Capital Gains Tax Calculator

Estimate Indian capital gains and tax using the selected post-23 July 2024 treatment and visible assumptions.

Adjust your plan

Enter an exact value or use a slider. Your result updates instantly.

Formula, example and assumptions

Estimated capital-gains tax including cess₹21,450.00

Transaction and tax treatment

Capital-gain treatment

Sale consideration

Costs and adjustments

Acquisition cost

Eligible improvement cost

Eligible transfer expenses

Eligible exemptions and adjusted losses

Other gains and rate assumptions

Section 112A gains before this transaction

Enter earlier listed-equity/equity-fund LTCG that has already used part of the annual ₹1.25 lakh threshold.

Your result

Local calculation

Estimated capital-gains tax including cess₹21,450.00

The tax estimate applies your selected treatment to the gain after entered costs and adjustments, including cess. For listed-equity long-term gains, earlier gains affect the annual exemption remaining for this transaction.

Capital-gain treatment: Listed equity LTCG — 12.5% above exemption

See how this is calculated

Result breakdown

Capital gain before adjustments: ₹2,90,000.00 About ₹2.9 lakh
Net gain after entered adjustments: ₹2,90,000.00 About ₹2.9 lakh
Gain taxable at selected rate: ₹1,65,000.00 About ₹1.65 lakh
Section 112A exemption available for this transaction: ₹1,25,000.00 About ₹1.25 lakh
Selected base tax rate: 12.5%
Base income tax: ₹20,625.00
Health and Education Cess: ₹825.00

Indicative post-23 July 2024 calculation; surcharge and individual filing adjustments are excluded.

Check the inputs and method

These are your current inputs, not the worked example further down the page.

Capital-gain treatment: Listed equity LTCG — 12.5% above exemption
Sale consideration: ₹10,00,000
Acquisition cost: ₹7,00,000
Eligible improvement cost: ₹0
Eligible transfer expenses: ₹10,000
Eligible exemptions and adjusted losses: ₹0
Section 112A gains before this transaction: ₹0

Method

Raw gain=sale value−acquisition cost−improvement cost−transfer expenses. Net gain=max(0,raw gain−entered exemptions/losses). For equity-long mode, remaining threshold=max(0,₹1,25,000−other Section 112A gains) and taxable gain=max(0,net gain−remaining threshold); otherwise taxable gain=net gain. Model rates are 20% for equity-short, 12.5% for equity-long and other-long, or the entered rate for other-short/custom. Base tax=taxable gain×rate/100; cess=base tax×4%; total=base tax+cess.

Read the worked example and assumptions

How this calculation works

Estimate tax on one gain using the selected treatment in the site’s post-23 July 2024 model. The calculation first removes entered acquisition and transfer costs, then entered adjustments, before applying any remaining Section 112A threshold. It does not classify the asset or holding period for you and is not a complete annual tax return.

Worked example

This example uses illustrative inputs. Your current result is shown above.

Choose equity-long with ₹10,00,000 sale value, ₹7,00,000 acquisition cost, ₹10,000 transfer expenses and zero improvement cost, adjustments and other Section 112A gains. Net gain is ₹2,90,000. After the ₹1,25,000 threshold, ₹1,65,000 is taxed at 12.5%: ₹20,625 base tax plus ₹825 cess, totalling ₹21,450.

Assumptions and limits

The existing post-23 July 2024 rates are used only after the user selects the appropriate gain treatment.
Other Section 112A gains use up the shared annual threshold before this transaction; they are not taxed again in this transaction result.
Surcharge, grandfathering, indexation comparisons, basic-exemption adjustments, asset-specific eligibility and loss-setoff restrictions are not resolved.

Questions people ask

Is the ₹1.25 lakh threshold available for every sale?

No. In this model it is a shared annual Section 112A threshold. Enter other relevant gains so the calculation does not give this transaction the full threshold again.

Will a capital loss produce a tax refund here?

No. The result floors the gain used for tax at zero. It does not decide how a loss may be set off or carried forward in an annual return.

Can I use other-long for every property sale?

Not as a full filing calculation. The selected mode applies the displayed rate without deciding eligibility, indexation comparisons or special provisions for the asset and taxpayer.