Shares, mutual funds, property, gold & crypto — STCG & LTCG worked out instantly.
Some links are partner links — we may earn a commission at no extra cost to you. Choose what fits your goals; consider a lock-in period or consult an advisor before investing.
| Asset | Long-term after | Short-term (STCG) | Long-term (LTCG) |
|---|---|---|---|
| Listed shares / equity MF | 12 months | 20% | 12.5% over ₹1.25L/yr |
| Property (land / building) | 24 months | Slab rate | 12.5% (or 20% with indexation if bought before 23 Jul 2024) |
| Gold / unlisted shares | 24 months | Slab rate | 12.5% without indexation |
| Crypto / VDA | — | Flat 30%, any holding period | |
| Debt MF (after Apr 2023) | — | Slab rate, any holding period | |
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).
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.
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.
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.
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.
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.