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Show formula & working
Gain = sale value − selling expenses − cost − improvement · Short-term or long-term by holding period (12 months for listed securities and equity funds, 24 months otherwise)
Listed equity: 20% short-term; 12.5% long-term above ₹1.25 lakh · Others: slab rate short-term; 12.5% long-term · Land or building bought before 23 Jul 2024: lower of 12.5% and 20% with indexation · + surcharge + 4% cess
Capital gains tax rules for the tax year 2026-27: rates and rules as of 30-Mar-2026 · Source: Income-tax Act, 2025 ss.2(101), 73(7), 76, 196, 197, 198 (no change by the Finance Act, 2026). Every figure based on it stays editable.
Cost Inflation Index (base 2001-02 = 100): rates and rules as of 15-Jul-2026 · Source: CBDT Notification 85/2026, S.O. 3889(E), 15 Jul 2026, under s.72(8)(a) of the Income-tax Act, 2025 (2026-27 = 384, Gazette copy read); earlier years as notified under the Income-tax Act, 1961. Every figure based on it stays editable.
How this works
How long you held an asset decides whether the gain is short-term or long-term, and so the rate. Listed shares, equity funds, listed bonds and gold ETFs become long-term after 12 months; most other assets after 24 months.
Debt fund units bought on or after 1 April 2023 and unlisted bonds are always taxed at your slab rate, however long you hold them.
For land or a building bought before 23 July 2024, a resident individual pays the lower of 12.5% without indexation and 20% with indexation — the calculator compares both.
Frequently asked questions
What is grandfathering?
For listed shares and equity funds bought before 1 February 2018, gains up to 31 January 2018 are not taxed: the cost is taken as the higher of the actual cost and the lower of the 31 January 2018 value and the sale value.
What is indexation?
Raising the purchase cost by the Cost Inflation Index to allow for inflation. It is now available only for land or buildings bought before 23 July 2024, as an option for residents.
Can I reduce the tax?
Long-term gains on property can be exempt if reinvested in a house or specified bonds, subject to conditions. Talk to a tax adviser before you sell.
What about losses?
Short-term losses can be set off against any capital gains; long-term losses only against long-term gains. Unused losses carry forward for eight tax years.
Selling investments?
Talk to Rytvae about timing redemptions and reinvesting the proceeds.