Long-Term Capital Gains (LTCG) tax in India was overhauled in Budget 2024. Equity / equity MFs: 12.5% on gains above ₹1.25L per year (no indexation). Debt funds: slab rate. Property: 12.5% with indexation OR 20% without (you pick). Gold and other capital assets: 12.5% without indexation. The calculator picks the right rate based on asset type and holding period.
When to use this
Use after selling: shares held for over 12 months, equity mutual funds held over 12 months, debt MFs held over 24 months, real estate held over 24 months, gold / bonds held over 24 months. Computes the exact LTCG tax due, including surcharge and cess.
Frequently Asked Questions
Is the ₹1.25L exemption per year?
Yes - it's per financial year, only for equity / equity-MF gains. So if your equity LTCG for FY 2025-26 is ₹3L, you pay 12.5% on ₹1.75L (₹3L minus ₹1.25L exemption) = ₹21,875 plus cess. Across multiple equity sales in the same year, the exemption is aggregate, not per-trade.
Should I pick 12.5% with indexation or 20% without on property?
Run both. With indexation benefits long-holding-period properties (the indexed cost is higher, so taxable gain is lower). Without indexation flat 12.5% beats it for short-tenured or low-appreciation properties. The calculator shows both and recommends the cheaper option.
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