Illustrative STCG/LTCG math for listed equity, debt MFs, gold, unlisted shares, and real estate with optional new-vs-indexed LTCG comparison.
Summary
| Gross profit | ₹3,00,000 |
|---|---|
| Exemptions applied | Up to ₹1,25,000 of profit treated as exempt (applied ₹1,25,000) — Taxable Amount = Total Profit - 125000 |
| Applicable tax rate / method | LTCG (Equity): 12.5% on profit above ₹1,25,000 — If Taxable Amount < 0 then Tax = 0 else Tax = Taxable Amount * 0.125 |
| Final tax payable (before cess) | ₹21,875 |
| Health & Education Cess (4%) | ₹875 |
| Final payable (Tax × 1.04) | ₹22,750 |
Surcharge is not modeled here. An additional 4% Health & Education Cess is applied as: Final Payable = Tax × 1.04.
Illustrative math for Listed equity / equity MF only — not tax filing advice. Rules vary by facts, amendments, and residential status; use a qualified Indian tax consultant for returns.
India Capital Gains Tax Optimizer helps you illustrative stcg/ltcg math for listed equity, debt mfs, gold, unlisted shares, and real estate with optional new-vs-indexed ltcg comparison. It is commonly used by finance teams, founders, individual planners for india capital gains tax, stcg ltcg calculator, equity ltcg 125000.
What this tool does
Enter asset type, purchase and sale dates (for holding months), cost and sale amounts, and (where relevant) your slab rate and CII values. The tool:
- Classifies gains using the **12-month** rule for listed equity / equity MFs and the **24-month** rule for real estate, unlisted shares, and gold; **debt mutual funds** are always treated as **STCG on slab**.
- Computes **equity LTCG** using: Taxable Amount = Total Profit − 125000; if Taxable Amount < 0 then Tax = 0, else Tax = Taxable Amount × 0.125.
- Computes **equity STCG** as: Tax = Total Profit × 0.20.
- For **long-term** real estate (and the same dual formula path for long-term gold / unlisted in this illustration), compares **Tax_New** = (Sale − Purchase) × 0.125 vs **Tax_Old** using indexed cost and 20%.
- Applies **4% Health & Education Cess** as Final Payable = Tax × 1.04.
CII reference (embedded)
2001-02: 100; 2011-12: 184; 2021-22: 317; 2023-24: 348; 2024-25: 363; 2025-26: 376 (default sale-year CII in the UI).
Not advice
Surcharge, exemptions beyond those stated, residential status, and specific Budget transitions are not modeled. Use a qualified CA for filings.
Disclaimer: This calculator provides information only and is not financial, tax, or legal advice.