What are capital gains tax rates in India FY 2024-25?

Capital gains tax rates India FY 2024-25 (post Budget 2024): Equity/equity MF STCG (held less than 12 months): 20%. Equity/equity MF LTCG (held 12+ months): 12.5% on gains above Rs 1.25 lakh exemption. Property LTCG (held 24+ months): 12.5% without indexation. Debt MF: taxed at slab rate regardless of holding period. Gold LTCG (held 24+ months): 12.5% without indexation.

What is the LTCG exemption on equity mutual funds?

LTCG on equity and equity mutual funds is exempt up to Rs 1.25 lakh per financial year (increased from Rs 1 lakh in Budget 2024). Gains above Rs 1.25 lakh are taxed at 12.5%. This exemption applies per person per year and can be harvested strategically by booking profits and reinvesting.

How to save capital gains tax in India?

Ways to save capital gains tax: Section 54 — reinvest property LTCG in another residential property within 2 years. Section 54EC — invest in NHAI/REC bonds within 6 months (max Rs 50 lakh). Section 54F — invest LTCG from any asset in residential property. Equity — use Rs 1.25 lakh annual LTCG exemption every year (tax harvesting). Hold equity for 12+ months to get LTCG rate instead of STCG rate.

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Capital Gains Tax Calculator India — STCG & LTCG FY 2024-25

Calculate short-term and long-term capital gains tax on equity, mutual funds, property and gold. Updated for Budget 2024 changes.

Capital Gains Tax Rates (Budget 2024): Equity STCG (<12 months) = 20% | Equity LTCG (>12 months) = 12.5% above ₹1.25L exemption | Property LTCG (>24 months) = 12.5% without indexation | Debt MF = Slab rate

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Capital Gains Tax Calculator

Asset Type

Select Asset STCG: held <12 months @ 20% | LTCG: held 12+ months @ 12.5%

Transaction Details

Purchase Price (Cost of Acquisition)

₹

Sale Price

₹

Holding Period (months)

Purchase Expenses (brokerage, stamp duty etc.)

₹

Sale Expenses (brokerage, commission etc.)

₹

Your Income Tax Slab (for Debt MF)

LTCG Exemption Already Used This Year (Equity)

₹

Annual equity LTCG exemption = ₹1,25,000

📊 Capital Gains Tax Rates India — FY 2024-25 (Budget 2024)

Quick reference for all asset types after Budget 2024 changes effective July 23, 2024.

Asset Type	STCG Rate	Holding for LTCG	LTCG Rate	Exemption
Equity / Equity MF	20%	12 months	12.5%	₹1.25L/year
Debt MF / Bonds	Slab rate	No LTCG benefit	Slab rate	Nil
Property	Slab rate	24 months	12.5%	54/54EC/54F
Gold (Physical/ETF)	Slab rate	24 months	12.5%	Nil
SGB (Sovereign Gold Bond)	Slab rate	8 years (maturity)	Exempt	100% exempt at maturity

Plus 4% Health & Education Cess on all tax. Surcharge applicable for high income. Budget 2024 rates effective July 23, 2024.

📖 How to Use This Capital Gains Tax Calculator

1

Select Asset TypeChoose Equity/Equity MF, Debt MF, Property, Gold, or Other. Each asset has different holding period thresholds and tax rates under Indian law.
2

Enter Purchase and Sale PricesEnter the original purchase price (cost of acquisition) and the sale price. Add any brokerage, stamp duty or commission paid on purchase and sale separately.
3

Enter Holding PeriodEnter the number of months you held the asset. The calculator automatically determines whether it is STCG or LTCG based on the asset type and holding period.
4

Check LTCG Exemption Used (Equity)If you have already booked some equity LTCG earlier in the year, enter that amount. The remaining ₹1.25L annual exemption is applied to your current gains.
5

Read Tax and Net ProceedsSee the gain type (STCG/LTCG), applicable rate, tax payable with cess, and your net proceeds after all taxes and expenses.

✅ Why Use This Calculator

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Budget 2024 Updated

Reflects new rates: equity STCG 20%, LTCG 12.5%, property LTCG 12.5% without indexation.

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Auto STCG/LTCG

Automatically classifies gain as short-term or long-term based on asset type and holding period.

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LTCG Exemption

Applies the ₹1.25L annual equity LTCG exemption and accounts for exemption already used.

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Tax Saving Tips

Shows applicable tax saving sections (54, 54EC, 54F) and LTCG harvesting strategy.

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All Asset Types

Covers equity, debt MF, property, gold and other assets in one place.

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100% Private

No data stored or shared. All calculations run locally in your browser.

❓ Frequently Asked Questions — Capital Gains Tax

What are the capital gains tax rates in India FY 2024-25?+

Post Budget 2024 rates: Equity/equity MF STCG (less than 12 months) = 20%. Equity/equity MF LTCG (12+ months) = 12.5% on gains above ₹1.25L annual exemption. Property LTCG (24+ months) = 12.5% without indexation. Debt MF = slab rate (no LTCG benefit). Gold LTCG (24+ months) = 12.5%. Plus 4% cess on all.

What is the LTCG exemption on equity in India?+

Long-term capital gains on equity shares and equity mutual funds are exempt up to ₹1.25 lakh per financial year (increased from ₹1 lakh in Budget 2024). Gains above ₹1.25L are taxed at 12.5%. This exemption resets every April 1. Smart investors do annual "LTCG harvesting" — booking gains up to ₹1.25L and repurchasing to reset the cost basis.

Is indexation available on property sale after Budget 2024?+

Budget 2024 (effective July 23, 2024) removed indexation benefit for property. LTCG on property is now 12.5% without indexation, down from 20% with indexation. For property purchased before July 23, 2024, taxpayers can compute tax both ways and choose whichever results in lower tax (grandfather clause).

How to save capital gains tax on property sale in India?+

Section 54: Reinvest LTCG from residential property into another residential property within 1 year before or 2 years after sale (or construct within 3 years). Section 54EC: Invest in NHAI/REC capital gains bonds within 6 months (max ₹50L, lock-in 5 years). Section 54F: For LTCG on non-residential assets — invest entire net consideration in residential property.

How is capital gains tax calculated on mutual fund redemption?+

Equity MF held less than 12 months: STCG at 20% on entire gain. Equity MF held 12+ months: LTCG at 12.5% on gains above ₹1.25L. Debt MF (all holding periods): taxed at your income slab rate (indexation removed from April 2023). The calculator handles all these scenarios.

What is STCG and LTCG holding period for different assets?+

LTCG holding period: Equity shares and equity MF = more than 12 months. Property, gold, debt MF, bonds = more than 24 months. Listed bonds = more than 12 months. Unlisted shares = more than 24 months. Assets held for shorter periods are classified as STCG and generally taxed at higher rates.

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