Calculate LTCG and STCG tax on stocks, mutual funds, property, and other assets with new Budget 2024 rates.
Equity: >12 months for LTCG
Total Tax Payable (incl. 4% cess)
₹0
| Asset Type | Holding Period | STCG Rate | LTCG Rate |
|---|---|---|---|
| Listed Equity Shares | >12 months | 20% | 12.5%* |
| Equity Mutual Funds | >12 months | 20% | 12.5%* |
| Property / Real Estate | >24 months | Slab Rate | 12.5% |
| Unlisted Shares | >24 months | Slab Rate | 12.5% |
| Debt Mutual Funds | Any | Slab Rate (no LTCG benefit) | |
| Gold / Jewelry | >24 months | Slab Rate | 12.5% |
* Equity LTCG: Exemption of ₹1.25 lakh per year. Tax applies only on gains exceeding this limit.
Note: All rates are plus 4% Health & Education Cess. Budget 2024 rates effective from July 23, 2024.
For FY 2025-26 (AY 2026-27), LTCG on listed equity shares and equity mutual funds is taxed at 12.5% for gains exceeding ₹1.25 lakh per year. Gains up to ₹1.25 lakh are exempt from tax.
Short Term Capital Gains (STCG) on listed equity shares and equity mutual funds is taxed at 20% for FY 2025-26. STCG applies when shares are held for 12 months or less.
For property sold after July 23, 2024, LTCG is taxed at 12.5% without indexation benefit. Property held for more than 24 months qualifies as long-term. STCG on property is added to income and taxed at slab rates.
Holding periods vary: Listed equity - >12 months. Property & unlisted shares - >24 months. Debt MF, gold, others - taxed at slab rates regardless of holding period.
Yes, through Sections 54, 54EC, and 54F. Section 54 exempts property gain if reinvested in another property. Section 54EC exempts gain if invested in specified bonds (NHAI, REC) within 6 months.
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