📉Income Tax

Capital Gains Tax

LTCG & STCG on equity shares and mutual funds — FY 2025-26

Asset Type

Purchase Details

Total price including brokerage paid at purchase

Sale Details

Total consideration received

Brokerage, stamp duty, registration, legal fees on sale

monthsLong-Term (≥ 12m)

STT paid on sale?

Required for 12.5% LTCG / 20% STCG rates on equity

Capital Gain Result

Capital Gain

₹5.00 L

Long-Term

Tax Liability

₹48,750

9.8% effective

LTCG equity — 12.5% above ₹1.25L (₹1,25,000 exempt)

Detailed Computation

Sale consideration

₹10,00,000

Net sale value

₹10,00,000

Cost of acquisition

₹5,00,000

Indexed cost

₹5,00,000

Capital Gain / Loss

₹5,00,000

Exemption (Sec 10/54/54F)

− ₹1,25,000

Taxable gain

₹3,75,000

Tax @ 12.5%

₹46,875

Health & Education Cess (4%)

₹1,875

Total Tax Payable

₹48,750

Net Profit after Tax

₹4,51,250

Key Rules (FY 2025-26)

→ Equity LTCG (>12m, STT paid): 12.5% on gains above ₹1.25L/year. STCG: 20%.

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FAQ

Capital Gains Tax — FAQ

Common questions about this calculator

12.5% on gains above ₹1.25 lakh per year (Budget 2024). Gains up to ₹1.25L are fully exempt.

Calculations are approximate and for educational purposes only. Excludes surcharge for income above ₹50L. Consult a Chartered Accountant for personalised tax advice.