Capital Gains Tax Calculator
Tax on selling shares, mutual funds, property or gold, with holding period and indexation
Runs entirely in your browser. Nothing you type or upload is sent to us or stored.
Tax estimate based on the rules described on this page, not tax advice. Rules change every year, so confirm with a chartered accountant or the Income Tax Department before you file or plan. Terms of use
How to Use
- Choose what you sold: listed shares or equity mutual funds, debt mutual funds, land or a building, physical gold and other assets, or a gold/silver ETF.
- Pick the purchase and sale dates. The calculator works out the holding period and whether the gain is short-term or long-term.
- Enter the total purchase price, sale price and any selling expenses such as brokerage or a property agent's commission.
- For equity, adjust the ₹1.25 lakh exemption if you've already used some this year. For other assets, choose your income tax slab rate, used where the gain is taxed at slab rates.
- The tax, including 4% cess, updates as you type. For property bought before 23 July 2024, the table compares 12.5% without indexation with 20% with indexation and uses the lower one.
Capital gains tax rates in India (sales from 23 July 2024)
When you sell shares, mutual funds, property or gold for more than you paid, the profit is a capital gain. How it's taxed depends on the asset and on how long you held it. The Finance (No. 2) Act, 2024 changed the rates for sales on or after 23 July 2024, and the Income-tax Act, 2025 carried them forward from 1 April 2026 (sections 196, 197 and 198 replace the old 111A, 112 and 112A).
| Asset | Long-term after | Short-term rate | Long-term rate |
|---|---|---|---|
| Listed shares, equity mutual funds (STT paid) | 12 months | 20% | 12.5% above ₹1.25 lakh a year |
| Debt mutual funds bought on/after 1 Apr 2023 | Never | Slab rate | Not applicable |
| Debt mutual funds bought before 1 Apr 2023 | 24 months | Slab rate | 12.5%, no indexation |
| Land and buildings | 24 months | Slab rate | 12.5%, no indexation* |
| Gold and silver ETFs (listed) | 12 months | Slab rate | 12.5% |
| Physical gold, jewellery, unlisted shares | 24 months | Slab rate | 12.5% |
* Resident individuals and HUFs selling land or a building acquired before 23 July 2024 pay the lower of 12.5% without indexation and 20% with indexation. A 4% health and education cess is added to all of these.
The formula
Indexed cost = purchase cost × CII (year of sale) ÷ CII (year of purchase)
Tax = gain × rate + 4% cess
“Long-term” means held for more than 12 or 24 months: shares bought on 1 August 2024 and sold on 1 August 2025 are still short-term; sold a day later, they are long-term.
Cost Inflation Index (CII)
Indexation raises your purchase cost in line with inflation. The CBDT notifies the index each year; the base year is 2001-02 = 100. For property bought before 1 April 2001, you can use its fair market value on 1 April 2001 as the cost.
| FY | CII | FY | CII | FY | CII |
|---|---|---|---|---|---|
| 2001-02 | 100 | 2010-11 | 167 | 2019-20 | 289 |
| 2002-03 | 105 | 2011-12 | 184 | 2020-21 | 301 |
| 2003-04 | 109 | 2012-13 | 200 | 2021-22 | 317 |
| 2004-05 | 113 | 2013-14 | 220 | 2022-23 | 331 |
| 2005-06 | 117 | 2014-15 | 240 | 2023-24 | 348 |
| 2006-07 | 122 | 2015-16 | 254 | 2024-25 | 363 |
| 2007-08 | 129 | 2016-17 | 264 | 2025-26 | 376 |
| 2008-09 | 137 | 2017-18 | 272 | 2026-27 | 384 |
| 2009-10 | 148 | 2018-19 | 280 |
2025-26: CBDT Notification 70/2025 (1 July 2025). 2026-27: notified on 15 July 2026 under section 72 of the Income-tax Act, 2025.
Worked example: selling a flat
A flat bought in June 2010 for ₹30 lakh is sold in August 2026 for ₹80 lakh, with ₹1 lakh brokerage. The gain without indexation is ₹49 lakh; 12.5% of that is ₹6,12,500. With indexation, the cost becomes ₹30,00,000 × 384 ÷ 167 = ₹68,98,204, so the gain is ₹10,01,796 and 20% of it is ₹2,00,359. The lower option applies: with 4% cess, the tax is about ₹2,08,374. For recently bought property, where inflation adds little, 12.5% without indexation usually wins.
What this calculator doesn't cover
- Grandfathering of shares and equity funds bought on or before 31 January 2018 (cost can be the higher of actual cost and the 31 January 2018 price).
- Set-off of losses against other gains and carrying them forward.
- Exemptions for reinvesting in a house or bonds (old sections 54, 54EC, 54F) and stamp duty value rules for property sold below the circle rate.
- Surcharge for incomes above ₹50 lakh, and using unused basic exemption limit against the gain. In the new regime, the section 87A rebate can’t be used against capital gains taxed at these special rates.
Rules as of October 2026. For large transactions, especially property, confirm the figures with a chartered accountant before you file.