LTCG Tax Calculator (Long-Term Capital Gains)
Compute post-Finance Act 2024 Long-Term Capital Gains tax on shares, equity mutual funds, and real estate. Accurately deducts the ₹1,25,000 annual statutory exemption and applies the unified 12.5% rate.
On a ₹10,00,000 long-term equity sale (cost ₹6,00,000), total LTCG is ₹3,95,000, requiring ₹35,100 in tax at 12.5% plus cess on gains exceeding the ₹1,25,000 statutory exemption.
Long-Term Asset Details
Calculate LTCG tax with Section 112A ₹1,25,000 exemption and 12.5% statutory rate.
Assets held > 12 months for equity, or > 24 months for real estate & gold qualify as Long-Term.
Total LTCG Tax Payable
₹35,100
Effective Tax Rate: 8.89%
Net Long-Term Gain
₹3,95,000
Full profit
Exemption Deducted
₹1,25,000
Sec 112A ₹1.25L
Taxable LTCG
₹2,70,000
Base taxed at 12.5%
4% Cess
₹1,350
Health & Education
Statutory Framework:
Under Finance (No. 2) Act 2024, equity LTCG receives ₹1,25,000 annual exemption u/s 112A and is taxed at 12.5%. Real estate LTCG is taxed at 12.5% without indexation.
Total LTCG Tax
₹35,100
- What it is:
- A specialized Long-Term Capital Gains (LTCG) tax calculator for Indian equity and real estate investors.
- What it calculates:
- Net LTCG liability, Section 112A exemption adjustment, and final payable tax including 4% cess.
Key Assumptions
- Equity assets held > 12 months qualify for 12.5% tax rate and ₹1.25 Lakh exemption.
- Real estate held > 24 months qualifies for 12.5% LTCG without indexation.
- Taxpayer is a resident individual or HUF.
How it works
Holding Period: Long-term qualification requires holding listed equities for more than 12 months, or immovable property and unlisted securities for more than 24 months.
Section 112A Exemption: For listed equities and equity mutual funds, the first ₹1,25,000 of aggregate long-term capital gains in a financial year is completely tax-free.
Statutory Tax Rate: Gains exceeding the ₹1.25 Lakh threshold are taxed at a flat rate of 12.5% plus 4% Health & Education Cess (effective 13.0%).
Real Estate Exemption Options: Capital gains from house property can be sheltered from tax under Section 54 (reinvestment in residential house) or Section 54EC (capital gain bonds up to ₹50 Lakhs).
Formula
LTCG Tax = (Net Long-Term Capital Gain - ₹1,25,000 Exemption) × 12.5% × 1.04 Cess
- Net Gain
- = Sale price minus acquisition cost and transfer charges
- ₹1,25,000
- = Annual exemption under Section 112A for equity assets
- 12.5%
- = Statutory LTCG tax rate under Finance (No. 2) Act 2024
- 1.04
- = Multiplier adding 4% Health and Education Cess
Unlisted shares and real estate do not receive the ₹1.25 Lakh Section 112A exemption; their net long-term gains are taxed at 12.5% without indexation.
Example calculation
₹6,00,000 Long-Term Equity Shares Sold for ₹10,00,000
- Total Long-Term Profit
- ₹3,95,000
- Section 112A Statutory Exemption
- ₹1,25,000
- Net Taxable LTCG
- ₹2,70,000
- LTCG Tax Rate
- 12.5%
- Health & Education Cess (4%)
- ₹1,350
- Total LTCG Tax Payable
- ₹35,100
Frequently asked questions
What is the new LTCG tax rate for shares in India?
Can I set off Long-Term Capital Losses against Short-Term Capital Gains?
How many years can unadjusted LTCG loss be carried forward?
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Reviewed by Pradipta Ray, Editor · Updated