Smarter tax planning for a brighter tomorrow
Calculate tax on shares, mutual funds, property, gold, crypto and more - STCG & LTCG, with the latest FY 2026-27 (AY 2027-28) rates. Same rates as FY 2025-26; CII 384 for 2026-27.
| Asset | Long-term after | Short-term (STCG) | Long-term (LTCG) | Notes |
|---|---|---|---|---|
| Listed shares / Equity mutual funds | 12 months | 20% (Sec 111A) | 12.5% over ₹1.25 lakh (Sec 112A) | STT paid at time of sale |
| Property (land / building) | 24 months | Slab rate | 12.5% without indexation, or 20% with indexation if bought before 23 Jul 2024 | We compute both and use the lower |
| Gold / unlisted shares | 24 months | Slab rate | 12.5% (no indexation) | Jewellery not eligible for indexation |
| Crypto / VDA | - | Flat 30% | Flat 30% | No exemption, no set-off (except within VDA); 1% TDS |
| Debt mutual funds (bought after 1 Apr 2023) | - | Slab rate | Slab rate | Always short-term under Sec 50AA |
A 4% Health & Education cess applies on the tax above. Surcharge may apply if your total income exceeds ₹50 lakh. Rates follow the Finance Act after Budget 2024 (changes effective 23 July 2024) and were left unchanged by Budget 2025 and Budget 2026. Cost Inflation Index for FY 2026-27 is 384. This is general information only - please refer to official sources or consult a tax professional.
Long-term gains on listed shares and equity mutual funds (held over 12 months) are taxed at 12.5% under Section 112A, on gains above a ₹1,25,000 yearly exemption. Short-term gains (held 12 months or less) are taxed at 20% under Section 111A. A 4% cess applies on the tax. Budget 2026 made no change.
Only against capital gains. A short-term loss can be set off against any capital gain (short or long); a long-term loss only against long-term gains. Unused losses carry forward for 8 years if you file your return by the due date. Losses can never be set off against salary or interest income, and crypto losses can't be set off against anything.
Property held over 24 months is long-term. From 23 July 2024 the long-term rate is 12.5% without indexation. If you bought the property before 23 July 2024, you can instead choose 20% with indexation and pay whichever is lower - this calculator works out both and picks the cheaper one. Property held 24 months or less is short-term and taxed at your slab rate.
12 months for listed shares, equity mutual funds and other listed securities; 24 months for property, gold, unlisted shares and everything else. Hold longer than that and the gain is long-term. Crypto and debt mutual funds bought after 1 April 2023 have no long-term category at all.
Crypto and other Virtual Digital Assets are taxed at a flat 30% under Section 115BBH, whatever the holding period. No deductions are allowed except the cost of acquisition, there is no ₹1.25L exemption, and crypto losses can't be set off against other income. A separate 1% TDS (Section 194S) usually applies on the sale and is adjusted when you file.
No. Dividends are income from other sources, added to your total income and taxed at your slab rate (with 10% TDS above ₹10,000 a year from one company). Only the profit on selling the shares or units is a capital gain. Use the income tax calculator for dividends.
Mostly no - Budget 2024 removed indexation from 23 July 2024. The one remaining case is land or a building bought before 23 July 2024 by a resident individual or HUF, who may choose 20% with indexation instead of 12.5% without it, whichever is lower. The Cost Inflation Index for FY 2026-27 is 384.
Yes, if your total tax for the year (after TDS) exceeds ₹10,000. Because gains are unpredictable, the rules let you pay the tax on a gain in the instalment due after the sale (15 June / 15 Sept / 15 Dec / 15 March) without Section 234C interest. Miss it and 1% per month interest applies.
Yes - capital gains can't be reported in the simple ITR-1. Salaried individuals with capital gains usually file ITR-2; those with business income use ITR-3. It's more involved than a basic salary return, so many people get it filed by an expert.
The rates for listed equity (20% / 12.5%) and crypto (30%) are the same for NRIs, so those figures hold. Two differences to keep in mind: NRIs can't use the unused basic-exemption limit against equity gains, and property sales by NRIs attract TDS at the full rate (with surcharge and cess) under Section 195. Confirm with a CA before filing.
