AY 2026-27 · Sections 111A / 112A / 112 / 50AA

Capital Gains Tax Calculator

Covers three specific cases: listed equity shares & equity mutual funds, debt mutual funds bought on or after 1 April 2023, and property (land & building). Pick the category that matches your sale — each one is taxed under genuinely different rules, so this deliberately doesn't try to be a universal capital gains calculator.

Out of scope — not modelled here: unlisted shares, gold/gold ETFs, ESOPs, off-market transfers where STT wasn't paid, debt mutual fund units acquired before 1 April 2023 (different, often more favourable rules), and Section 54/54F/54EC reinvestment exemptions (these exist and can meaningfully reduce your tax — this tool doesn't attempt to compute them; talk to a CA if you're reinvesting proceeds). Grandfathering for equity shares/units acquired before 1 Feb 2018 (cost = higher of actual cost or FMV as of 31 Jan 2018) also isn't modelled — enter your grandfathered cost if you already know it. This is an estimate for planning, not a return-ready number; verify with a chartered accountant before filing.

Asset category

Capital gain amount

₹

Sale value minus cost of acquisition — work this out from your contract notes first.

Holding period (months)

Over 12 months is long-term (Section 112A); 12 or under is short-term (Section 111A).

Holding period classification —

Applicable section —

Tax rate applied —

Taxable gain ₹0

TAX ON THIS GAIN

₹0

Enter your figures above to compute.

COMPUTED

Frequently asked questions

Why doesn't the Section 87A rebate apply to my equity gains?

Following the Finance Act 2025, income taxed at special rates under Sections 111A (equity STCG) and 112A (equity LTCG) is explicitly excluded from the 87A rebate under the new regime — even if your total income, including these gains, stays within the ₹12,00,000 threshold. This applies regardless of how small the rest of your income is.

What if I have pre-2023 debt fund units, or pre-2018 equity shares?

Both follow older, different rules this calculator doesn't model — debt fund units bought before 1 April 2023 can still qualify for indexed long-term treatment, and equity shares/units acquired before 1 Feb 2018 get a grandfathered cost of acquisition (the higher of actual cost or FMV as of 31 Jan 2018). Your broker or fund house's capital gains statement usually already applies the correct rule per lot — check that rather than assuming this tool covers it.

Which of the two property LTCG options should I expect to win?

It depends entirely on how much your specific property appreciated relative to inflation (the Cost Inflation Index) over your holding period. Indexation (20% option) tends to help more on older purchases where price growth was modest relative to inflation; the flat 12.5% option tends to help more where the property appreciated sharply. There's no reliable rule of thumb — that's exactly why this calculator computes both and picks the lower one for you, matching how the law itself works for property acquired before 23 July 2024.

Does this account for Section 54/54F/54EC reinvestment exemptions?

No. If you're reinvesting sale proceeds into another residential property, bonds, or similar eligible instruments, you may be able to exempt some or all of this gain under Sections 54, 54F, or 54EC — but the conditions and caps are specific enough that this calculator deliberately doesn't attempt to model them. The tax figure here assumes no reinvestment exemption is claimed.