📊 Capital Gains Calculator

Short-Term Capital Gains (STCG) arise when equity shares or equity mutual funds are sold within 12 months of purchase. They are taxed at 20% (15% for sales before 23 July 2024). Long-Term Capital Gains (LTCG) arise when held for more than 12 months and are taxed at 12.5% (10% for sales before 23 July 2024) on gains exceeding ₹1.25 lakh per year.

The Finance (No. 2) Act, 2024, announced in Budget 2024 on 23 July 2024, revised capital gains tax rates. STCG on equity rose from 15% to 20%, LTCG on equity rose from 10% to 12.5%, and the annual LTCG exemption under Section 112A increased from ₹1 lakh to ₹1.25 lakh. The pivot date is 23 July 2024 — different rates apply before and after this date within the same FY 2024-25.

Each SIP instalment has its own purchase date. When you redeem, the oldest units (FIFO) are considered sold first. Units held for more than 12 months from their specific instalment purchase date qualify as LTCG; the rest are STCG. This calculator handles each instalment individually to give you an accurate split.

For equity shares and equity mutual funds purchased on or before 31 January 2018, the cost of acquisition is taken as the higher of the actual purchase price or the fair market value (highest traded price) as of 31 January 2018, subject to the condition it does not exceed the actual sale price. This reduces the taxable LTCG on older investments.

Yes. Short-term capital losses (STCL) can be set off against both STCG and LTCG in the same year. Long-term capital losses (LTCL) can only be set off against LTCG. Any unabsorbed losses can be carried forward for 8 assessment years, provided your ITR is filed by the due date.

Debt mutual funds purchased on or after 1 April 2023 are taxed at your income slab rate regardless of the holding period, as per Section 50AA. For debt funds purchased before 1 April 2023, gains held for more than 36 months were taxed as LTCG — now at 12.5% without indexation for sales after 23 July 2024.

No. All file parsing and tax calculations happen entirely in your browser. Your data is never uploaded to any server, stored in any database, or transmitted anywhere. Refreshing or closing the page clears all data immediately.