Cost & Tax Calculator

Capital Gains Tax Calculator

Classify an eligible listed-equity gain by holding period, apply the remaining Section 112A threshold and estimate tax, surcharge and cess transparently.

2026 listed-equity tax rules loadedTax rules verified on 11 August 2026 · eligible transfers on or after 23 July 2024

Transaction detailsEnter one eligible sale

The holding period, Section 111A/112A classification and current rate are selected automatically from the dates.

Eligible assetUse only where the applicable STT conditions are satisfied.Purchase dateSale / transfer dateQuantity soldTax cost per share / unit ₹Use the eligible acquisition cost from your records; exclude STT.Sale price per share / unit ₹Allowable transfer expenses ₹Enter eligible sale-related expenses excluding STT.

Tax adjustmentsgrandfathering, annual LTCG, basic exemption & surcharge

Other Section 112A LTCG in this financial year ₹This determines how much of the annual ₹1.25 lakh threshold remains.Unused basic exemption limit, if eligible ₹Resident individual/HUF adjustment only. Enter 0 if it does not apply or is unknown.Applicable surcharge rateThe surcharge on these gains is capped at 15%; marginal relief is not modelled.

Quick surcharge

Results and charts update automatically when any input changes.

Estimated tax result—

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Tax including cess—

Capital gain / loss—

Taxable gain—

Gain after estimated tax—

From sale value to taxSee the entered sale, eligible cost, gain, adjustments and estimated tax together.

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Purchase value—

Sale value—

Holding period—

First LTCG-eligible sale date—

Cost used for tax—

Transfer expenses—

Section 112A threshold used—

Threshold remaining after sale—

Basic-exemption adjustment—

Applicable base rate—

Income tax before additions—

Surcharge—

Health & education cess—

Effective tax rate on gain—

This is a transaction-level educational estimate, not a complete income-tax return. It excludes loss set-off, rebate, marginal relief, DTAA/TDS effects and business-income classification.

Quick answer

Current equity STCG and LTCG tax at a glance

For eligible listed equity, equity-oriented fund units and business-trust units transferred on or after 23 July 2024, Section 111A STCG is taxed at 20%. Section 112A LTCG is taxed at 12.5% on aggregate qualifying gains above the available ₹1.25 lakh annual threshold. Applicable surcharge and 4% health and education cess are additional.

Held 12 months or less20%Section 111A STCG

Held more than 12 months12.5%Section 112A LTCG

Annual qualifying LTCG₹1.25Laggregate threshold

Added after tax and surcharge4%health & education cess

Four steps

How to use this Capital Gains Tax Calculator

1
Choose the eligible assetUse the calculator only for the three listed Section 111A/112A categories shown.
2
Enter dates and valuesUse the contract note or capital-gains statement for quantity, cost, sale price and eligible expenses.
3
Add annual adjustmentsOpen Tax adjustments for earlier Section 112A LTCG, grandfathering, basic exemption or surcharge.
4
Read result and chartsCheck the classification, first LTCG-eligible date, taxable gain, tax components and annual-threshold use.

Exact worked example

The same ₹2,98,000 gain as STCG and LTCG

Assume 1,000 eligible units cost ₹200 each, are sold for ₹500 each, and have ₹2,000 of allowable transfer expenses. There is no surcharge, basic-exemption adjustment or earlier Section 112A LTCG.

Capital gain₹2,98,000₹5,00,000 − ₹2,00,000 − ₹2,000

If short term₹61,98420% tax plus 4% cess

If long term₹22,490after ₹1.25 lakh threshold, plus cess

Illustrative difference₹39,494classification follows actual dates

Annual threshold

The ₹1.25 lakh amount is not per sale

Section 112A looks at aggregate qualifying LTCG for the financial year. If earlier sales have already used part or all of the threshold, enter those gains so the calculator does not grant the full amount again.

Grandfathering

Older holdings can use a special eligible cost

For an eligible asset acquired on or before 31 January 2018, the tool can use the higher of actual cost and the lower of documented 31 January 2018 FMV and sale price. The FMV field appears only when the purchase date can qualify.

Important limitation

One trade is not a complete tax return

The estimate does not automatically set off capital losses, apply marginal relief, determine rebate eligibility, classify frequent trading as business income, or model NRI TDS and DTAA outcomes.

Understand special casesMutual Fund Taxation in India 2026 NRI Capital Gains Tax and TDS on Indian Shares

Verified on

11 August 2026 · Rates and scope checked against current Income Tax Department guidance and statutory pages. Recheck after a Budget or material tax-law amendment.

Official Income Tax Department sources used

Capital Gain overview ↗Section 111A ↗Schedule 112A guidance ↗

Frequently asked questions

When is listed-equity gain treated as long term?

For eligible listed equity shares and equity-oriented fund units, the asset must be held for more than 12 months. The calculator compares the purchase and sale dates and labels the result as Section 111A STCG or Section 112A LTCG.

How does the ₹1.25 lakh LTCG threshold work?

It is an aggregate annual threshold for qualifying Section 112A gains, not a separate exemption for each sale. Enter other qualifying LTCG already realised during the same financial year so the calculator applies only the remaining threshold.

What is the 31 January 2018 grandfathering rule?

For eligible assets acquired on or before 31 January 2018, the cost is generally the higher of actual cost and the lower of the 31 January 2018 fair market value and sale consideration. Enter the FMV per share only when this rule applies.

Can capital losses reduce this estimated tax?

This calculator identifies a loss but does not automatically set it off. Short-term capital loss may generally be set off against eligible short-term or long-term capital gains, while long-term capital loss may generally be set off only against eligible long-term capital gains, subject to filing and other rules.

Does the ₹1.25 lakh threshold apply to STCG?

No. The annual ₹1.25 lakh threshold belongs to qualifying Section 112A long-term capital gains. Eligible Section 111A short-term capital gains do not receive this threshold.

Can STT be deducted while calculating capital gains?

STT is not deducted in this calculator’s capital-gain computation. Enter only eligible acquisition cost and allowable transfer expenses excluding STT, based on your contract notes and tax records.

Can I use the calculator for several purchase lots?

The calculator models one entered sale lot at a time. If a sale draws from several purchase lots, first use the quantities, dates and tax costs identified by your broker or capital-gains statement, then calculate each relevant lot and reconcile the annual totals.

Does this cover every type of mutual fund?

No. It covers only an equity-oriented fund unit that qualifies for the Section 111A and 112A framework. Debt-oriented, specified, international, gold, hybrid and fund-of-funds taxation can depend on fund classification, acquisition date and other provisions.

Can an NRI use this capital gains estimate?

The underlying Section 111A and 112A rate calculation may be informative for an eligible transaction, but this tool does not model NRI residential status, TDS, DTAA relief, foreign tax credit, repatriation or account-specific withholding. Those points must be checked separately.