Tax on Investments
Capital Gains Tax Calculator
Calculate your tax liability on Short Term Capital Gains (STCG) and Long Term Capital Gains (LTCG) across listed equities, equity mutual funds, real estate property, and gold, updated for the revised Budget 2024 capital gains tax rates.
Transaction Details Budget 2024
Equities: >12 months is LTCG. Real Estate & Gold: >24 months is LTCG.
Tax Assessment
AY 2025-26
Net Tax Payable (incl. 4% Cess)
₹ 16,250
Classification:
Long Term (LTCG)
Net Capital Gain:
₹ 2,50,000
Statutory Exemption (Sec 112A):
₹ 1,25,000
Budget 2024 Regime:
- Listed Equity LTCG rate is 12.5% (raised from 10%) with an enhanced annual exemption of ₹1,25,000 (up from ₹1,00,000).
- Listed Equity STCG is 20% (raised from 15%).
- Property LTCG rate is 12.5% without indexation.
- Listed Equity STCG is 20% (raised from 15%).
- Property LTCG rate is 12.5% without indexation.
Holding Periods & Tax Treatment
Under the Income Tax Act, gains from the transfer of capital assets are taxed based on holding tenure:
- Listed Shares & Equity Funds: Holding period over 12 months is classified as LTCG; otherwise STCG.
- Immovable Property (Real Estate): Holding period over 24 months qualifies as LTCG.
- Gold and Physical Assets: Classified as LTCG after 24 months.