What this calculator does
This page helps you estimate the likely result for Equity Capital Gains Calculator (STCG & LTCG) from the details entered in the calculator below. Treat the output as a planning estimate, not as a substitute for the final filing computation.
Inputs explained
- Asset Type: Use the figure relevant to your case and keep the unit consistent with the form.
- Purchase Date: Use the figure relevant to your case and keep the unit consistent with the form.
- Sale Date: Use the figure relevant to your case and keep the unit consistent with the form.
- Purchase Value: Use the figure relevant to your case and keep the unit consistent with the form.
- Sale Value: Use the figure relevant to your case and keep the unit consistent with the form.
How it works / Method
The calculator uses the values you enter, applies the relevant rule logic for this topic, and updates the result summary immediately after calculation.
Formula or calculation logic
Calculate Equity Capital Gains Tax
Capital Gains Tax Result
Enter transaction details to calculate tax.
Step-by-step example
- Enter Asset Type as e.g., 500000 for a sample case.
- Enter Purchase Date as e.g., 800000 for a sample case.
- Enter Sale Date as 0 for a sample case.
- Click the calculate button and review the Capital Gains Tax Result panel.
Use cases
- Review a transaction or property-tax estimate before filing.
- Check how dates, costs, or interest affect the result.
- Use the output as a starting point for a more detailed return working.
Assumptions & limitations
- Results are estimates only and should be checked against the correct FY and AY rules.
- This page does not validate every exemption condition, document requirement, or edge case.
- Verify the latest filing rules before submitting returns, proofs, or tax payments.
Sources & references
Equity Capital Gains Tax Rules (AY 2026-27)
Listed Equity & Equity Mutual Funds
Unlisted Shares
Important Changes from FY 2024-25
- STCG Rate: Increased from 15% to 20%
- LTCG Rate: Increased from 10% to 12.5%
- LTCG Exemption: Increased from ₹1 lakh to ₹1.25 lakh per year
- No Indexation: Indexation benefit removed for all assets
- Surcharge Cap: Maximum surcharge on LTCG is 15%
Examples
Bought: ₹5,00,000 (Jan 2023) | Sold: ₹8,00,000 (Mar 2025) | Holding: 26 months
Capital Gain = ₹8,00,000 - ₹5,00,000 = ₹3,00,000
Exempt = ₹1,25,000
Taxable LTCG = ₹1,75,000
Tax @ 12.5% = ₹21,875
Tax Payable
₹21,875 + Cess
Bought: ₹2,00,000 (Oct 2024) | Sold: ₹2,50,000 (Mar 2025) | Holding: 5 months
Capital Gain = ₹50,000
Tax @ 20% = ₹10,000
Tax Payable
₹10,000 + Cess
FAQs
STCG (Short Term Capital Gain) is profit from selling equity held for ≤12 months, taxed at 20%. LTCG (Long Term) is profit from equity held for >12 months, taxed at 12.5% above ₹1.25 lakh.
LTCG on listed equity and equity MF up to ₹1.25 lakh per financial year is exempt from tax. Only gains above this are taxed at 12.5%.
Yes, the 20% STCG and 12.5% LTCG rates apply only when Securities Transaction Tax (STT) is paid. Off-market transactions attract higher rates.
Yes, short-term capital loss can be set off against both STCG and LTCG. Long-term capital loss can only be set off against LTCG.
Each SIP installment is treated as a separate purchase. When you sell, FIFO (First In First Out) method applies. Each unit's holding period is calculated from its purchase date.
Section 87A rebate is NOT available on income taxed at special rates like STCG/LTCG. Only regular income taxed at slab rates qualifies for 87A rebate.
For shares bought before 31-Jan-2018, cost of acquisition is higher of: actual purchase price OR fair market value on 31-Jan-2018 (but not exceeding sale price). This "grandfathering" protects gains made before LTCG was introduced.
Yes, debt MF gains (funds with <65% equity) are taxed at slab rates regardless of holding period for units purchased after 01-Apr-2023. No LTCG benefit for debt funds anymore.