Capital Gains Calculator

Enter one sale and the rest of your year — other gains, this year’s and earlier losses, other income — and see the gain, the rate that applies, the losses set off in the order that costs least, the exemption, and the tax. Then the calculator says what to do about it: how much more gain you can book tax-free, whether to wait for the asset to turn long-term, which reinvestment route fits and by when, and which advance-tax instalment the gain falls into.

Tax year 2026-27 · Income-tax Act, 2025 (sections 196–198 for the rates, 82–86 for reinvestment, 108–111 for losses; the 1961 numbers 111A, 112, 112A, 54, 54F, 54EC, 70, 71, 74 are named alongside) · rates per the Finance Acts

The sale

What was sold The holding period and the rate follow the asset

Residential statusIndexation option and the unused basic exemption are for residents

Date bought

Date soldWithin tax year 2026-27

Cost of acquisition

₹

What you paid, including brokerage and stamp duty at purchase

Sale consideration

₹

Gross sale price

Expenses of transfer

₹

Brokerage, STT is not deductible, legal fees on sale

Cost of improvement

₹

Capital spending on the property after purchase, with bills

Value on 31 January 2018

₹

Only if bought before 1 February 2018: the highest traded price or NAV that day

Cost Inflation Index for 2026-27Leave 0 until notified; the latest notified index (376, for 2025-26) is used and said so

Was it a residential house?Decides whether section 54 or 54F is the route

The rest of the year

Regime

Age on 31 March 2027Old-regime basic exemption rises at 60 and 80

Other taxable income this year

₹

Salary after standard deduction, house property, interest — everything except capital gains

Other short-term equity gains (111A) this year

₹

Already booked, before this sale

Other long-term equity gains (112A) this year

₹

Already booked; the ₹1.25 lakh exemption is shared

Other long-term gains (112) this year

₹

Property, gold, bonds, unlisted shares

Other short-term gains at slab rate this year

₹

Debt funds, gold, property sold within 24 months

Losses

Short-term losses booked this year

₹

Other than this sale

Long-term losses booked this year

₹

Other than this sale

Short-term loss brought forward

₹

From earlier returns filed on time

Long-term loss brought forward

₹

Meets long-term gains only

Year the brought-forward loss aroseTo show when it lapses (eight years)

Unrealised short-term losses in your portfolio

₹

Holdings currently below cost, held 12 months or less — for the harvesting suggestion

Unrealised long-term losses

₹

Holdings below cost, held longer

Unrealised long-term equity gains

₹

To see how much of the exemption you could still use

Smart moves on these figures

What this calculator does and does not do

Holding periods. Listed shares, equity funds and listed bonds are long-term after 12 months; everything else after 24. Units of a debt (specified) fund bought on or after 1 April 2023 are short-term whatever the holding, and taxed at your slab.

Rates. Short-term listed equity 20% (section 111A; section 196 of the 2025 Act). Long-term listed equity 12.5% above ₹1.25 lakh a year (112A; 198), with cost grandfathered to 31 January 2018 for older holdings. Every other long-term asset 12.5% without indexation (112; 197). Other short-term gains at slab rates. Land or a building bought before 23 July 2024 by a resident individual or HUF pays the lower of 12.5% without indexation and 20% with it. Cess 4% is added; surcharge is flagged, not computed.

Losses. A short-term loss meets any capital gain; a long-term loss only long-term gains; neither meets salary or other heads. This calculator applies losses in the order that saves most tax and carries the rest forward for eight years — which needs the return filed by the due date (sections 70, 71 and 74; sections 108, 109 and 111 of the 2025 Act).

The moves. Harvesting, timing, section 54 / 54F / 54EC routes and the advance-tax instalment are worked out from the rules and your figures. They are not a recommendation to buy any particular bond, fund or house: whether a route suits you depends on facts this form does not ask.

This is a calculator, not advice. For anything that affects your actual position, take advice — hello@caakhilesh.in.

See also the advance income tax calculator, where these gains sit with the rest of your income, the guide to capital gains after the 2024 changes, or all calculators.

Quoting this calculator?

You are welcome to use these figures in an article, a forum answer or a client note. A link back is all I ask — here it is, ready to paste.

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