Equity capital-gains tax calculator
Sold stocks or equity funds? Know the damage before you file: short-term at 20%, long-term at 12.5% above the ₹1.25 lakh exemption, and losses set off in the order that legally saves you the most.
How equity capital gains are taxed (FY 2026-27)
- Short-term (Section 111A): held ≤ 12 months → 20% flat.
- Long-term (Section 112A): held > 12 months → 12.5%, on aggregate gains above a ₹1,25,000 yearly exemption. No indexation.
- A 4% cess applies; surcharge on these gains is capped at 15%.
Setting off losses
- Short-term losses can be set against both short-term and long-term gains.
- Long-term losses can be set against long-term gains only.
- Unabsorbed losses carry forward up to 8 assessment years, if you file your return by the due date.
This calculator sets short-term losses against short-term gains first (they are taxed higher), then against long-term gains — the tax-optimal order.
Two things this tool does not do: the Section 87A rebate does not
apply to these special-rate gains; and if your other income is below the basic
exemption limit, part of these gains may be taxed at less — both are outside this
calculator. The rates are unchanged under the new Income-tax Act, 2025, which
renumbers (but does not alter) Sections 111A and 112A.
For information only — not tax or investment advice. Covers listed (STT-paid) equity shares and equity mutual funds; other assets (debt funds, property, unlisted shares, gold) follow different rules. Verify before filing.