤ 12 months) on listed equity and equity mutual funds is taxed at a flat 20% under Section 111A, regardless of your slab.
How are debt mutual funds taxed?
Debt funds bought on or after 1 April 2023 are taxed at your income tax slab rate on the whole gain, with no long-term benefit or indexation.
What is capital gains tax on property?
Property held > 24 months is long-term, taxed at 12.5% without indexation. Property bought before 23 July 2024 may opt for 20% with indexation if lower. Sold within 24 months it is short-term at your slab rate.
Is the ₹1.25 lakh exemption per year or per transaction?
It is per financial year and aggregate across all your equity share and equity MF sales — not per transaction. Only the total long-term equity gain above ₹1.25 lakh is taxed.
How is the holding period calculated?
From purchase date to sale date. Equity needs > 12 months to be long-term; property, gold and other assets need > 24 months. The calculator works this out automatically from your dates.