Tax

Capital Gains Tax Calculator

STCG vs LTCG across equity, debt, real estate and gold under the 2024 rules. The honest post-tax number for any asset sale.

Your numbers

months
%

Your result

₹21,875

Selling Equity mutual fund for ₹8 lakh (bought at ₹5 lakh) after 24 months gives a capital gain of ₹3 lakh. Classified as LTCG, taxed at 12.5% above ₹1.25L exempt. Your tax bill: ₹21,875. Net in hand: ₹2.78 lakh.

Capital gain
₹3 lakh
Classification
LTCG
Tax rate applied
12.5% above ₹1.25L exempt
LTCG exemption used
₹1.25 lakh
Tax payable
₹21,875
Net gain in hand
₹2.78 lakh
Effective tax rate
7.3%

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Quick reference: holding periods + tax rates (2026)

  • Equity mutual funds + listed stocks: STCG (under 12 months) 20%, LTCG (over 12 months) 12.5% above ₹1.25L exemption.
  • Debt mutual funds (purchased after April 1, 2023): always taxed at your slab rate, regardless of holding period. No LTCG benefit.
  • Real estate: STCG (under 24 months) at slab rate. LTCG (over 24 months) at 12.5% without indexation.
  • Gold (physical or SGB): STCG (under 24 months) at slab rate. LTCG (over 24 months) at 12.5%.
  • Sovereign Gold Bonds held to maturity: capital gains exempt at maturity (8 years), only interest is taxable.

Real estate exemptions worth knowing

  • Section 54: reinvest LTCG from house sale into another house within 2 years (or build within 3). Exemption capped at ₹10 crore.
  • Section 54EC: reinvest up to ₹50 lakh of LTCG into NHAI/REC bonds within 6 months. 5-year lock, 5.25% interest. Exempts the corresponding gain.
  • Section 54F: reinvest entire net sale proceeds (not just gain) into a residential house, if you own no more than one other house at sale.