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Post-Budget 2024 rules

Capital Gains Tax Calculator

Compute Long-Term and Short-Term capital gains tax under India's post-Budget-2024 framework. Supports listed equity, equity & debt mutual funds, residential property (with full CII indexation), gold and unlisted shares.

5,00,000
10,00,000
36
Classification
LTCG on equity
Capital gain
₹5,00,000
Exemption applied
₹1,25,000
Taxable gain
₹3,75,000
Tax @ 12.5%
₹46,875
Health & education cess (4%)
₹1,875
Total tax payable
₹48,750
12.5% on gains above ₹1,25,000 per FY (Budget 2024 rules from 23-Jul-2024).

// how this calculator works

The calculator implements the Income-Tax Act provisions as amended by the Finance (No. 2) Act, 2024 — applicable to all transfers on or after 23 July 2024. It correctly handles the new uniform 12.5% rate for long-term non-equity assets, the raised ₹1.25 lakh equity LTCG exemption, the increased 20% equity STCG, and the legacy indexation choice for property.

For property bought before 23 Jul 2024, toggle indexation on: the calculator looks up the CBDT-notified Cost Inflation Index for both years, indexes the cost of acquisition and applies the 20% rate. Compare with the 12.5% flat-rate result and choose the lower one — both options are available to you under the transitional provision.

For a deeper walkthrough see our guides on Capital Gains Tax, Cost Inflation Index and Sections 54/54EC/54F exemptions.

// frequently asked questions

From 23 July 2024: equity LTCG rate increased from 10% → 12.5% with the exemption raised from ₹1 lakh → ₹1.25 lakh/year. Equity STCG rose from 15% → 20%. All non-equity long-term assets (property, gold, unlisted) moved to a flat 12.5% without indexation — except property purchased before 23 Jul 2024 which can still opt for 20% with indexation, whichever is lower.