What are Capital Gains?
Capital Gains Tax is the tax you pay on the profit earned from selling assets like stocks, mutual funds, or property. Short-term gains (STCG) are taxed at higher rates, while long-term gains (LTCG) enjoy lower rates and exemptions. Use this calculator to plan your investments and withdrawals smartly.
Latest Budget 2026 Rules
The Union Budget 2024-25 brought major simplifications to capital gains taxation:
- Equity STCG: Increased to 20% (was 15%)
- Equity LTCG: Increased to 12.5% with ₹1.25 Lakh exemption per year
- Real Estate LTCG: 12.5% without indexation (with transitional lower-of option for eligible older properties)
- Debt Funds: Taxed at your slab rate (no LTCG benefit after April 2023)
Holding Period Cheat Sheet
| Asset | Short Term | Long Term |
|---|---|---|
| Equity / Mutual Funds | ≤ 12 months → 20% | > 12 months → 12.5% (after ₹1.25L exemption) |
| Real Estate | ≤ 24 months → Slab Rate | > 24 months → 12.5% (with transitional lower-of option for eligible older properties) |
| Debt Funds | Taxed at your Income Tax Slab Rate (no LTCG benefit) | |