Capital Gains Tax Calculator — India
FY 2024-25 · Budget 2024 Rates

Capital Gains Tax Calculator

India — All provisions including LTCG, STCG, Grandfathering, Indexation & Budget 2024 amendments

Grandfathering Clause CII Indexation Sec 54 / 54F Budget 2024 Rates NRI Support SGB Exemption
📈Equity & Mutual Funds
🏠Property / Land
📄Debt MF / Bonds
🥇Gold & Other Assets
Equity Shares & Mutual Funds

Listed equity, equity-oriented MFs. LTCG threshold: >12 months. Unlisted shares: >24 months.

Budget 2024 Changes: LTCG rate increased from 10% → 12.5%; STCG rate increased from 15% → 20%. LTCG exemption limit raised from ₹1 lakh → ₹1,25,000 per year.
Net sale price received
Original purchase price
Not applicable for listed shares
STT, brokerage, exchange charges
Grandfathering (Sec 55(2)(ac)): For equity/equity MFs purchased before 1 Feb 2018, cost of acquisition is deemed as the higher of (a) original cost or (b) FMV on 31 Jan 2018 — subject to the cap that it cannot exceed the sale price. Leave FMV as 0 if purchased after 1 Feb 2018.
Use highest price quoted on exchange on 31 Jan 2018. Enter 0 if purchased after 1 Feb 2018.
STCG rate: 20% if STT paid; slab rate if not
Income excluding this capital gain
STCG loss can be set off against STCG/LTCG; LTCG loss only against LTCG
Immovable Property

Residential / commercial property, plots, land. LTCG threshold: >24 months.

Budget 2024 Change: Indexation benefit removed for property sold on/after 23 Jul 2024. New rate: 12.5% without indexation (old: 20% with indexation). Calculator shows both for comparison. However, properties acquired before 1 Apr 2001 can still use FMV on 1 Apr 2001 as cost.
Per Sec 50C: higher of actual sale price or circle rate is taken as full value of consideration
If acquired before 1 Apr 2001, you may use FMV on 1 Apr 2001
Capital expenditure on property (only after 1 Apr 2001)
Brokerage, legal fees, stamp duty on transfer
📊 View CII Table (FY 2001-02 to 2024-25)
Financial YearCIIFinancial YearCII
FY 2010-11 = 167
FY 2024-25 = 363
FY 2018-19 = 280
Available Exemptions: Sec 54 — reinvest in 1 new residential property within 2 yrs (purchase) or 3 yrs (construction). Sec 54EC — invest up to ₹50 lakh in NHAI/REC bonds within 6 months. Sec 54F — for non-residential assets, invest entire net consideration in residential property.
New residential property investment
Max ₹50 lakh in specified bonds
Debt MF, Bonds & Fixed Income

Debt mutual funds, debentures, bonds, SGBs, preference shares.

Finance Act 2023 Change: Debt MFs purchased on/after 1 Apr 2023 are taxed at slab rates regardless of holding period — indexation and 20% LTCG rate no longer available for new purchases.
Debt MF purchased after 1 Apr 2023: always taxed at slab rate, no indexation.
Gold, Jewellery & Other Capital Assets

Physical gold, jewellery, Gold ETF/FoF, art, paintings, sculptures, foreign assets, cryptocurrency.

Making charges for gold ornaments etc.
FY 2017-18 = 272
FY 2024-25 = 363
VDA / Cryptocurrency Note: Virtual Digital Assets are taxed at a flat 30% (+ 4% cess) regardless of holding period. No set-off of losses allowed against any other income. TDS @ 1% by buyer under Sec 194S.

Capital Gains Tax Result

LTCG

Detailed Computation

Disclaimer: This calculator is for educational and indicative purposes only. Always consult a qualified Chartered Accountant or tax professional for your specific tax liability. Tax provisions as per Finance Act 2024. Not a substitute for professional advice.
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